Key Benefits:
On Amendments to the Tax Code of Ukraine on the Taxation of Non-profit Organizations
(Verkhovna Rada Information (VR), 2015, No. 42, pp. 384)
Verkhovna Rada of Ukraine ruling :
I. Amend Tax Code of Ukraine (Information of the Verkhovna Rada of Ukraine, 2011, No. 13-17, art. (112) Such changes:
1. Sub-paragraph 14.1.121 Article 14, paragraph 14.1., to read:
"14.1.121. Non-profit enterprises, institutions and organizations-non-profit enterprises, institutions and organizations that are not taxpayers to the profit of enterprises according to paragraph 133.4 of Article 133 of this Code."
2. Paragraph 46.2 Article 46 will complement the paragraph with the fourth such content:
" Non-profit enterprises, institutions and organizations defined by paragraph 133.4 of Article 133 of this Code are presented a report on the use of income (profits) of a non-profit organization by the form approved by the central body of executive power, which provides the formation of state tax policy, in the lines envisaged for submission Corporate Tax Declaration on Profitable Businesses ".
3. In Paragraph 57.1 Article 57:
The fourth paragraph, after the words "non-profit institutions (organizations)", complemented the words and figures "including the specified paragraph 133.4 of Article 133 of this Code";
the paragraph of the seventh after the words "and the non-profit institutions (organization)" by the words and figures "except for non-profit organizations defined by paragraph 133.4 of Article 133 of this Code";
after the paragraph of the eighth to complement the new paragraph of this content:
" The tax payer, which behind the results of the first quarter (half anniversary, three quarters) reporting (tax) year did not profit or received damages, has the right to submit. Tax declaration and financial reporting for the first quarter (half-year, three quarters) reporting (tax) and not paying advance fees: under the results of the first quarter-from June-December of the reporting (tax) of the year and January-May the next (tax) of the year, from September to December, the reporting (tax) of the year and January-May of the next reporting (tax) of the year; for the three quarters, from December, the report (tax) of the year and January-May of the next reporting (tax) of the year. Tax commitments are defined on the basis of the submitted tax returns. "
In this regard, the paragraph of the 9th is the eleventh to be considered in accordance with the paragraphs of the tenth to twelfth.
4. In sub-item 72.1.1.1 Sub-item 72.1.1 of paragraph 72.1 of Article 72 of the words "calculations, other reporting documents" with the words and numbers " calculations Reports on the Use of Revenue (Income) of the Non-profit Organization defined by paragraph 133.4 of article 133 of this Code, other reporting documents ".
5. In 73.5 Article 73:
paragraph 1, the first addition of words and figures to "and data on non-profit organizations defined by paragraph 133.4 of Article 133 of this Code";
Paragraph 2 of the Code of the Code of the Code of the Republic of the Republic of the Republic of the Code of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Code of
6. B first paragraph Article 86.9 of Article 86 words "taxpayer (legal person) or physical person-an entrepreneur" to replace the words and figures of " taxpayer (legal person), including the officers of the non-profit organization identified by paragraph 133.4 The article 133 of this Code, or the physical person, is an entrepreneur. "
7. B first paragraph 102.1 Article 102 of the words "limit line of submission of tax declaration ta/or" to replace the words and figures "limit line of representation" Tax declaration , a report on the use of income (profits) of the non-profit organization in accordance with paragraph 133.4 of Article 133 of this Code, ta/or ".
8. In Article 133 :
sub-item 133.1.1 See paragraph 133.1:
" 133.1.1. The subjects of the host are the legal entities that carry out the economic activities of both Ukraine and beyond, other than the legal entities defined by the paragraphs 133.4 and 133.5 of this article ";
Complement paragraphs 133.4 and 133.5 of this content:
" 133.4. There are no taxpayers the non-profit enterprises, agencies and organizations in order and on the conditions set by this item.
133.4.1. A non-profit enterprise, institution and organization is an enterprise, institution, and organization (hereinafter-non-profit organization), which simultaneously corresponds to the following requirements:
is established and registered in the order defined by the law governing the activities of the relevant non-profit organization;
The constituent documents contain a ban on the distribution of received income (income) or their part among the founders (participants), members of such organization, workers (other than payment of their labour, counting the only social contribution), body members Management and other related entities;
Constituent documents involve the transfer of assets to one or several non-profit organizations of the respective kind or account of the budget in case of a termination of the legal entity (resulting in liquidation, merge, division, attachment, or (a)
It is a supervisory authority to the Register of Non-profit Institutions and Organizations.
133.4.2. Revenues (income) of the non-profit organization are used solely to fund the costs of such a non-profit organization, the implementation of the goal (objectives, tasks) and activities of the activities defined by its constituent documents.
133.4.3. In the event of a non-profit organization of the requirements defined by this item, such a non-profit organization is obliged to submit in the term defined for the monthly tax (reporting) period, a report on the use of income (profits) of a non-profit organization for the period from the beginning of the year on the last day of the month in which such a violation is committed, and the amount of the self-generated tax obligation on income tax. The tax obligation is calculated based on the amount of the non-targeted use of funds. Such a non-profit organization is excluded from the controlling body from the Register of Non-profit Institutions and Organizations.
From the first day of the month, the next month, in which such violations are committed, until December 31, the tax (reporting) year of the non-profit organization is obliged to submit quarterly financial and tax reporting to the controlling body (with a (a) from the income tax and to pay the tax for the period defined for the quarterly period.
From the following tax (reporting) of the year, such a non-profit organization gives financial and tax reporting and pays a revenue tax in the order set by Article 57 of this Code for non-profit organizations-taxpayers ' income tax.
133.4.4. The establishment of a controlling body in accordance with the norms of this Code of Use by non-profit income organization (profits) for the purposes of others than prescribed documents is the basis for the exclusion of such an organization from Reestra. Non-profit institutions and organizations and account for the tax obligation on the income of enterprises, penalties and penalties in accordance with the norms of this Code. Tax liability, penalties and penalties are awarded, starting from the first number of the month in which such a violation is committed.
133.4.5. The order of the conduct of the Register of Non-profit institutions and organizations, the incorporation of non-profit enterprises, institutions and organizations to the Register and exclusion from the Register establishes the Cabinet of Ministers of Ukraine.
133.4.6. Non-profit organizations meeting the requirements of this item and non-tax payers, in particular, may be attributed:
Public associations, political parties, creative unions, religious organizations, charities, pension funds;
Unions, associations and other associations of legal entities;
housing construction cooperatives (from the first count of the month, the next month, in which the completed building of the apartment completed in accordance with the law and such a living house was constructed or acquired) Residential building (residential), (residential) co-operative, gardeners and garages (garage construction) cooperatives (societies);
The union of co-owners of the multi-guard house, the association of owners of housing;
professional unions, their union and trade unions, as well as the organizations of employers and their associations;
Agricultural service co-operatives, the cooperative union of agricultural cooperatives;
Other legal entities whose activities meet the requirements of this item.
133.5. It is not the taxpayers ' tax credits that apply a simplified taxation system, accounting and reporting defined by chapter 1 of section XIV of this Code. "
9. In Paragraph 140.5 Article 140:
paragraph 2 Sub-item 140.5.4., set out in this edition:
" Non-profit organizations, except when the sum of the value of goods, including non-negotiable assets, works and services acquired from such organizations, collectively during the reporting (tax) of the year does not exceed 50 dimensions of the minimum wage, established by the law on 1 January by the reporting (tax) of the year, and in addition to budget institutions. If the sum of transactions exceeds the 50 dimensions of the minimum wage established by the law on 1 January of the report (tax) of the year, the adjustment of the financial result to the taxation defined by this sub-item is held on the whole amount of operations ";
sub-item 140.5.9 Set out in this edition:
" 140.5.9., on the amount of funds or cost of goods performed, provided by services, free of charge (transferred) during the reporting (tax) year of non-profit organizations which are on the date of the transfer of funds, transfer of goods, works, services Have answered the conditions specified by paragraph 133.4 of Article 133 of this Code, in the amount exceeding 4 per cent of the taxable profit of the previous reporting year. "
10. Sub-paragraph 166.3.2 Paragraph 166.3 of article 166 of the article:
" 166.3.2. the amount of funds or value of the property listed (transferred) by the taxpayer in the form of donations or charitable contributions to the non-profit organizations that on the date of the enumeration (transfer) of such funds and property have met the conditions defined by the Paragraph 133.4 of Article 133 of this Code, in the amount that does not exceed 4 per cent of the sum of its total taxable income of such a reporting year. "
11. First Paragraph Sub-item 266.4.2 of paragraph 266.4 of Article 266 after "physical or legal persons" should be supplemented by the words "public associations, charitable organizations".
12. unit 4 Section XX "Transitional provisions":
in Item 33 :
The words and figures "sub-item 138.10.6 of paragraph 138.10 of Article 138 of this Code are included" to be replaced by the words and figures "of paragraph 138.10.6, paragraph 138.10, paragraph 138.10 of Article 138 of this Code, in an editorial that acted until 1 January 2015, are included";
Complement the paragraph with another such content:
" For the duration of the anti-terrorist operation, the adjustment prescribed by sub-paragraph 140.5.9, paragraph 140.5, of article 140 of this Code is not held, since January 1, 2015, regarding the amount of funds or cost of special means. of the individual protection (casework, armored vehicles made according to military standards), technical means of surveillance, medicines and medical products, personal hygiene products, food products, substance items, and other goods performed by the works provided by the services provided by the Cabinet of Ministers of Ukraine which are voluntarily listed (transferred) the Armed Forces of Ukraine, National Guard of Ukraine, Security Service of Ukraine, Foreign Intelligence Service of Ukraine, State Border Service of Ukraine, Ministry of Internal Affairs Ukraine, the Office of the State Guard of Ukraine, the State Service of the Special Communications and Protection of Information of Ukraine, others formed in accordance with the laws of Ukraine by military formation, their connections, military parts, units, institutions, or organizations, held accountable for the budget of the state budget, for The needs of an anti-terrorist operation ";
Complement paragraphs 34 and 35 of the following:
" 34. Establish that before the approval of the Cabinet of Ministers of Ukraine the Order of the Register of Non-profit Institutions and Organizations, the incorporation of non-profit enterprises, institutions and organizations to the Register and exclusion from Reester (further-new Register of Non-profit) Institutions and Organizations) Provisions on the Register of Non-profit Institutions and Organizations approved by the Decree of the Ministry of Finance of Ukraine No. 37 of 24 January 2013.
Non-profit enterprises, institutions and organizations made to the Register of Non-profit Institutions and Organizations on the Day of Law of Ukraine "On Amendments to the Tax Code of Ukraine on the Taxation of Non-profit Organizations" are subject to the exclusion from this Register until January 1, 2017.
Non-profit enterprises, institutions and organizations made to the Register of Non-profit Institutions and Organizations on the Day of Law of Ukraine "On Amendments to the Tax Code of Ukraine on the Taxation of Non-profit Organizations" Meet the requirements of Article 133 of this Code, which are included by the controlling body to the new Register of Non-profit Institutions and Organizations. With the wish of a non-profit organization, it can apply to the controlling body of copies of the constituent documents.
35. Non-profit enterprises, institutions and organizations made to the Register of Non-profit Institutions and Organizations on the Day of Law of Ukraine "On Amendments to the Tax Code of Ukraine on the Taxation of Non-profit Organizations" do not comply with the requirements of Article 133 of this Code, for inclusion in the new Register of Non-profit institutions and organizations, before 1 January 2017, to bring their constituent instruments into compliance with the norms of this Code and that the same lines apply copies of such documents to the controlling body.
Non-profit enterprises, institutions and organizations that have not led their established documents to compliance with paragraph 133.4 of Article 133 of this Code, after January 1, 2017, are excluded by the controlling body from the Register of Non-profit Institutions and organizations ".
1. This Act will take effect from the day, the following day by the day of its publication.
2. To make changes to such laws of Ukraine:
1) in part three Article 11 of the Law of Ukraine "On Accounting and Financial Reporting in Ukraine" (Verkhovna Rada of Ukraine, 1999, No. 40, pp. (365) The words "small enterprise and representation of foreign entities" to replace "small enterprise, non-profit enterprises, institutions and organizations and representative of foreign entities";
2) Section VIII, "Final provisions" Law of Ukraine "On State Registration of Legal Persons and Physical Persons-Entrepreneurs" (Verkhovna Rada of Ukraine, 2003, No. 31-32, art. 263) complement paragraph 5 of this content:
" 5. Establish that registration fee is not subject to the public registration of changes made to the established documents of non-profit enterprises, institutions and organizations under paragraph 35 of subsection 4 of section XX "Transitional provisions" "Tax Code of Ukraine";
3) part of the sixth Article 6 of the Law of Ukraine on "Prevention and counteraction of the legalization (failure) of the income generated by criminal income, financing of terrorism and the financing of the proliferation of weapons of mass destruction" (Verkhovna Rada of Ukraine, 2014, No. 50-51, art. 2057) complement the paragraph with the other such content:
"The Central Executive Body implementing state tax policy has the right to address the subjects of primary monitoring with the request to provide information on financial monitoring facilities conducted by non-profit organizations".
3. The Cabinet of Ministers of Ukraine for three months from the day of entry into force:
Adopt the regulatory and legal acts necessary to implement this Act;
Provide a revision and enforcement of the ministries and other central executive bodies of their normative acts in compliance with the Act.
