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Published: 01 August 2014
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Text of the bill:
http://w1.c1.rada.gov.ua/pls/zweb2/webproc4_1?pf3511=51735
According to the text of this bill:
- is canceled the preferential corporate income tax profit for such business: hotel business and industries of electric power, which produce electricity exclusively from renewable energy sources;
- is canceled the tax at a reduced rate (10%) profits for transactions with derivatives;
- is canceled the reduced rate of VAT (0%) for services for passengers high-speed trains Intercity +;
- is extended till 31.12.2014 reduced rate of VAT (0%) for export of grain and industrial crops;
- Attributed to alcohol drinks, which are now classified as a dietary food products contain ethyl alcohol and 8.5% or more and set such beverages excise tax of vodka - 70.53 USD. per 1 liter of 100% alcohol, with marks of such beverages excise duty stamps;
- is added taxation of alternative fuels (excise tax);
- Temporarily, until January 1st, 2015 is introduced a tax - "military tax"
Payers of this tax are those who specified in paragraph 162.1 of the Tax Code: individuals resident and individuals - non-Resident with income received in the territory of Ukraine.
The object of taxation is the income in the form of wages, and other incentive compensation payments or other benefits according to labor relations and civil contracts; winning in lottery and gambling.