LETTER OF THE STATE TAX SERVICE OF UKRAINE

of November 21, 2012 No. 5694/0/61-12/17-1115

The State Tax Service of Ukraine considered your letter and within competence reports the following.

According to subitem 165.1.19 of item 165.1 of Art. 165 of the Code the total monthly (annual) taxable income of the taxpayer does not join the income, in particular means or property value (services) which are provided as the help on treatment and medical attendance of the taxpayer at the expense of means of charitable organization or his employer, in the presence of the relevant supporting documents, except expenses which are compensated by payments from fund of obligatory national social medical insurance. At the same time the amount of means (property value) as a part of the inappropriate charitable help which is exempted from income tax is limited further to the size of the income which grants the right to tax social benefit (subitem 165.1. 4, 170.7.3 Codes).

So, according to subitem 170.7.3 of item 170.7 of Art. 170 of the Code the amount of the inappropriate charitable help, including material which is provided by residents - legal entities or physical persons for benefit of the taxpayer within accounting tax year in total in the amount of which does not exceed the limiting amount of the size of the income determined according to paragraph one of subitem 169.4.1 of item 169.4 of Art. 169 of the Code established for January 1 of such year (in 2012 - 1500 UAH) does not join in the total monthly or annual taxable income of the taxpayer.

The amount of excess of the help over the specified size joins in the total monthly (annual) taxable income of the taxpayer according to subitem 164.2.18 of item 164.2 of Art. 164 of the Code and is subject to the taxation in sources of payment for the rates established by item 167.1 of Art. 167 of the Code.

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