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Published: 03 September 2014
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Text: http://w1.c1.rada.gov.ua/pls/zweb2/webproc4_1?pf3511=51921
This law amends the articles 165 and 170 of the Tax Code of Ukraine, which is cancelling the taxation for amounts of charitable contributions to the needs of ATO till 31 December of the year following the year in which the ATO will be officially completed.
From Income Taxation of individuals will be free: charitable assistance for military (reservists, military service) and employees of the Ukrainian Armed Forces, National Guard of Ukraine, the Ukrainian Security Service, the Foreign Intelligence Service of Ukraine, the State Border Guard service of Ukraine, and other public authorities, representatives of which are involved in the ATO, members of their families who have been injured or killed during the ATO.
The same condition will be for volunteers (which will be in register of volunteers) - income which they will receive for members of ATO will be not taxable.
This Law will enter into force on the day following the day of its publication, and applies to legal relations arising from November 21, 2013.
P.S.Also interest income of the "war bonds" of Ministry of Finance are free of taxation!
