“During the 1st quarter of 2020, the amount of 209 million UAH of the military levy was paid in support of Ukrainian army, an increase of payment is 14.6% or 26.6 million UAH more than during the corresponding period in 2019” – reported acting Head of Main Directorate of the STS in Odessa region Volodymyr Astrieiko.
Namely, payment of the military levy amounted73.7 million UAH in March 2020 – this is b8.6 million UAH or 13.2% more than in March 2019, which indicates the taxpayers’ responsibility who faithfully fulfill their constitutional obligation.
It should be reminded that the military levy is taxable on income in the form of wages, incentives and compensation or other rewards and benefits paid to the taxpayer in connection with employment.
The levy rate is 1.5% of the taxation subject (Sub-paragraph 1.3 Paragraph16 of Note 1 of Sub-section 10 Section XX of the Tax code of Ukraine).
Employers who accrue income in favor of the taxpayer are responsible for charging the levy to the budget.
It should be reminded that requisites of new accounts for payment of taxes, fees and payments are available at:
- the sub-site of the territorial bodies of the STS in Odessa region of the web portal of the STS in Section “Budgetary Accounts” at the link: https://od.tax.gov.ua/byudjetni-rahunki/;
- in the private part of the E-cabinet in Menu “Status of budgetary payments” where the taxpayer has access to his/her personal accounts for payment of taxes, fees and other payments. Accessing the specified Menu, the summary information at the time of the request is displayed, containing information on each type of payment, in particular, current budgetary account and the bank’s code.