A student has the right to reduce the amount of the total monthly taxable income received from one employer in the form of wages by the amount of tax social benefits in the amount of 150 percent. The amount of the benefit specified in para. 169.1.1 TCU.
At the same time, paragraph 169.2.3 of the TCU provides that the tax social benefit cannot be applied to the salary that the taxpayer receives during the reporting tax month at the same time as income in the form of a scholarship, monetary or property (material) support of pupils, students, graduate students, residents, etc. military personnel paid from the budget.
Considering the above, if a student receives a scholarship from the budget, then the tax social benefit is not applied to the salary of such a taxpayer.
At the same time, if the student does not receive income in the form of a scholarship or receives a scholarship that is not paid from the budget, then he has the right to reduce the amount of the total monthly taxable income received from one employer in the form of wages by the amount of tax social benefits in the amount 150 percent the amount of the benefit specified in para. 169.1.1 TCU.