of July 29, 2013 No. 7692/6/99-99-10-04-02-15/2667
The ministry of the income and charges of Ukraine considered your letter <...> concerning the size of free minimum of the income of citizens in case of application of the penalties provided by the Code of Ukraine about administrative offenses and within competence reports the following.
According to Item 5 of subsection XX of the Tax code of Ukraine (further - NKU) if regulations of other laws contain the reference to free minimum of the income of citizens, then for the purposes of their application the amount in the amount of 17 hryvnias, except regulations of the administrative and penal legislation regarding qualification of crimes or violations for which the sum of free minimum is determined at the level of the tax social benefit determined by subitem 169.1.1 of Item 169.1 of article 169 NKU for the corresponding year is used.
The free minimum of the income of citizens is of tax social benefit at the level it is applied regarding qualification of crimes and offenses, but not regarding determination of the amount of penalties for offense or crime.
According to the paragraph of the 8th Item 1 of the Section XIX NKU of regulation of subitem 169.1.1 become effective only since 01.01.2015. During the period till 31.12.2014 for the purposes of application of this subitem the tax social benefit is provided in the amount of, to equal 50 percent of the size of subsistence minimum for the able-bodied person (per month) established by the law for January 1 of accounting tax year - for any taxpayer.
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