Currently there is an ongoing election process in Ukraine and taxation of income received by members of election commissions, as well as reflection of this income in tax reporting is a topical issue for members of territorial and precinct election commissions working on the basis of civil law agreements, as well as those who perform obligations on a non-paid basis.
Amount of remuneration received by the chairman, deputy chairman, and secretary or in case of their refusal by other members of the territorial election commission, precinct election commission on the basis of concluded civil contract is a subject to the personal income tax at the 18% rate. This income is reflected by the tax agent in tax calculation under № 1DF form with the income sign “102”.
Herewith, members of election commission with whom civil law agreements have been concluded reflect this income with the code of insured individual “64” in Table 6 of Report on the amounts of accrued single contribution to compulsory state social insurance, the members of the election commission with whom civil law agreements have been concluded.
In addition, the remuneration of election commissions members (including those performing obligations on a non-paid basis) on the day of local elections, days of establishing the voting results and results of local elections is included in the total monthly (annual) taxable income of the taxpayer as other income with appropriate taxation. It is reflected by the tax agent in tax calculation under № 1DF form with the income sign “127”.