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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

, published 16 December 2022 at 18:33

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.