Business entities paid 51 million 511 thousand UAH of the income tax to community budgets during January – April 2020 (excluding data of the Large taxpayers registered at Zaporizhzhia department of the Large taxpayers office of the STS). Acting Head of Main Directorate of the STS in Zaporizhzhia region Petro Filimonov reported that comparing to 2019, enterprises and institutions of Zaporizhzhia region increased their income tax payments almost by 2 million UAH.
Leaders in filling the local treasuries are the taxpayers of Zaporizhzhia city who transferred more than 37 million UAH. Companies and organizations of Melitopol city, Melitopolskyi and Veselivskyi districts transferred 4.2 million UAH to community budgets, Berdyansk city, Berdyanskyi and Primorskyi districts – 2.6 million UAH, Energodar city, Kamyansko-Dniprovskyi and Velykobilozerskyi districts – 2.4 million UAH, Zaporizhzhia district – 864 thousand UAH, Tokmak city, Tokmatskyi and Chernihivskyi districts – 836 thousand UAH, Polohivskyi, Bilmatskyi and Rozivskyi districts – almost 800 thousand UAH, etc.
It should be noted that the corporate income tax, the base rate of which is 18%, is accrued by the payer independently to the tax base – income with a source of origin both from Ukraine and abroad.
10% of tax according to the budget distribution goes to local treasuries and 100% of payment from enterprises and financial institutions of communal ownership is credited to the budgets of cities, districts and united territorial communities.
It should be reminded that the income tax payers – health care institutions of state and / or communal property, as well as individuals authorized to carry out procurement in the sphere of health care, who receive funds or equipment, goods, materials on a separate list, must keep for tax purposes separate accounting of their receipt in 2020 and use in 2020 and subsequent years. This list is defined by the Law of Ukraine as of 30.03.2020 № 540 “On amendments to certain legislative acts aimed at providing additional social and economic guarantees in connection with spread of the coronavirus disease (COVID-19)”.