If there are several students in a family, tax discount is offered for each one
The Tax Service in Uzhgorod inform citizens that if there are two or more students in a family, the tax rebate amount shall include payment of tuition in the amount of 15,000 UAH per person for a full or partial training month during the reporting year 2012.
In this case, the total cost of tuition, which is included in the tax rebate, may not exceed the amount of annual salary reduced by the amount of a single social contribution and tax benefits if any.
Recall, that tax rebate for individuals is a documented total expenses of the taxpayer - resident in connection with the acquisition of goods (works, services) from residents - individuals or entities during the reporting year, by which it is allowed to reduce his or her total annual taxable income obtained in the form of wages.
In order to realize the right of tax rebate for 2012, the income declaration shall be filed by the end of 2013.
Source - State Tax Service in Uzhgorod