Learning is useful and never too late. This is confirmed by the state, encouraging the training of its citizens by returning the tax on personal income declared in online tax return in from the amount paid for the training of both the citizens and their relatives. Consider the procedure for the return of personal income tax when using a deduction for educational services while lodging tax return online. The conditions for providing a deduction for training are the following: training is conducted in educational institutions; the educational institution has a proper license or other document confirming the status of the educational institution;
the taxpayer has documents confirming his actual tuition costs. A small business owner can carry out educational activities directly (i.e., working alone) or with the involvement of teachers. If the entrepreneur does not attract them, then his license is not required. In this case, before providing paid educational services, he provides the learner, parents (legal representatives) of a minor learner with information on state registration as an individual entrepreneur, the level of his professional education, general pedagogical work experience, individual educational activity.