LETTER OF THE STATE TAX SERVICE OF UKRAINE

of January 16, 2013 No. 647/6/23-50.0114

The amounts of monetary or property pay or providing the military personnel of conscription service (including persons, which pass alternative service) provided by the law which are paid from the budget or budgetary institution (subitem 165.1.10 of item 165.1 of Art. 165 of the Code) are displayed in tax calculation of form No. 1DF with sign of the income "137".

In the column 3a "The amount of imputed income" the imputed income is displayed completely, without deduction of income tax, the amount of single fee on obligatory national social insurance, insurance premiums in the Accumulation fund, in the cases provided by the law - compulsory insurance premiums in non-state pension fund which according to the law are paid for the payroll account of the worker, the amounts of tax social benefit in case of its availability.

In the column 3 "The Amount of the Paid Income" the amount of actually paid income to the taxpayer is displayed by the tax agent. That is the amount of actually paid income is specified to the taxpayer according to imputed income, namely - without deduction from the amount of imputed income of tax amount from the income of physical persons which according to the law is levied for the income account.

Filling of columns 3 and 3a tax calculation of form No. 1DF is identical to all categories of taxpayers.

* * * LETTER OF THE BALANCE-BUDGET EDITION

To the State Tax Service of Ukraine

In edition of the All-Ukrainian accounting BALANSBYuDZhET edition from readers from different regions of Ukraine questions of rather correct reflection in the form of No. 1DF of the amounts of cash cover of the military personnel arrive. Edition of BALANCE SHEET "BUDGET" appeals to provide explanation concerning such situation.

Question essence

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