Investment income vinnichane have to declare by May 1,

for four months last year citizens declare their income. Among the types of mandatory declaration is a declaration of investment income. It is calculated as the positive difference between the income derived by the taxpayer from the sale of investment assets, and expenses Mon.Essen in connection with its acquisition. The total financial result of transactions with investment assets is defined as the amount of investment income received by the taxpayer during the year, reduced by the amount of investment losses incurred by the taxpayer during such year. Operations with investment assets that pidlyahayut mandatory declaration are: exchange of investment assets to another investment asset repurchase or redemption of its investment asset issuer, which belong to the payer. In addition, the return of taxpayer money or property (property rights), having made it to the authorized capital of the issuer of corporate rights in the event of vyhodo with the founders (participants) or liquidation of the issuer also classified operations, income from the exercise are to declare. If the total investment income of the taxpayer received in 2014 from the sale investaktyviv not exceed 1710 USD. (An amount equal to the monthly subsistence minimum for the current pratsezdatual person on January 1 of the tax year, multiplied by 1.4 and rounded to the nearest 10 USD.), such income is not included in the total annual taxable income and may not accrued tax on personal income. An investor must file an annual return to the tax authority where it is nand accounting, in any case, whether he received investment income or loss, and regardless of whether the income tax was paid by the investor tax agent. The calculation of tax liabilities for the tax on personal income from transactions with investment assets is carried out in Note 3 to the tax declarativeted on property and income. The form and instructions for filling approved by the Ministry of income and fees from Ukraine 11.12.2013 N 793 " on the approved tax return of property and income, and instructions for completing the tax return of property and income & quot ;, registered with the Ministry of Justiceuu Ukraine 24.12.2013 at N 2179/24711. Investment income is taxed at 15% (or 17% - in the case of income tenfold excess of the statutory minimum wage). Last year Vinnichchine 149 citizens declared 27 068 thousand. investment income and paid to the local budget 600 thousand. income tax natychnyh people. PG DFS in Vinnitsa region This was reported in the Vinnytsia Regional State Administration

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