of October 28, 1996 No. 17-213/11-416
About the taxation of cost of special clothes
The main state tax authorities of Ukraine concerning nalooblozheniye of cost of special clothes, special footwear and other individual protection equipment for performance of works with harmful working conditions which are issued to employees of the companies over the approved issue regulations, report.
If special clothes, special footwear and other individual protection equipment which are issued to employees of the company for regulations according to Article 163 of the Labor code of Ukraine then their cost of the comprehensive taxable income of the citizen are not included and the income tax is not subject to taxation.
The cost of individual protection equipment which is issued to employees of the companies over the established regulations according to the Item "g" of article 5 of the Decree of the Cabinet of Ministers of Ukraine of 26.12.92 N 13-92 "About the income tax with гарждан", is subject to the taxation as a part of the comprehensive taxable income of the worker of that period when this issue was carried out.
First Deputy chief A. Shitr
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