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In Lutsk value of the gift that got taxpayer included in his monthly taxable income, as an additional benefit in Lutsk

LIGHTS reported that the value of the gift received by the taxpayer - natural person of legal entity is included in the monthly taxable income of the taxpayer as an additional benefit and opodatkovuyetsya at 15 (20)% of the source of payment, taking into account the requirements of sub-paragraph 165.1.39 165.1 Article 165 of the Tax Code of Ukraine. Recall that the total monthly (annual) taxable income of the taxpayer includes, in particular, income earned by the taxpayer as an additional benefit (except as provided in Article 165 TCU) as the value of the goods free of charge (services) defined by the rules of the regular price and the amount of discounts on the regular price (value) of goods (works, services), individually designed to the taxpayer (paragraph "e" subparagraph 164.2.17 paragraph 164.2 of Article 164 GCC). Additional benefits - this means, material or intangibletional values, services, other income paid (provided) to the taxpayer a tax agent, if such income is not a salary and is not connected with the duties of employment or employment are not a reward for civil contracts (agreements) concluded with the taxpayer (except as otherwise expressly provided, the regulationsozdilu IV CLE). If additional benefits are provided in kind, the amount of tax object of taxation is calculated according to the rules set out in paragraph 164.5 of Article 164 of the Tax Code of Ukraine (sub-paragraph 164.2.17 164.2 Article 164 of the Tax Code). However, subsection, paragraph 165.1.39 165.1 Article 165 GCC found that the total monthly (richnohe) the taxable income of the taxpayer does not include the value of gifts (and prize winners of sporting events), if their value does not exceed 50 per cent of one minimum salary (per month), established on January 1 of the tax year, ie in 2015 year - 609.0 UAH., to benefits other than cashal in any amount. Cektor communications Lutsk LIGHTS This was reported in Lutsk City Council