Taxpayers of Chernivtsi region paid 206.7 million UAH of military levy to the state budget. Revenues have increased by 9.7 million UAH comparing to the corresponding period in 2019. Particularly in November 2020, the contribution of Bukovyn residents to the country’s defense capabilities amounted to almost 23.7 million UAH.
In general, since the introduction of military levy (since August 3, 2014), the Bukovyn residents have paid 991.3 million UAH for reformation of the Armed Forces of Ukraine. In 2014 it amounted to 29.6 million UAH, in 2015 this amount was 88.3 million UAH, in 2016 – 106.2 million UAH, in 2017 – 148.6 million UAH, in 2018 – 189.2 million UAH, in 2019 – 222.7 million UAH. Specifically, this amount is 206.7 million UAH in January – November 2020.
Main Directorate of the STS in Chernivtsi region recalls that the military levy is withheld at 1.5% rate of the amount of income that is subject to taxation according to Article 163 of the Tax Code of Ukraine accrued (paid, provided) in the taxpayer’s favor during the reporting tax period, without any deductions.
Military levy is accrued on income in the form of wages, other incentive and compensation payments or other payments and rewards paid to the taxpayer in connection with employment relationship. In addition, the military levy is accrued on winnings in the state and non-state money lottery, winnings of the player received from the gambling organizer. Levy’s payers are individuals, both residents and non-residents, who receive income in Ukraine, individuals -residents, who receive foreign income, as well as tax agents.