of October 17, 2012 No. 1864/0/141-12/P/17-1114
The State Tax Service of Ukraine considered your letter and reports the following.
According to item 169.2 of Art. 169 of the Code the tax social benefit is applied to the added taxpayer to monthly salary income only in one place of its charge (payment).
The tax social benefit begins to be applied to imputed incomes in the form of the salary from the date of obtaining by the employer of the statement of the taxpayer for application of privilege and the documents confirming such right which list and procedure for their representation is determined by the resolution of the Cabinet of Ministers of Ukraine of 29.12.2010 No. 1227 "About approval of the Procedure for submission of documents for application of tax social benefit" (further - the Resolution No. 1227).
Definition of the concept "salary" for the purposes of the Section IV of this Code is given in subitem 14.1.48 of item 14.1 of Art. 14 of the Code according to which provisions "salary" is the main and additional salary, other incentive and compensation payments which are paid (are provided) to the taxpayer in connection with the relations of labor hiring according to the law.
According to item 169.1 of Art. 169 of the Code, taking into account regulations of paragraph one of subitem 169.4.1 of item 169.4 of the specified article of the Code the taxpayer has the right to reduction of the amount of the total monthly taxable income received from one employer in the form of the salary if its size does not exceed the amount which equals to the size of the monthly subsistence minimum operating for able-bodied person for January 1 of the accounting tax year increased by 1,4 and rounded to the next 10 UAH (in 2012 - 1500 UAH), to the amount of tax social benefit in the sizes established by subitem 169.1.1 - 169.1.4 these Items and articles of the Code, depending on category of the taxpayer.
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