S.L. 123.107 чл. 5Tax credit certificate.

The tax credit certificate referred to in rule 4(c) shall be issued by the Corporation in terms of guidelines to be published in the Corporation’s website following the application by a student, when the Corporation is satisfied that the application is a bona fide application that complies with the provisions of rule 3, and when, after it has obtained all such information and made such ascertainment as it has considered necessary, it considers it appropriate so to do, it may determine that the course in question is a relevant course and determine the extent to which, in its opinion, the expenditure referred to in the application constitutes qualifying study costs and is necessary and reasonable in the light of the purpose for which it is incurred, and the amount so determined shall constitute the maximum qualifying study costs:

Provided that the Corporation shall not issue the tax credit certificate in respect of a course of studies that commences after 31st December, 2025 or after such earlier date as the Corporation may specify by means of a notice in the Gazette:

Provided further that the Corporation shall not issue the tax credit certificate in respect of an application covering a course or programme of studies leading to a relevant qualification unless the individual submits an application to the Corporation declaring the st intention of benefit from these rules by 31 December 2026 and provides the required documentation to confirm the attainment of the st relevant qualification by 31 December 2030.