Key Benefits:
Making changes to the Tax Code of Ukraine on some issues of taxation of charity
(Information of the Verkhovna Rada (VR), 2014, No. 41-42, pp. 2028)
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. In Paragraph 165.1 Article 165:
1) sub-item 165.1.19 After the words "tax payer", add the words "including, but not exclusively, for the purchase of medicines, donor components, prosthetic and orthopedic products, the medical purpose products for the individual use of the disabled";
(2) To complement sub-paragraph 165.1.54 of this content:
" 165.1.54. sum (value) of charity:
(a) of the beneficiaries (provided) by the beneficiaries, including the beneficiaries-who are committed to the Counter-Terrorism Committee of the Anti-Terrorist Operation in the order defined by the Law of Ukraine "On charitable activities and charitable organizations", in favour:
Combat personnel-military personnel (reservists, servicemen) and workers of the Armed Forces of Ukraine, National Guard of Ukraine, Security Service of Ukraine, Foreign Intelligence Service of Ukraine, State Border Service of Ukraine, persons Private, Chief, Military, Military, Ministry of Internal Affairs of Ukraine, Office of the State Guard of Ukraine, the State Service of the Special Communications and Information Protection of Ukraine, other entities in accordance with the laws Ukraine military formations that protect (defended) independence, Sovereignty and territorial integrity of Ukraine and take (took) directly involved in the anti-terrorist operation, ensuring its conduct while directly in the areas of anti-terrorist operation; businesses, institutions, organizations, which involved (involved) and take (took) direct participation in the anti-terrorist operation in areas of its conduct in order established by the legislation, or in favor of members of the families of such participants in combat Anti-terrorist operation, and injuries sustained by the anti-terrorist operation, Contusions or other health injuries were killed, deaths due to injury, contusions or handicrations received while participating in an anti-terrorist operation, ensuring that it is conducted or found to be missing in the prescribed order;
participants in the mass protests of public protest in Ukraine who have suffered injuries, contusions or other health care during participation in these acts between 21 November 2013 and 28 February 2014, and on 2 May 2014 in Odesa, or on The benefit of members of the families of such participants who died or died as a result of the injuries suffered during this period of injury, contusions or other health damage or are deemed to be missing in the prescribed order;
The number of persons who live in the area where the attack was conducted (anti-terrorist operation), and/or forced to leave residence in connection with the anti-terrorist operation in such settlements;
The individuals who lived in the territory of the Autonomous Republic of Crimea and forced out of residence in connection with the temporary occupation of the territory of Ukraine identified Law of Ukraine "On ensuring the rights and freedoms of citizens and the legal regime in the temporarily occupied territory of Ukraine";
b) obtained by the beneficiaries-the individuals who have made to the Register of the Anti-Terrorist Operation in the order determined by the Law of Ukraine "On charitable activities and charitable organizations", to provide charitable assistance to persons identified in sub-item "a" of this sub-item (directly to such persons or through the Ministry of Defence of Ukraine, the Main Office of the National Ukrainian Guard, Security Service of Ukraine, Foreign Intelligence Service of Ukraine, Administration of the State Border Service of Ukraine, Ministry of Internal Affairs of Ukraine, Office of State Guard of Ukraine, Administration of the State Service of the Special communication and protection of information of Ukraine, through the bodies of management of other entities According to the laws of Ukraine of military formations, their connections, military units, units, institutions or organizations held by the state budget), in the amount actually used for such purposes, and for redress The documented expenses of such beneficiaries are related to the benefit of the charity. The rules of this sub-item are also applied to the charitable assistance received by the beneficiaries-the individuals in the reporting tax year, which predates the year of their contributions to the anti-terrorist operation volunteers.
For the purposes of this sub-item to family members of the fighting and/or participants of mass protests in Ukraine include: wife, husband who did not marry for the second time, parents, grandfather and baba (if parents died), underage children, full members The children are handicapped.
The stated revenues are not included in the annual monthly (annual) taxable income of the tax payers until 31 December (inclusive), the next year in which the anti-terrorist operation is completed.
The sum (value) specified in this sub-item of the charity, which is not included in the total monthly (annual) taxable income of taxpayers, is defined according to paragraph 170.7.8 of paragraph 170.7 of Article 170 of this Code.
If the amount (s) of the charity that meets the conditions determined by this sub-item is that the tax agent or taxpayer tax is being paid, then the amount of such a tax is subject to the return of the budget of the budget in order, The Code is set up by this Code to return the sum of mistakenly or overstated monetary commitments.
The funds obtained by the beneficiaries-the individuals on their bank accounts on the goals defined in this sub-item, and not used by such benefactors in the rows specified in this sub-item must be listed by them before the State Budget of Ukraine. in the order established by the Cabinet of Ministers of Ukraine. "
2. Paragraph 170.7 Article 170 is complementary to paragraph 170.7.8:
" 170.7.8. is not included in the taxable income of the charity, which is granted in accordance with paragraph 165.1.54 of paragraph 165.1 of Article 165 of this Code:
(a) in any sum (value) provided by:
"A" and a sub-item "b" of 165.1.54, paragraph 165.1.54, of article 165 of this Code,-for a purchase or in the form of special means of individual protection (caseages, piercings produced respectively) to military standards), technical means of surveillance, medicines, personal hygiene products, food products, substance or other goods (works, services) on a list defined by the Cabinet of Ministers of Ukraine, or for payment (compensation) for the cost of medicines, donor components, medical supplies, technical and other means of rehabilitation, paid services for treatment, provision of medical supplies, technical and other means of rehabilitation, services of medical rehabilitation, sanatorium and spa Health care;
The tax payers identified by the third-fifth sub-item "a" sub-item 165.54, paragraph 165.1.54, of article 165 of this Code,-to pay (compensation) cost of medicines, donor components, medical purposes, and technical and Other means of rehabilitation, paid services for treatment, provision of medical supplies, technical and other means of rehabilitation, services of medical rehabilitation, sanatorium health care;
(b) In the sum of the total during the reporting (tax) year not exceeding one thousand of the minimum wage established by the law on 1 January of the reporting (tax) of the year-for the renewal of the lost property and other needs of the list; which is defined by the Cabinet of Ministers of Ukraine, arising from the taxpayers of the tax, defined by paragraph 165.1.54 of paragraph 165.1 of Article 165 of this Code. If the total amount of benefit received during the reporting (tax) year exceeds the specified limit size, the amount of excess above the size is taxable by the rates set by paragraph 167.1 of Article 167 of this Code, and the taxpayer The tax is required to file a annual tax declaration on the amount of charitable assistance. "
3. Unit 4 Section XX "Transitional provisions" to complement paragraph 33 of this content:
" 33. Temporarily, for the period of the anti-terrorist operation, to the other costs of ordinary activities without the restrictions stipulated by the sub-item "a" sub-paragraph 138.10.6, paragraph 138.10, of Article 138 of this Code, include sums of funds or the 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 also other goods performed by the works provided by the following: As defined 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 Foreign Affairs of Ukraine The Internal Affairs of Ukraine, the Office of the State Guard of Ukraine, the State Service of the Special Communications and Protection of Information of Ukraine, other formed in accordance with the laws of Ukraine by military formation, their connections, military parts, units, institutions or organizations held at the expense of the public budget, for the needs of providing an anti-terrorist operation. "
1. This Act will take effect from the day following the day of its publication, and is extended to relations arising from 21 November 2013. In doing so before the adoption of the Register of Volunteers, the anti-terrorist operation requirements for the contribution of the beneficiaries-individuals to this Register do not apply.
2. Chapter VII "Final provisions of the Law of Ukraine" On charitable activities and charitable organizations " (Verkhovna Rada of Ukraine, 2013, No. 25, art. 252) complement paragraph 2 - 1 such content:
" 2 - 1 " The register of volunteers of the anti-terrorist operation is formed and is being conducted by the central executive body, which implements state tax policy, and is published on its official website. The order and conduct of the voluntary anti-terrorist operation Register is determined by the central body of the executive branch, which ensures the formation of public financial policies.
To include the anti-terrorist operation volunteer, the physical person gives a statement, a copy of the document on the payroll card registration number or series and passport number (for individuals who are due to their religious services). The convictions refuse to accept the registration number of the taxpayer 's account card and reported that the relevant controlling authority and the bank' s passport mark (the bank ' s help) with the accounts of the accounts payable, open on the name of such a volunteer designed to make a charity activity. The inclusion of the Register is carried out on a single working day.
The extraction of other information and documents not stipulated by this item is prohibited. "
3. The Cabinet of Ministers of Ukraine for two weeks since the Act:
Adopt the regulatory and legal acts provided by the Act;
To bring their legal and legal acts into compliance with the Act;
to ensure the determination of the central body of the executive branch, which provides the formation of state financial policies, order of formation and conduct of the Register of Volunteers anti-terrorist operations;
To ensure that the central authorities are enacting the executive branch of the relevant regulations in compliance with the Act.
