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On Amending The Law Of Ukraine "on Income Tax Of Individuals"

Original Language Title: Про внесення змін до Закону України "Про податок з доходів фізичних осіб"

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C A C U A TO R S
{The law has lost validity on the basis of the Code
N 2755-VI ( 2755-17 ) 02.12.2010, VR, 2011, N 13-14,
N 15 -16, N 17, pp. 112}
On Amendments to the Law of Ukraine
"Tax on the income of individuals"
(Information of the Verkhovna Rada of Ukraine (VR), 2004, N 52, pp. 564)

Verkhovna Rada of Ukraine Oh, I am. :
I. Contribute to the Law of Ukraine " On Tax Income
persons " ( 889-15 ) (Information Of The Verkhovna Rada Of Ukraine, 2003, N 37,
Oh, 308; 2004, N 17-18. 250, N 25, st. 345) such changes:
1. In Article 1:
(1) Paragraph second and third paragraph 1.8 to exclude;
2) complement paragraphs 1.12-1 and 1.12 to 2 such content:
" 1.12-1. Pension contributions-funds made to non-state
of a pension fund, an insurance organization or a pension
deposit account to a bank institution within non-state
of the pension provision under the Law of Ukraine " On
non-state pension provision " ( 1057-15 ). For purposes
Taxation of pension contributions is not a pervert to compulsory public
Pension insurance.
1.12-2. Retirement-funds made on the pension fund
the account open on the contract of pension contribution according to
Law ";
3) in paragraph 1.15:
in a paragraph of the first word "physical person or non-resident or thereof"
the representation "to replace the words" by a physical person or representation
Non-resident-legal entity ";
in the second word paragraph " in particular, is a physical entity-subject
Enterprise activities "replace the words" in particular are physical
person who is a subject of entrepreneurial activity or exercise
an independent professional activity. "
2. In paragraph 3.5 of Article 3, the words " to the Pension Fund of Ukraine
or on funds "to be replaced by the words" to the Pension Fund
"UKRAINE AND FUNDS".
3. In Article 4:
(1) In paragraph 4.2:
Sub-items 4.2.4 and 4.2.5 in this edition:
" 4.2.4. the amount of pension contributions within non-state
pension provision in accordance with the law, insurance contributions
(awards), pension deposits, paid by any person-
resident, another than a tax payer, for such a tax payer
or in its favor, other than the sum of the pay is:
(a) a resident person who is defined by a widodoner
For such treaties;
b) one of the family members of the first degree of payment of the taxpayer
Taxes;
(b) Employment-resident by contract
long-term life insurance or non-state pension
providing a tax payer if such a sum is in
such a tax payer does not exceed 15 percent of the
Payment of the salary of the taxpayer to the working income of the
every reporting tax month that pays such a
an insurance contribution (award), but not above the sum of the monthly
A living minimum for the able-bodied person who is on 1 January
reporting year, multiplied by 1.4 and rounded to the
The nearest $10 is in calculation for the same month in aggregate.
All such contributions;
4.2.5. The amount of insurance payments, insurance damages,
The payment of money or pension payments is paid by the tax payer
for long-term life insurance and non-governmental
pension provision, in the treaties of the pension contribution, in
In cases and dimensions defined by 9.8.2.
Article 9 of this Act ";
Complement paragraph 4.2.17. of this content:
" 4.2.17. income that make a positive difference between the amount
Funding for the funding fund
and the amount of money paid to such a person from such a fund ";
(2) In paragraph 4.3:
in subparagraphs 4.3.1:
in the following paragraph:
the words "public address assistance" to replace the words
" state material and social assistance in the form of addresses
Payment and provision of social services in accordance with the law ";
after the words "compensation" by the words " (including
Pregnancy and maternity assistance) ";
The words "Pension Fund of Ukraine" to exclude;
Subparagraph (d) after the word "pensions", add " or
monthly free money ";
in subparagraphs 4.3.5:
paragraph 1 of the first paragraph to be added by the words " with regard to paragraph 9.7.
Article 9 of this Act ";
"in" after "non-profit organizations"
complementing words " (other than credit unions and other non-bank accounts)
Financial institutions) ";
Subparagraph (a):
" (a) by any physical entity, a charity,
The Pension Fund of Ukraine or the Professional Union ";
Sub-paragraph 4.3.33. set out in this edition:
" 4.3.33. sum of insurance payments, insurance reimbursement,
A purchase of a sum or part thereof, received by the taxpayer for
for long-term life insurance, the amount of the pension
payments from the non-state pension system, the amount
Pension benefits determined in order of order to be paid
Article 9, paragraph 9.8 of article 9 of this Act is set.
4. Under 5.3.5, paragraph 5.3. of Article 5:
the paragraph of the first edition:
" 5.3.5. The amount of payment of the taxpayer to pay for its own
the expense of insurance premiums, insurance premiums and pension contributions
Resident insurance, non-governmental pension fund, institution
for the long-term life insurance,
non-state pension provision, by pension
non-governmental pension fund, as well as banking contributions
pension deposit account, on pension contributions as such a
The taxpayer, yes and members of his first-degree family
An affinity that does not exceed (in calculation for each of the full or
the incomplete months of the reporting tax year, during which the
Insurance contract) ";
a paragraph second after the words "taxpayer" complemented with the words
" or for a pension contract with a non-governmental pension fund
taxpayer, or to a bank pension deposit account
or by their population ";
the paragraph of the third after the words "degree of affinity" to complement
" or for a pension contract with the non-state pension
a fund or a bank pension deposit in favour of
such a member of the family or by their population ";
a paragraph of the fourth edition:
" If a taxpayer or members of his first-degree family
The kinship has been insured by their employers or employers are
Depositors of non-state pension funds or pension deposits
accounts for their benefit, according to the sub-paragraph 4.2.4.
paragraph 4.2 of Article 4 of this Act, the marginal amount established
sub-paragraph "a" or "b", reduced to
an appropriate insured person or member of a non-state
A pension fund on the amount of insurance contributions or contributions to
Non-state pension funds, or pension deposit accounts,
paid by its employment during such a reporting tax
Year ";
paragraph 5 after the words "insurance contract" supplement
words " or he is a contributor to the non-state pension fund for
a separate pension contract ";
paragraph 7 after the words "amount of insurance" to supplement the word
"(pension)" and after the words "insurance contract"-words " or
A pension contract. "
5. In Article 6:
(1) In paragraph 6.1:
in the sub-item "e" sub-paragraph 6.1.2. of the word "military personnel"
The line service " exclude;
in sub-paragraph 6.1.3. of sub-paragraph "a" in this edition:
" (a) A person who is a Hero of Ukraine, the Hero of the Soviet Union,
Hero of the Socialist Labor or full Knight of the Order of Glory or
The Order of Labor Glory ";
Sub-paragraph to complement the words " on which the action is made
Law of Ukraine " On the status of war veterans, guarantees of their
social protection " ( 3551-12 );
(2) Subparagraph 6.5.1.
" 6.5.1. Tax social benefits applied to income,
listed in favour of the tax payer during the reporting period
a tax month as a wage (others equated to it)
under the legislation of payments, compensation and
Reimbursement) if its size is not exceeding the amount that is equal to
to the sum of the monthly subsistence minimum that is incumbent for the able-bodied
persons on 1 January reporting tax year multiplied by 1.4 and
It was rounded to the nearest $10.
With this limiting income, which gives the right to
receiving tax social benefits to one of the parents in cases
and the dimensions predicted by sub-items "a" to "in" sub-paragraph 6.1.2
paragraph 6.1 of this article, is defined as the product of the amount defined in
paragraph of the first subitem, and the corresponding number of children.
If the tax payer receives income as a wage
pay for the time of vacation, so to determine the marginal amount
income, which gives the right to receive tax social benefits,
such revenues (their part) refer to the relevant tax returns
the periods of their counting ".
6. In Article 7:
(1) Paragraph 7.2 is taught in such an editorial:
" 7.2. The tax rate is 5 percent of the facility
Taxation provided by the tax agent as:
percent on the current or deposit (tabbed) banking
The account (including a card account);
percentile or discounted income for the named savings
(deposit) certificate;
interest (contribution) to the credit union created by the
According to the law;
investment income, which is paid by the company
The assets of the joint investment institute, according to the law;
income based on mortgage certification, mortgage
A certified fixed-income certificate, according to the law;
in other cases expressly defined by the relevant norms of this
The Law ";
(2) Paragraph 7.3 after the words " (except for the state lottery in cash)
(a) "complement the words" in favour of the residents, or
non-residents "and the words" or any "to replace" and from
"Any"
7. Paragraph 8.2.2. paragraph 8.2. of Article 8 complements the words " or
is not a person who exercises independent professional activities. "
8. In Article 9:
(1) In paragraph 9.2:
paragraph 9.2.1 of the first sub-paragraph 9.2.1.
" 9.2.1. Tax agent tax payable
(payment) in its favour of income defined in paragraph 7.2 of Article 7
in this Act, there is a person who makes such an account (payment) ";
in paragraph 9.2.2 of the words "contribution (deposit)"
replace the words " bank tab (deposit) or
the current (including card) account ";
(2) In paragraph 9.3:
Sub-paragraph 9.3.3. after the words "tax calculation", supplement
The words "about the dividend";
in 9.3.4 words "which are paid by the taxpayer"
Replace the words "tax payer";
(3) in paragraph 9.5:
Sub-paragraph 9.5.1. shall be set out in this edition:
" 9.5.1. Tax agent tax payable
in his favor of income in the form of prizes, lottery wins (except
public lottery), other looted or winnings in gambling
games, there is a person who carries out such an account.
When counting revenue in the form of lottery wins (other than
the state lottery) or in other games that predict
the previous acquisition of a taxpayer ' s tax on participation in such
Lottery or games, do not take into account expenses incurred
The taxpayer in connection with the income of such a income.
When counting the income obtained in the form of a win
Gambling in the casino, other playplaces or homes (further)
a play schedule), except for playing the totalator, are counted
the expense of the tax payer, delivered by it in relation to the receipt of
such income during the working day (changes).
When counting the income obtained in the form of a win
Gambling in the totaller, taking into account the costs of the taxpayer
The tax is incurred by the acquisition of such an income
during the period from the start of the rate to finish
Okay, let's go
The revenues specified in this sub-item are finitely taxable.
with their payment on their account.
Income and payroll tax order
-Players in the gambling facilities are set to central
The Tax Authority ";
Sub-paragraph 9.5.2. amend the paragraph to the third such content:
" In case such personalized information was provided.
The taxpayer, the tax authority is entitled to receive these
information on the tax agent ";
(4) Sub-paragraph 9.6.10., paragraph 9.6., to read:
" 9.6.10. Norms are not distributed to the acquisition or
Sales tax paid to the securities tax payable
savings (deposit) certificates, mortgage certificates of participation,
Mortgage certificates with fixed income ";
(5) in paragraph 9.7:
in the paragraph of the first sub-paragraph 9.7.3 of the word " minimum
(a) to "replace" with "the sum of marginal size"
income determined by the paragraph of the first sub-paragraph 6.5.1
6.5 Article 6 of this Act ";
Sub-paragraph 9.7.4., amend the paragraph to read:
" Before the introduction of a system of conventional medical
Insurance rules for sub-item "a" sub-item 9.7.4 of this item
spread to the total amount (cost) of the charity,
received by the nuberant on such goals (given the following)
Restrictions) ";
(6) Paragraph 9.8 in this edition:
" 9.8. Taxation of income obtained by treaties
long-term life insurance, non-state pension
providing and pension contributions
9.8.1. Tax Agent Payee Tax Agent
Payment or purchase amount is a resident insurance provider
Payment or purchase fee charges
non-state pension provision or long-term
Life insurance.
Tax agent taxpayer for the contract of the contract
of the pension contribution, the participant of non-state pension funds is
an administrator of non-state pension funds that exercise
Payment of payment for the contract of the pension and under the agreement
With a non-governmental pension fund.
9.8.2. The tax agent holds and pays (lists) up to
the budget of the tax on the rate defined in paragraph 7.1 of Article 7 of this
Law, from:
(a) 60 per cent amount:
a one-time insurance payment under the contract of long-term
life insurance when an insurance is achieved by an insured person
the age conditioned in such an insurance contract, or at life
to the end of such a treaty;
Retirement of the selected row (s)
non-state pension fund of the fund member in order and row,
As defined by the law;
(b) 60 per cent sum:
Regular and serial payments (Anoutets) by treaty
long-term life insurance, pension benefits
of pension contributions, payment of free pension (lifelong annutes), other than
Cases identified in sub-item "a" sub-paragraph 9.8.3. of this item;
(b) of the purchase price for the procurement of the strand
Long-term life insurance contract;
(g) the amount of funds paid to the depositors from his pension
the account in relation to the early retirement of the pension agreement
Deposits;
(g) the amount of non-governmental one-time pension payments
pension fund, with the exception of disposable payments made in
Sub-item "in" paragraph 9.8.3. of this item.
9.8.3. Not taxed when they are counted.
(paid) resident insurance or non-state administrator
Pension funds and not included in the general public
the taxable income of the taxpayer ' s taxpayer
periods established by law:
(a) the sum of regular and consistent payments (anuites) for
the contract of long-term life insurance or pension payments
for the contract of the pension, payment of the sentence
or any retirement pensions awarded by a resident tax-resident tax.
has a age not less than 70 years;
b) the amount of insurance payment by the contract of long-term
life insurance if insured is insured
The person receives a disability I group;
(c) The amount of payment in the contract of the pension fee, the payment of the pension
on defined row, arbitrary or one-time pensions, if
a contributor, a member of a non-state pension fund or insured
The person receives a disability I group.
9.8.4. Income as an insurance payment or payment fee
by the agreement of the pension or under the agreement of non-State
the payment of the payment of the taxpayer
tax, taxable by the rules established by Article 13
This Act for Heritage Taxation;
9.8.5. Amount of income obtained by the long-term agreement
life insurance and non-state pension provision, which
are taxable according to 9.8.2 and 9.8.4
this option is reduced by the amount of insurance fees paid for
Contracts before 1 January 2004 ";
(7) First sentence of paragraph 9.11.3 of paragraph 9.11
Set out in this edition:
" 9.11.3. If specified in sub-item 9.11.1 of this item
Revenues are paid to non-resident resident-physical or
legal entity, such a resident is considered a tax agent
such a non-resident regarding such income. "
9. In Article 13:
(1) Subpoints "in", "g" and "d" in paragraph 13.1 of the article
& Revision:
" (in) the object of commercial property, namely-securities (except
of a deposit (savings), corporate
right, property to object of business as such, i.e. property on
A holistic property complex, intelligent (industrial) property
or the right to receive income by her;
(g) the amount of insurance reimbursement (insurance) for the
of insurance contracts with inherited inheritance, as well as the amount that
are stored on the heir ' s pension account under the contract
Non-state pension provision, pension contributions;
(d) funds, namely cash funds or funds held;
on the accounts of the inheritance, open in banks and non-bank
financial institutions, including deposit (savings), mortgage
certificates, certificate of real estate transactions ";
(2) in paragraph 13.2:
in sub-paragraph 13.2.1:
in a paragraph to another sub-paragraph "a" in subparagraphs "a", "b",
"g", "d" to replace "in subparagraphs" (a) "," b "," d ";
in sub-item "b":
in the paragraph "in subparagraphs" a, "b", "g" to replace
"in sub-paragraphs" a "," b ";
after the paragraph of the second addition to the new paragraph of this content:
"the value of the property specified in sub-item" paragraph 13.1
this article, in the case of inheritance of her as a member of the heiress of the heir. "
In this regard, the third will be considered a paragraph to be fourth;
sub-item "in" after the paragraph of the first supplement to the new paragraph
such content:
"the value of the property specified in sub-item" paragraph 13.1
this article which is inherited by a family member of the heir of the first
the degree of kinship that is not a member of his spouse. "
Due to this paragraph the second and the third are considered respectively
Third and fourth paragraphs.
10. In article 15, paragraph 15.2:
the words "that the sum of such" should be replaced by the words "
not used in accordance with paragraph 15.1 of this article, the sum of such a ";
Complement the paragraph with another such content:
" On the amount of committed payments of insurance reimbursement
insurers report tax authorities in tax reform
reporting for another tax period ".
11. In Article 22:
(1) In paragraph 22.1:
Paragraph 22.1.3. to exclude;
Sub-item 22.1.4:
" 22.1.4. Sub-paragraph 4.2.12. paragraph 4.2 of Article 4 of this Act
part of the inclusion of a total monthly taxable income
interest as interest on the current or deposit (tabbed)
bank account (including card account), contribution to the
Non-banking financial institutions under the law or interest
(discount income) on a deposit (savings) certificate and
sub-items 9.2.1 and 9.2.2. of 9.2. Article 9 of this Act
Taxation of interest will take effect from 1 January 2005 ";
(2) Paragraph 22.4, paragraph 1, of the words " other than cases,
Under paragraph 4.2.4, paragraph 4.2 of Article 4 of this Act ";
(3) Paragraph 22.6 shall be set out in this edition:
" 22.6. Income tax revenues payable
The tax periods before January 1, 2004, are taxed for
rates as before 1 January 2004, regardless of date.
Payment (provision) ";
4) paragraph first and second paragraph 22.8 replace the six
paragraphs such as:
" Not subject to taxation of this tax (not reflected)
in its annual tax declaration) and not included in the
the total monthly or annual taxable income of the taxpayer
The tax within the rules stipulated by the law, such revenues are:
revenue that were listed by the tax payer according to
Conditions of employment or civil law and later
listed on its pension contribution, open according to
Law;
funds that are made by the person who is not a taxpayer, or
her working age (third person) in favor of taxpayer tax
The retirement of such a tax payer;
funds listed by the physical person to their own pension
to the contribution or to the pension if the payments are carried out
in favor of family members of such a first-degree physical person
kinship.
Taxation of funds that have been made for pension contributions to
in force by this Act, is carried out by the rules that
I'm sorry.
Taxation of funds for banking funds,
created in accordance with the law, pension and target payments from
of such funds is carried out by rules set for
Taxation of transactions with pension contributions. "
In this regard, the third paragraph should be considered to be the seventh paragraph;
(5) Paragraph 22.11 of the "b" would be excluded.
12. In the text of the Act, the words "non-state pension insurance" in
all differences to replace the words "non-state pension provision"
in the appropriate case.
II. This Act will take effect on 1 January 2005.

President of Ukraine
Um ... Kyiv, 1 July 2004
N 1958-IV