Economic and Commercial Department


    Deputy Head:

    Alla Chirva

  • Office: 1207
  • Local Phone: 1-78
  • Phone: 8 (3842) 73-41-67

    Lead Economist:

    Tatiana Vladimirova

  • Office: 1207
  • Local Phone: 1-78
  • Phone: 8 (3842) 73-41-67

    Lead Economist:

    Veronica Davydenko

  • Office: 1328а
  • Local Phone: 4-32
  • Phone: 8 (3842) 39-68-34
  • e-mail: feo-kemtipp@mail.ru

    Lead Economist:

    Ekaterina Merzlyakova

  • Office: 1328а
  • Local Phone: 4-32
  • Phone: 8 (3842) 39-68-34
  • e-mail: feo-kemtipp@mail.ru

Documents

Tuition fee

Contract with a student

3 sides contract with a legal entity

3 sides contract with an individual

Supplementary agreement with a student

Supplementary agreement with a representative

3 sides’ supplementary agreement with an individual

Bank details


Announcement
Warning! Concerning the conclusion or renewal of contracts and tuition fees, please contact the Economic and Commercial Department: Office 1328a, building No. 1, KemIFST (47 Boulevard Stroiteley, Kemerovo); Phone: 8 (3842) 39-68-34.


The enrollment for the first year of full-time education is based on the results of the Centralized Testing, distance learning is on the results of Centralized Testing or admission tests; the conclusion of a paid educational services; tuition fees.

An integral part of the contract is supplemental agreement on tuition fees in the current semester. It is issued for each semester.

Learning Agreement concludes with an individual (applicants, students, parents) and with legal entity (company, organization, company), it is one for the entire period of study. In case of loss of the original agreement, it is not restored.

In the case of renewal of the contract (changing of the customer) its action started from the date of renewal.

    For the renewal of the contract from the individual to legal entity and on the contrary, the necessary documents are:
  • Identity document (passport) of an applicant, student and parent;
  • Address and payment details of the legal entity.

Procedure for tuition fees

    Doe of tuition:
  • Full-time education until September 1, the fall semester and before February 1, the spring semester;
  • Extramural studies before September 15, the fall semester and before February 1, the spring semester. If the session is before the deadline, the payment is made 10 days prior to its start.

Failure to comply with the agreement on the above conditions by contract students, each semester we sign orders of dismissal.

The tuition fee is carried out by transfer of funds through the bank "MDMBank" with no commission or by other banks.

How to obtain the social tax deduction

Students studying on a contract basis, on the basis of RF Tax Code Article 219, are eligible for a tax deduction.

    An indicative list of documents includes:
  • Learning agreement (original, copy);
  • The license of the institution, state accreditation certificate (copies certified by the institution of higher education);
  • Certificate of an income;
  • Receipt of payment for tuition (original, copy);
  • Passport (original, copy);
  • Personal tax reference number;
  • Certificate of PFRF;
  • The student's birth certificate (original, copy).

Contact the tax office at the place of residence of the consumer (student) or customer (parents). Kemerovo office 102, 2 Shestakova st. Phone: 25-49-17.

Как получить социальный налоговый вычет в связи с расходами на образование

Memo to the taxpayer

Social tax deduction for education can obtain taxpayers who during the past year have made the costs of their education in educational institutions, as well as the education of their children under the age of 24 years of full-time education in educational institutions. Also, the guardians (trustees), who have paid for the education of their the wards under the age of 18 full-time education in educational institutions, can benefit this right.

The amount of the deduction is 50,000 rubles. For each child in the total amount of both parents (guardian or trustee).

This provision is valid from January 1, 2008

Warning! The total size of the social deduction (education, treatment and purchase of medicines, the cost of the contract (contracts) of private pension provision and agreement (s) of voluntary pension insurance) shall be in the amount of actual incurred expenses, but in the aggregate no more than 100,000 rubles in the tax period (excluding the cost of education of children of the taxpayer and the cost of expensive treatment).

If a taxpayer in a tax period of training expenses, medical treatment, the costs of agreement(s) of private pension provision and agreement(s) of voluntary pension insurance, the taxpayer, to decide which types of expenses and the reported amounts are taken into account within the specified maximum value of the social tax deduction.

    To obtain a deduction a taxpayer shall provide to the tax office at the place of residence the following documents:
  1. A written application for a social tax deduction.

    A declaration made in an arbitrary manner, it appears to the tax office at the place of residence of the taxpayer at the end of the year in which the expenditure was incurred for training.

    The deduction applies to the income that is taxed at the personal income rate of 13%.

    In respect of income to which other tax rates (9%, 15%, 30% and 35%), this deduction do not apply. Do not have the right to deduct also individuals, registered in the current legislation and conducting business, applying the system of a single tax on imputed income (UTII) and the simplified tax system (STS).

  2. Completed declarations on income of individuals (Form 3-PIT) over the past year.

    Declaration form can be obtained from the tax office at the place of residence or printed from the official website of the Office of the Federal Tax Service of Russia in Kemerovo. In addition, you can "download" sites with the FTS of Russia (www.nalog.ru.) Or the Office of the Federal Tax Service of Russia in Moscow (www.r77.nalog.ru.) Program for completing the tax return.

    If the taxpayer has already handed over a declaration for the year, where he made training costs, but do not declare his right to deduct, he may, within the next three years to file the amended tax returns and application for social deduction. For example, in 2009 the taxpayer is entitled to declare their unused right to deduct the costs of the training, made in 2006 - 2008.

  3. Reference (references) from the accounts department at the workplace on the amounts of accrued revenues and withholding taxes for the previous year (Form 2-PIT).

    Reference is printed in typewritten on a printer or typewriter. All fields of the reference form 2-PIT are necessary (including OKATO). Corrections in the reference are not allowed.

  4. Copy of Learning Agreement

    To obtain a deduction for education of the child or ward in the contract must be specified internal form of training, as well as tuition fees. The amount of the expenses specified in the payment documents must correspond to the amount specified in the contract. In case of increase of tuition fees in the period for which the taxpayer has declared social tax deduction, you must additionally provide proof of this increase, indicating a specific amount. Such document may provide: additional agreement to the protocol of the meeting of the teaching staff to increase tariffs on tuition and other documents.

  5. A copy of the license for the provision of an educational institution of appropriate educational services (if there are no details in the contract of the license).

    Social tax deduction can be provided when the taxpayer tuition at secondary schools, colleges, academies, universities, refresher courses (both in high school and acting on their own), various courses of additional education (foreign language courses, computer courses, and so on. n.). Nurseries, kindergartens, music, art and sports schools are also included in the above list.

    Should take into account that the institution must be licensed for a specific activity or other equivalent document confirming the status of educational institutions. The taxpayer is entitled to a social tax deduction for training, regardless of the location of the school.

    Get a tax deduction is possible while studying at the university, which has no state accreditation. The ownership of educational institutions does not matter also: the taxpayer can get a deduction for training, resulting in both the public and commercial institution.

    The deduction is available for a period of study at an educational institution, as well as for the period in which the taxpayer or their child or ward was on academic leave, which has an established procedure in the learning process.

      There are educational activities that are not subjected to licensing:
    • Educational activities in the form of single lectures, internships, seminars and other types of education, not accompanied by final certification and issuance of certificates of education and (or) qualifications;
    • Self-employed educational activities, including in the field of vocational training.

    If the taxpayer receives such education the deduction is not entitled to him.

  6. Payment documents confirming the payment of tuition fees.

    A taxpayer may receive the deduction only if he pays a fee (cash or cashless) for training. The fact of the payment is confirmed by payment documents: check of the cash register, bank payment documents.

    Payment documents must be issued in the name of the taxpayer applying for the deduction. In the case of the receipt issued on the student's child, the appropriate application of the taxpayer, parent (guardian) indicated that they were instructed to make their own child issued by the parent (guardian) funds for tuition fees in accordance with the agreement concluded with the parent institution (guardian).

    If the taxpayer made payment for his own studying, he is entitled to a deduction regardless of the form of study (full-time, part-time). The deduction on the education of the child (ward) his parent (guardian) can obtain only if the study was carried out by full-time form. For example, if a child (ward) attends paid evening language courses, parent (or guardians) cannot use the deduction. If such courses are attended by a parent, he will be eligible to receive social tax deduction.

  7. A copy of the birth certificate of the taxpayer.

    The taxpayer claiming a deduction in connection with the training of his child represents a copy of his birth; training of the ward the additional copy of the order for the appointment of guardians (curatorship).

    In accordance with para. 7, art. 78 of the Tax Code of the Russian Federation, the request for the refund of overpaid tax may be filed within three years from the date of payment of the specified amount (tax). The amount of tax to be refunded to the taxpayer by the declaration, returns on the basis of the taxpayer's application within one month of the date of receipt of such declaration by the tax authority. The tax amount is transferred to the bank account of the taxpayer.