Newsletter № 8/2022: Peculiarities of volunteering activities by taxpayers – individuals during the implementation of measures on ensuring national security and defense, repel and deter armed aggression of the Russian Federation

Press service of the State Tax Service of Ukraine, published 16 December 2022 at 18:33 Chapter: Information materials

Newsletter № 8/2022 refers to the implementation of volunteer activities by taxpayers – individuals, namely, personal income taxation and military levy’s taxation of funds that go to the volunteer's checking account, expenses and their documentary confirmation, reporting, etc. 

Newsletter contains the following information:

- what categories of individuals have a right not to include in the total monthly (annual) taxable income of the taxpayer amount (value) of charitable assistance received from benefactors, including benefactors – individuals entered in Register of volunteers of the anti-terrorist operations and/or implementation of measures on ensuring national security and defense, repel and deter armed aggression of the Russian Federation;

- who belongs to family members of combatants and/or participants of mass public protest actions in Ukraine within the meaning of Sub-paragraph 165.1.54 Paragraph 165.1 Article 165 of the Code;

- up to which time income specified in Sub-paragraph 165.1.54 Paragraph 165.1 Article 165 of the Code is not included in the total monthly (annual) taxable income of taxpayers;

- what amount (value) of charitable assistance is not included in the total monthly (annual) taxable income of taxpayers specified in Sub-paragraph 165.1.54 Paragraph 165.1 Article 165 of the Code;

- whether charitable assistance paid (provided) by benefactors, including benefactors – individuals entered in Register or in accordance with the Law № 5073 for benefit of military personnel – participants in hostilities, is taxable;

- does individual, including military person, need to be registered in Register if funds received as charitable contributions to his / her account and are sent to other military personnel participating in hostilities for the purchase of special personal protective equipment by them;

- is a serviceman who is a participant in hostilities obliged to register in Register, if funds received in his / her account as charitable contributions for the purchase of special means of personal protection or technical means of surveillance;

- are funds transferred to the current account of individual as charitable contributions taxed, if such person is not registered in Register;

- whether participant in hostilities – serviceman must submit any reports in case of receiving charitable assistance from benefactor – individual entered in Register; charitable individual who is registered in Register and receives charitable contributions from resident/non-resident individuals;

- should a benefactor – individual, who is entered in Register, receive and keep documents confirming provision of charitable assistance to persons specified in Sub-paragraphs "a" and "c" of Sub-paragraph 165.1.54 Paragraph 165.1 Article 165 of the Code;

- whether status of individuals who live (lived) on the territory of settlements where hostilities are (were) being conducted and/or who were forced to leave their residence place due to hostilities in such settlements is confirmed/determined;

- how is status of individual who suffered as a result of armed aggression of the Russian Federation determined during the martial law, state of emergency determined;

- to which tax (reporting) periods the provisions of Sub-paragraph 170.7.2 Paragraph 170.7 Article 170 of the Code are applied;

- what benefits are available to individuals – volunteers from personal income tax and military levy.

Read the Newsletter here.