LETTER OF STATE TAX ADMINISTRATION OF UKRAINE

of November 4, 1996 No. 17-2146/14-60

About the taxation of separate payments to citizens for principle place of employment

The main state tax authorities of Ukraine report about the taxation of the separate payments received by citizens in the place of the main work.

According to the Decree of the Cabinet of Ministers of Ukraine "About the income tax from citizens" of 26.12.92 N 13-92 (Art. 8) join in the comprehensive taxable income gained for the taxable period received in the place of the main work (services, studies) the income for accomplishment of labor obligations, including in combination; for performance of works according to works agreements; income in type of share dividends; income gained owing to profit distribution (income) of the companies, organizations, organizations, physical persons - subjects of business activity, and also other income which was formed as a result of provision at the expense of means of the companies, organizations, the organizations, physical persons - subjects of business activity to workers of the material and social benefits in monetary and natural value.

Therefore income gained by the citizen in the place of the main work for performance of works on any agreements joins in the comprehensive monthly (annual) income and is assessed with tax according to the procedure and at the rates of item 1 of Art. 7 of the Decree with corresponding changes and amendments.

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