S.L. 123.107 Art. 4Documentation required.

The tax credit referred to in this rule shall not be due unless the student submits to the Commissioner the following documentation, with the tax return for the first year of assessment for which the tax credit is claimed:

(a) a declaration that he is not and has not been entitled from any source whatsoever to any reimbursement of or compensation for the costs claimed as a tax credit or any part of those costs; and

(b) a copy of the certificate or an equivalent document issued by a university or institution recognised by the Department, providing the course in question, confirming the successful completion of the course by that individual; and

(c) a copy of the tax credit certificate issued by the Department confirming that the qualification obtained is a relevant qualification:

Provided that the Commissioner may require evidence confirming that such costs have been incurred and the authenticity of the certificate substantiating the claim for the tax credit.