The polarization dependence of photoconductivity response at cyclotron-resonance harmonics in a nondegenerate two-dimensional (2D) electron system formed on the surface of liquid helium is studied using a setup in which a circular polarization of opposite directions can be produced. Contrary to the results of similar investigations reported for semiconductor 2D electron systems, for electrons on liquid helium, a strong dependence of the amplitude of magnetoconductivity oscillations on the direction of circular polarization is observed. This observation is in accordance with theoretical models based on photon-assisted scattering and, therefore, it solves a critical issue in the dispute over the origin of microwave-induced conductivity oscillations.PACS numbers: 73.63.Hs, 78.20.Ls, Studies of microwave (MW) photoconductivity in a two-dimensional (2D) electron gas of semiconductor heterostructures subjected to a perpendicular magnetic field B have revealed remarkable magnetotransport phenomena: giant microwave-induced resistance oscillations (MIRO) [1,2] and associated zero resistance states (ZRS) [3,4]. These discoveries have opened a prominent research area and triggered a large body of theoretical works. The universality of the effect of MIRO was proved by similar observations in hole systems [5] and in a nondegenerate 2D electron system formed on the free surface of liquid helium [6].It is very surprising that by now there is a great body of different theoretical mechanisms explaining MIRO which use quantum and classical effects (for a review, see [7]), but the origin of these oscillations is still under debate. Among these mechanisms there is a large group of models whose description is based on the concept of the photonassisted scattering off disorder which overcomes the selection rules existing for direct photon-induced transitions; direct transitions can be only between adjacent Landau levels: n ′ − n = ±1 . The photon-assisted scattering leads to two important effects. Firstly, it gives a separate contribution to magnetoconductivity σ xx where the displacement of the electron orbit center X ′ − X caused by energy conservation changes its sign when the ratio ω/ω c passes an integer m = n ′ − n = 1, 2, ... (here ω is the MW frequency and ω c is the cyclotron frequency) [8,9]. This mechanism is called the displacement model (DM).Secondly, electron scattering to higher Landau levels (n ′ − n = 2, 3...) changes the distribution function of electrons at these levels f (ε): it acquires an oscillatory form with maxima, and, therefore, a sort of population inversion occurs [10,11]. This mechanism is called the inelastic model (IM) because the inelastic thermalization rate is an important quantity for the description of the effect. The maxima of f (ε) affect the contribution to σ xx caused by usual scattering processes and also lead to a sign-changing correction to σ xx .Both theoretical models (DM and IM) give satisfactory descriptions of MIRO in semiconductor electron systems. Still, there is a critical unresolve...