LETTER OF THE MINISTRY OF THE INCOME AND CHARGES OF UKRAINE

of June 17, 2013 No. 5074/6/99-99-17-02-01-15

The ministry of the income and charges of Ukraine, being guided by Art. 52 of the Tax code of Ukraine (further - the Code), reviewed request <...> and the amounts of the tax withheld from them also reports the following about procedure for filling and representation of the tax calculation of income amounts added (paid) for benefit of taxpayers.

According to subitem. "And", subitem 165.1.1 of item 165.1 of Art. 165 of the Code the total monthly (annual) taxable income of the taxpayer does not join such income, in particular: the amount of the monetary assistance which is provided according to the law to members of families of the military personnel or faces of the commanding and ordinary structure of law-enforcement bodies, bodies and divisions of civil protection, the Public criminal and executive service of Ukraine, Public service of special communication and information security of Ukraine of the dead (it is unknown were gone) or died on duty, and also the amount of the monetary compensation paid to the military personnel for the premises ought to them for obtaining.

Besides, according to subitem 165.1.10 of item 165.1 of Art. 165 of the Code the total monthly (annual) taxable income of the taxpayer does not join the amount of monetary or property pay or providing the military personnel of conscription service, including persons passing alternative service provided by the law which is paid from the budget or budgetary institution.

Therefore, the regulation of subitem 165.1.10 of item 165.1 of Art. 165 of the Code concerns directly the amounts of monetary or property pay or providing received by the military personnel of conscription service including persons passing alternative service.

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