In particular, the taxpayer has the right to include in the tax deduction in the reduction of taxable income of the taxpayer as a result of the reporting tax year the following costs actually incurred by him during the reporting tax year:

• part of the amount of interest paid by such taxpayer for the use of a mortgage loan, which is determined in accordance with Article 175 of this Code;
• the amount of funds or the value of property transferred (transferred) by the taxpayer in the form of donations or charitable contributions to non-profit organizations that on the date of transfer (transfer) of such funds and property met the conditions specified in paragraph 133.4 of Article 133 of this Code, not exceeding 4 interest on the amount of his total taxable income for such reporting year;
• the amount of funds paid by the taxpayer in favor of domestic institutions of preschool, out-of-school, general secondary, vocational (technical) and higher education to compensate for the cost of obtaining the appropriate education of such taxpayer and / or a member of his family of the first degree;
• the amount of money paid by the taxpayer in favor of health care institutions to reimburse the cost of paid services for the treatment of such taxpayer or a member of his family of the first degree of kinship, including the purchase of drugs (donor components, prosthetic devices, medical devices appointment for individual use of persons with disabilities), as well as the amount paid by the taxpayer, duly recognized as a person with disabilities, in favor of prosthetic and orthopedic enterprises, rehabilitation institutions to compensate for the cost of paid rehabilitation services, technical and other rehabilitation services provided such a taxpayer or his child with a disability in amounts not covered by payments from the funds of compulsory state social health insurance;
• the amount of expenses of the taxpayer for the payment of insurance premiums (insurance premiums, insurance premiums) and pension contributions paid by the taxpayer to a resident insurer, private pension fund, banking institution under long-term life insurance contracts, private pension provision, pension contract with private pension fund as well as contributions to the bank pension deposit account, pension deposits and accounts of participants of banking management funds of such a taxpayer and members of his family of the first degree of kinship, which do not exceed (calculated for each of the full or incomplete months of the reporting tax year , during which the insurance contract);
• the amount of funds paid by the taxpayer in connection with the conversion of a vehicle belonging to the taxpayer, using in the form of motor fuel, bioethanol, biodiesel, compressed or liquefied gas, other types of biofuels;
• the amount of the taxpayer's expenses for the payment of expenses for the construction (purchase) of affordable housing, as defined by law, including the repayment of a preferential mortgage loan provided for such purposes, and interest thereon.
• the amount of money in the form of rent under the lease agreement (apartment, house), executed in accordance with current legislation, actually paid by a taxpayer who has the status of an internally displaced person (However, please note that the taxpayer has the right to use this tax discount only provided that he and / or members of his family of the first degree of kinship do not own habitable residential real estate and do not receive the budget payments provided by the legislation of Ukraine to cover living expenses. The amount of such discount may not exceed (per calendar year) 30 amounts of the minimum wage set for January 1 of the reporting (tax) year).

At the same time, the Main Department of the State Tax Service in Kyiv region reminds taxpayers who incurred expenses entitled to a tax rebate in 2019 (the list of such expenses is given in paragraph 166.3 of Article 166 of the TCU) that the grounds for calculating the tax rebate specific amounts are reflected by them in the annual tax return on property and income, which is filed on December 31 inclusive of the following tax year.

The tax rebate includes expenses actually incurred by the taxpayer during the reporting tax year, confirmed by relevant payment and settlement documents: receipts, fiscal or commodity checks, income cash orders, copies of contracts identifying the seller of goods (works, services) and their buyer (recipient) . These documents must reflect the cost of such goods (works, services) and the term of their sale (performance, provision).

If the taxpayer by the end of the tax year following the reporting year has not exercised the right to accrue a tax rebate as a result of the reporting tax year, this right to subsequent taxes and years are not tolerated.

The amount to be refunded to the taxpayer shall be credited to his bank account opened at any commercial bank or sent by postal transfer to the address specified in the return within 60 calendar days of receipt of such tax return.