Sample application for income tax relief on children. Tax deduction for children
Standard deduction - the amount by which you can reduce the tax base when calculating personal income tax in the most simple way: directly at the place of work.
There are 2 types of this deduction (Clause 1, Article 218 of the Tax Code of the Russian Federation):
- Personal (personal) to which people with special merits to the state have the right. It includes 2 amounts: 3,000 rubles. (for disabled people - participants in hostilities or disabled people - liquidators of accidents associated with radiation emissions) and 500 rubles. (for award-winning persons, participants in hostilities, liquidators of accidents related to radiation, disabled since childhood, disabled groups 1-2). Its application is not limited either by the period or the size of the income.
- Child deduction available to parents (including foster children), their spouses, adoptive parents, guardians who are actually involved in providing the child. A deduction of 1400 rubles. It is presented for 1 and 2 children, and 3000 rubles - for 3 and each subsequent child. The amount of deduction for a disabled child depends on the category of taxpayer. A deduction for a disabled child is provided to the parent, spouse (s) of the parent, adoptive parent of the disabled child a deduction of 12,000 rubles, and to guardians, trustees, foster parents, spouse (s) of the adoptive parent in the amount of 6,000 rubles. This deduction is applicable until the end of the year in which the child turns 18 years old, and if he continues to study full-time, then before the age of 24 years. But its use is annually discontinued from the month in which the total income of the person using the deduction exceeds 350,000 rubles.
For other types of deductions provided in connection with the presence of children, read.
How to get a standard deduction
It is given in one of the places of work (Clause 3, Article 218 of the Tax Code of the Russian Federation). For this, the person interested in the deduction submits to the accounting department an application for a standard tax deduction with copies of documents entitling him.
The indicated 2 types of deductions can be applied simultaneously (paragraph 2 of Article 218 of the Tax Code of the Russian Federation). In this case, applications for the standard tax deduction need 2 - each with its own set of copies of the documents-grounds.
If a person with a child has not been employed since the beginning of the year, then for his application for a standard tax deduction, bookkeeping will require a 2-personal income tax certificate from the previous job (if it was in the current year) in order to correctly determine the amount of income allowed for this deduction for the year .
A child deduction may be double if the person containing the child is single or 2 parents refused deductions in his favor. The facts of loneliness and refusal should also be documented.
Read about the possibility of summing the deductions for children with disabilities. “Personal income tax deduction for a disabled child: the Ministry of Finance has changed its position” .
Application for deduction: rules for registration
An application for a standard tax deduction is written in any form in compliance with the usual requirements for such documents:
- In the upper right corner there should be an indication to whom the application for the standard tax deduction is addressed (to the accounting department of the employer) and from whom (F. I. O., personnel number).
- Under the name of the document in the text its essence is stated (which particular deduction is involved).
- The text concludes by listing the annexes to the statement. Copies of all documents must be attached, of which the right to deduction clearly follows. For 1 type of deduction, the kit will be quite simple (certificate and certificate), and for 2, depending on the situation, even if there is only one child, several papers (birth certificate, adoption, marriage, divorce, death, certificate of training, disability) may be required , the child’s priority, about cohabitation, payment documents, a statement on the waiver of benefits).
- The application must be signed and the date of its preparation.
An application for a tax deduction for a child is enough to fill out 1 time. If additional grounds appear (for example, the birth of the next child), another 1 statement is written. A new application will also be required at the new job.
You can download a sample application for a standard tax deduction on our website.
What to do if the deduction is not received on time
If for some reason the employee did not take advantage of the deductions in a timely manner, even after his dismissal, he can turn to the employer with a statement on the recalculation and refund of the tax (paragraph 1 of article 231 of the Tax Code of the Russian Federation) or write a similar statement to the IFTS (paragraph 4 of article 218 and Clause 6, Article 78 of the Tax Code of the Russian Federation). In the latter case, in addition to the base documents, you will also have to submit a 3-NDFL declaration with 2-NDFL certificates from all places of work for the required year (or years).
Summary
Standard deductions, each of which has its own specific size, are divided into 2 types:
- Personal, not limited in terms of time and amount of income, provided to persons with special services to the state;
- Children given to children up to a certain age and within the limited income of the applicant for deduction, the right to which arises from parents, adoptive parents, guardians, trustees, adoptive parents, their spouses.
The size of the child deduction depends on the priority of the child and his disability. In the latter case, the role of the child who accounts for the deduction also plays a role.
To receive each type of deduction, a separate application of an arbitrary form is submitted to the employer, accompanied by documents confirming the right to provide a deduction of one or another size.
The state, in order to support the demographic policy, has enshrined a kind of privilege in the tax legislation: a personal income tax deduction for children. Why is it personal income tax or income tax? Because this is exactly the obligation that almost all citizens of the Russian Federation fulfill with the state except pensioners - income is not withheld from retirement.
Child tax deduction application: sample
Like all other benefits, tax deductions are provided exclusively through a statement from the applicant. It must be written in the accounting department of the enterprise where the parent is officially employed. The tax deduction is equally provided to both father and mother in a single amount established by tax legislation. If the child is raised by one parent, the deduction on the basis of the application will be provided in double size.
A standard sample application for a tax deduction for children can be taken in accounting. Otherwise, the application can be made in free form, indicating the following details and personal data:
- name of the enterprise (tax agent) where the parent works;
- surname, name, patronymic of the parent;
- last names, first names, patronymics of children on whom the tax deduction should be provided;
- children's age;
- for students over 18 years of age - the name of the educational institution in which the child is studying in full-time;
- date and signature of the applicant.
Attention! Applications for a deduction are written annually! A deduction for a child over 24 years old, even if they continue to study full-time, is not provided!
Supporting documents
The parent must attach a package of supporting documents for the tax deduction for children to the application. These will be:
- photocopies on paper of birth certificates of all children;
- for students over the age of 18 - the original certificate from the educational institution the child is attending;
- copy of the death certificate of the spouse (for single parents raising children). Single mothers do not need supporting documents on marital status - information about him was provided to the employer (tax agent) during employment;
- if any of the children has a disability - the original certificate from doctors about its availability.
How much privilege will be granted?
Different deduction sizes:
- for the first and second child - monthly at 1400 rubles per child for each of the parents;
- for the third and all subsequent children - monthly at 3000 rubles per child for each of the parents;
- if the child has a disability - monthly at 12,000 rubles until he is 18 years old. If he is a full-time student, then up to 24 years;
- if the child with a disability is adopted - then monthly at 6,000 rubles.
I would like to note that these tax benefits are provided not only to biological parents, but also to any legal representative: guardian, foster parent, adoptive parent.
In order to determine the size of the deduction for the second or third child, do not forget that all born and adopted children are taken into account, regardless of age. If the oldest of three children is already 25 years old, then who, for example, is 16 years old, will be provided in the amount of 3,000 rubles. Therefore, it is important for the applicant to indicate all children (regardless of age) in the application for a tax deduction for children. A sample of such information may not contain.
Finally
So, summarizing all of the above, we note the following:
- Tax laws provide certain benefits for families with children.
- Samples of the application for a tax deduction for children can be taken from the accounting department or found independently on the Internet.
- To be able to take advantage of the privilege, all children must be indicated in the application.
When preparing documents for obtaining a tax deduction, taxpayers inevitably face the problem of filling out an application for a deduction. In this article we will try to consider in detail all issues related to this topic.
First of all, we note that the structure of the application and its content will depend on which way you applied: through the Federal Tax Service or through the employer. In addition, it is of great importance what kind of tax deduction you want to receive:
How to fill out an application if you plan to receive a standard deduction
The list of persons who may qualify for a standard deduction can be found in the Tax Code, namely in paragraphs. 1, 2, 4, Art. 218 of the Tax Code of the Russian Federation. The most common standard deduction is a deduction per child. An application for a deduction is written in the name of the employer without contacting the tax authorities.
The heading of such a statement usually indicates the name of the organization where the applicant works and the name of the director. In addition, the personal data of the employee applying for the deduction, including the TIN and address, are indicated. In the text of the application, they ask for a standard tax deduction, indicate the name of the child and the amount of the deduction. Be sure to specify a list of documents that confirm the ability to receive this type of deduction. At the end of the application, the employee must sign it and set a date.
There is also the concept of a double tax deduction per child. This means that one parent can give his deduction to another parent. Let us illustrate with an example.
Ivanov I.I. and Ivanova V.V. bring up the son of Ivanov A.I. October 21, 2005 Ivanova V.V. decided to abandon her tax deduction in favor of her husband, which means Ivanov I.I. can now claim a double tax deduction in the amount of 2800 rubles (1400 * 2).
In this situation, the Ivanov spouses must fill out two types of applications. Ivanov I.I. must file a double tax deduction application in the name of his employer. A sample statement will be as follows.
And his wife, Ivanov V.V. must write a waiver of their tax deduction per child. The application is also provided to the organization where Ivanov I.I. works
How to fill out an application if you want to receive a property or social deduction
Both of these deductions can be obtained in two ways.
Method one - contact the tax office. In this case, the application for a deduction is filled out in a certain form. First, the tax data to which the application is submitted, as well as information about the taxpayer applying for a deduction, is indicated.
After that, the name of the document is written - “Statement”, and then its essence is stated. Referring to the Tax Code, the taxpayer asks to return the amount of excessively paid tax, indicating at the same time the year for which the refund is planned and its amount. It is also necessary to write in the application the bank details of the account to which the applicant would like to receive a refund.
Second way - receive property, and starting from 01/01/2016 and social tax deduction, through their own. But in this case, you will have to visit the Federal Tax Service at least twice: the first time - to apply for a notice confirming the right to deduction, and the second time about a month later to pick it up.
The application heading contains the same information as when filling out an application for a deduction through the tax office. The following should be the text in which the taxpayer asks to confirm his right to a property or social deduction. At the end of the application is signed, transcribed and the date of writing of the application.
After receiving a notification from the tax office, you must fill out an application for a deduction from the employer. The standard information is written in the header: surname, name, patronymic of the employer and own full name, TIN and address of registration.
Then the word statement is written and its text itself. In it, the employee asks for a deduction (property or social) and indicates the number and date of notification of confirmation of the right to deduction. At the end of the application, its date and signature are put with the transcript of the taxpayer claiming a deduction.
If an employee wants to receive personal income tax deductions for children in 2018, he must write a statement, a sample of which you will find in the article. Here we will tell you how to apply correctly and without errors. You can download the application form for deductions for children on personal income tax in 2018.
Who needs to write an application for deduction for children on personal income tax in 2018
An application for a personal income tax deduction for children in 2018 is written by employees who have children under 18 years of age and who pay income tax on their salary. The statement is also written by workers with children - full-time students of educational institutions under the age of 24 years. This procedure is approved by article 218 of the Tax Code.
Below we present you a list of employees who have the right to take tax benefits and write a deduction for children on personal income tax:
- parent;
- spouse of the parent;
- adoptive parent;
- guardian; trustee;
- adoptive parent;
- spouse of the adoptive parent.
Since January, documents for personal income tax deductions have been updated. See what documents are now needed in the article
The amount of deductions in 2018:
What is the deadline for writing a deduction for children on personal income tax in 2018?
If your employees want to receive deductions for children on personal income tax in 2018, then it is better to file an application in December 2017. Although in this situation, delay cannot be a reason for refusing to assign a deduction.
Point 3 of Art. 210 and Art. 218 of the Tax Code of the Russian Federation quite definitely tells us that standard tax deductions are provided for each month of the tax period when determining the tax base for income taxable at a rate of 13%.
Moreover, the right to receive deductions for children for each month of the tax period does not depend on:
- whether the employee (with whom the employment contract was drawn up) had income in some months or not (paragraph 1 of article 218 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 01.19.2012 No. 03-04-05 / 8-36, dated 13.01. 2012 No. 03-04-05 / 8-10 and the Federal Tax Service of Russia dated 03.15.2006 No. 04-1-04 / 154);
- when the relevant application was submitted (and all necessary documents) - from the first month of the tax period or later (letter of the Ministry of Finance of Russia dated 04/18/2012 No. 03-04-06 / 8-118).
It follows from this provision that if the child’s parents did not apply for the personal income tax deduction for children from the beginning of the year, the company will still have to provide them with a deduction in 2018. Moreover, it will be necessary to summarize these amounts from the month of January.
For instance. Feoktistova has two children, the oldest is 20 years old, but he studies full-time at the university, and the youngest is 14 years old, he is a schoolboy. The employee did not know that she had the right to receive a deduction for the eldest son until he was 24 years old, therefore, she applied for deductions in 2018 only for the youngest.
In September 2018, she came to her senses, submitted certificates from the university of the eldest child and wrote a statement to receive personal income tax deductions in 2018 for him too.
Despite the fact that the application was submitted only in September, the company's accountant will have to provide a deduction for the second child from January to September 2018, and beyond. In this case, the deduction amount in September 2018 will be as follows:
1400 * 9 (months) + 1400 (for the youngest son) \u003d 14,000 rubles.
Important! Deductions for children in 2018 are provided only until the moment the total income of the employee reaches the maximum limit of 350 000 rubles. After which the provision of deductions ceases until the next calendar year.
In order to receive deductions for children on personal income tax in 2018, an employee must write a statement. Immediately, there is no standardization with respect to the application. That is, the document is written in free order.
At the same time, a number of mandatory details must be entered into it:
- the legislative framework on the basis of which deductions are made in 2018;
- position and name of the employee who wants to receive child deductions;
- Name of children, their year of birth (from oldest to youngest):
- prescribe for each baby the requested deduction amount;
- separate the amount of deduction for a disabled child, if any.
2018 personal income tax deduction for children
Be careful!The application is not valid without documents confirming the employee’s right to receive child deductions in a certain amount.
These documents include:
- copies of the birth certificate of the children (a separate copy for each child);
- copies of documents evidencing adoption, guardianship or guardianship of the child;
- certificate from the educational institution if the child is a full-time student under the age of 24 years (or a university confirmation of academic leave);
- copy of the certificate from the medical board on the child’s disability;
- application of the second spouse for waiver of the right to deductions in case the employee plans to receive double deductions for children (read more about this below).
Application for double deduction for children on personal income tax in 2018, sample
The Tax Code of the Russian Federation allows workers to receive a double deduction for children on personal income tax in 2018. This means that the standard deduction amount will double.
For example, if a mother receives a deduction for two children, one of whom is disabled, then the amount of the deduction will be: 1400 (first child) + 1400 (second child) + 12 000 (second child is disabled) \u003d 14 800 rubles.
If she is given a double deduction, then the amount will already be 29,600 rubles.
Not everyone can get the right to double deduction for a child in 2018, a similar application can be submitted:
How to write a double deduction for children on personal income tax in 2018
An application for a double deduction is also written in a free order, indicating all the required details mentioned above (position and name of the employee, age of the kids, reason, amount of deductions, etc.). In the document, indicate that we are talking about double deduction, spell out the reason and attach copies of documents that allow you to get a double deduction.
Sample application for double deduction for children for personal income tax 2018
If the employee wants to receive a double deduction due to the refusal of the benefits of the second spouse, then the application for child deductions is also attached to the refusal from the second parent (adoptive parent, guardian).
The disclaimer is made in duplicate. A parent who does not want to receive deductions submits both documents to his organization. One copy will remain there. At the second, the accountant of the enterprise or the head puts a mark on the certification, and it is transmitted locally
Sample application for refusal to receive deductions for children in 2018
In any organization, for sure, there are employees who are entitled to standard PIT deductions. Because underage children, as a rule, have many employees. And therefore, with a certain part of the income of such workers, there is no need to withhold tax, of course, if they ask about it. Therefore, the main thing for an accountant is to get a properly executed application for personal income tax deduction.
Look carefully at the data in the table below. It shows in what case and to what extent the deduction is due. There may also be a situation if one of the employees has recently purchased housing and wants to take advantage of the property deduction at the place of work. The amount of such personal income tax deduction also reduces the taxable income of the employee.
Standard deductions apply to the following categories of citizens:
- Disabled people.
- Citizens with children.
- Military personnel.
This type of deduction is distinguished by the fact that it is due to the person's belonging to one or another category in relation to which they are applied. More accessible, all information is set out in the following table.
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Size of standard deduction depending on categories of payers
Who gets the standard deduction | Size of standard deduction, rub | Copies of documents required from the employee |
---|---|---|
Employees affected by the Chernobyl disaster or in the aftermath of the accident, and some other employees listed in subparagraph 1 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation | 3000 | Certificate of a participant in the liquidation of the consequences of the accident at the Chernobyl nuclear power plant, a certificate of disability, etc. |
Disabled from childhood, group I and II, workers who received radiation sickness or other diseases associated with radiation, and other employees listed in subparagraph 2 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation | 500 | Disability certificate, certificate of a participant in the liquidation of the consequences of the accident at the Mayak production association, etc. |
Parent of first or second child under 18 years old or full-time student under 24 years old | 1400 | |
Parent of a third or any next child under 18 or full-time student under 24 | 3000 | Birth certificate |
Parent of a disabled child under 18 years of age or a full-time student of a disabled person of I or II group under 24 years of age | 3000 | Birth certificate, Disability certificate. |
The provision of the above deductions is only possible if the employee will write a statement with his own hand. But, unfortunately, many citizens do not know about this opportunity or simply let it go by itself.
In order not to get into an unpleasant situation and not to engage in subsequently proving your own right, we suggest that you familiarize yourself with the samples of deduction applications.
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Application for Standard deduction per child
As can already be understood from the table of contents, it is provided if the employee has children. This is the most common case when an employee has children, and he wants to receive a standard personal income tax deduction. That is, to use the right granted by subparagraph 4 of paragraph 1 of the Tax Code of the Russian Federation. In this case, an application from the employee is necessary, give him an application form for a standard deduction for children. An example of such a statement is given below.
Ivanov I.I.
from manager Lukyanova T.A.
STATEMENT
on the provision of a standard deduction
Please provide me with April 2014 on the basis of subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation the standard personal income tax deduction for my first child, Dmitry Vladimirovich Lukyanov, born on April 19, 2014.
I enclose a copy of the birth certificate of the child with the application.
Manager ___________ T.A. Lukyanova
Do not forget that the standard personal income tax deduction is provided from the month of the birth of the child.
note
in the application for deduction it is not necessary to put the year for which the employee asks for a standard deduction for the child. The size of the deduction also does not need to be set, because next year it may already be different and in this case it will come to collect applications again. Why do extra work. It is enough to receive it from the employee once (letter of the Ministry of Finance of Russia dated August 8, 2011 No. 03-04-05 / 1-551).
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Application for double standard deduction per child
The double size of the standard deduction is reserved for single parent workers. 2800 rubles per month are provided for the first and second children, and 6000 rubles each month for the third and younger children.
Be careful in this case., it is important to find out if the employee is actually the only parent. If this is not so, the deduction per child will be increased illegally, which means that there will be an underpayment of personal income tax to the budget.
An employee is considered to be the sole parent if the second parent is no longer alive or if he is not included in the birth certificate of the child. The following situation is also possible - the second parent is inscribed in the birth certificate according to the mother. In this case, to confirm the right to double deduction, you should bring a certificate from the registry office in the form No. 25, which was approved by the Government of the Russian Federation dated October 31, 1998 No. 1274)
A sample statement is presented below:
To the General Director of OJSC "GASPROM"
Ivanov I.I.
From cashier Nikolayeva A.A.
STATEMENT
on the provision of standard deductions for personal income tax
double size as single parent
Please provide me with a double amount of the standard personal income tax deduction for my first child, Nikolaev Sergey Alekseevich, who was born on May 25, 2014.
Reason: subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation.
I confirm that I am notified that I will lose the right to double deduction, as a single parent, from the month of marriage.
Cashier ____________ A.A. Nikolayev
Keep in mind that on double standard personal income tax deduction only persons who have not married can count. Upon marriage, an employee can receive a tax deduction only in a single amount. It does not matter if the second spouse began to draw up parental rights to the child. Warn the employee about this and let him write it in his deduction application. It is recommended to warn the employee about this when he writes the deduction application.
There is still such a mistake, the divorce of the employee does not mean that he became the only parent. This clarification is contained in the letter of the Ministry of Finance of Russia dated January 30, 2013 No. 03-04-05 / 8-78. Therefore, double divorce is not provided for divorced parents on personal income tax.
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Application for the other spouse to receive a child deduction
The Russian Tax Code also provides for such an option for the development of events when one of the spouses refuses their deduction in favor of their spouse and if he has income that is taxed at a 13 percent rate, which he can confirm. For unemployed parents, these conditions do not apply.
Sample application:
To the General Director of OJSC "GASPROM"
Ivanov I.I.
from the accountant Kuznetsova A.I.
STATEMENT
on the provision of a standard deduction
including for the second parent
I ask you to provide me from January 2014, on the basis of subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation, the standard personal income tax deduction for my first child, Tatyana Alexandrovna Kuznetsova, who was born on May 20, 2012.
I enclose the application:
- a copy of the birth certificate of the child,
- spouse's application for refusal of the standard personal income tax deduction,
- a certificate from the work of the spouse that he works at Planet LLC.
Accountant _________ A.I. Kuznetsova
We dwell in more detail on the amount of deduction, which is due to the employee whose spouse refused the deduction. For example, a husband refused a deduction in favor of his wife. She has this first child, which means a deduction of 1400 rubles. And the husband has two more children from his first marriage, which means that his deduction will already be 3,000 rubles. Therefore, the wife’s deduction will be equal to the sum of these two deductions, namely 1400 + 3000 \u003d 4400 rubles.
Pay attention to what
The income of an employee who wrote an application for personal income tax deduction per child does not exceed 280,000 rubles, and his spouse has already exceeded this limit. Can he get a deduction for his wife?
No, he can not. After all, the spouse no longer has the right to deduction, since her income exceeded the limit. Because spouses are one, they have everything in common: children, including income and deductions.
An employer who provides the parent with a double tax deduction on personal income tax for children must make sure that the second parent is entitled to a deduction (his income does not exceed 280,000 rubles), but does not receive this deduction. To do this, it is necessary that the parent claiming a double deduction monthly submit to his employer a certificate from the workplace of the other parent. If the company did not require such certificates, it violated the terms for providing a double deduction.
Note: On the need for monthly submission of certificates from the place of work of the second parent, see the letter of the Ministry of Finance dated 03/21/12 No. 03-04-05 / 8-341.
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APPLICATION FOR PROPERTY DEDUCTION
It represents a part of the amount that the employee spent on the purchase of housing, by which his income can be reduced. The right to such a deduction is noted in subparagraph 2 of paragraph 1. An employee can declare it if he contacts the tax office or the accounting department of the organization in which he works.
This is the situation, the employee wants to receive a property deduction in the organization, provides a tax notice that he has the right to a property deduction, and asks for it every month. In this case, a deduction must be taken from the employee. Do not forget that any deduction is granted only upon request! Provide him with a copy of the form below.
Important! Make sure that the notification is issued specifically for the current year. Because the employee must confirm his right to a specific deduction amount every year. Compare the full name of the employee with the full name in the notification, this will not hurt, it is better to play safe. Even when he receives a deduction for his spouse (there is such a right). If the data diverges, do not provide the deduction until the employee brings a properly executed notification.
Sample application for property deduction
To the General Director of OJSC "GASPROM"
Ivanov I.I.
from manager Sergeev A.P.
STATEMENT
on the provision of property deduction
Please provide me from January 2014 on the basis of paragraph 2 of subparagraph 1 of Article 220 of the Tax Code of the Russian Federation a property deduction for personal income tax.
I am attaching to the application a notice from the Federal Tax Service Inspectorate dated February 14, 2014 No. 125.
Manager ___________ A.P. Sergeev
The deduction will be provided as follows. Until the employee’s income taxed at a 13 percent rate exceeds this amount, tax will not be required.
If you mistakenly calculated personal income tax, having already received a notice from an employee, then at the end of the year an overpayment is retained for the employee. Then, according to the rules, it is to be returned.
If the deduction amount indicated in the notification is greater than the employee’s income, then in this case the employee should contact the Federal Tax Service Inspectorate, where the rest of the deduction will be recalculated and a new notice will be issued for the next year.
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