A theory of resonant spin-dependent tunneling has been developed for symmetrical double-barrier structures grown of non-centrosymmetrical semiconductors. The dependence of the tunneling transparency on the spin orientation and the wave vector of electrons leads to (i) spin polarization of the transmitted carriers in an in-plane electric field, (ii) generation of an in-plane electric current under tunneling of spin-polarized carriers. These effects originated from spin-orbit coupling-induced splitting of the resonant level have been considered for double-barrier tunneling structures. ; Comment: 5 pages, 4 figures