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Tax and fees benefits for ATO participants
Tax and fees benefits for ATO participants

To ensure social protection and assistance to combatants that protect the independence, sovereignty and territorial integrity of Ukraine and directly participate in the antiterrorist operation, the domestic legislation provides a number of benefits, including the payment of taxes and fees. A detailed review is published on website of Kyiv Territorial State Fiscal Service.

Personal income tax. Annual one-time cash assistance

Thus, in particular, the amount of the annual one-time cash assistance, which is provided to the ATO participants (article 165 of the tax code and according to the Law of Ukraine "On status of war veterans, guarantees of their social protection") is not include in the total monthly (annual) taxable income and is not taxed by income of physical persons.

Personal income tax. Charity aid

With the aim of encouraging citizens to support the defenders of Ukraine, it is determined that incomes of the participants of military operations during the ATO received as charity is not taxed.

Also, the benefits are assumed for the benefactors - not to tax the income received by them for the provision of charitable assistance to ATO participants.

Along with this, incomes in the form of charitable assistance provided by the international charity organizations that work in ATO zone or IDPs is not taxed.

Personal income tax. Pensions

In addition, incomes of physical persons, the pensions of people who have become disabled during the ATO, as well as pensions that are provided to the families of those killed in the ATO zone are not subject to taxation.

Military tax

With regard to the payment of the military tax, the Tax Code provides for the exemption from taxation that revenue collection in the form of cash collateral at the time of direct participation of the individual in anti-terrorist operations.

Land tax

For ATO participants it is also provided exemption of the payment of land tax. It applies to one plot for each type of use within the limits established by article 281 GCC.

Read more here.

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