In Vinnytsia who need to declare inheritance and gifts
In Vinnitsa region continues declarative Campaign 2015. The most active residents Podolsky edge declare inherited and granted income. In January-February 2015 411 citizens of the region have already done their constitutional duty to income received by inheritance (gifts), representing 51.9 per centotkiv all submitted declarations. By paying the treasury has received more than 2 million. UAH. Department DFS in Vinnytsia region invites heirs and gifted, who received the 2014 legacy and / or gifts to file an annual tax return of property and income (hereinafter - Declaration) and tax. An exception to the communication of thisscheniya are heirs-residents who are required to pay tax to the notarization heritage sites, heirs who inherited objects that are taxed at a zero rate of tax and other heirs - residents who have paid tax to the notarization about ' heritage objects. Such persons declaration is not filed. Heartburnsecurities, taxation of income received by the taxpayer as a result of acceptance of the inheritance money, property, property or moral rights, depends on what kind of object is inherited, and the relationship of the heir of the testator. According to the Tax Code taxed at a zero rate and exempt from declarationI any object inheritance received by heirs who are members of the family of the testator first-degree relatives. These family members individual first-degree relatives include her parents, spouse, children, including adopted. Other family members of an individual shall be considered as having the second degree of kinship. Also Mr.ulovoyu rate are entitled to use the handicapped and groups, orphans and children deprived of parental care who inherited immovable and / or movable property and / or cash or cash held in the accounts of the testator, deposit, mortgage certificates, certificate's real estate transactions. Recall that person, if reachedNennius her age - 18 years, loses the status of orphans and children deprived of parental care. For children - disabled, they also provided a zero rate, but only upon heritage as objects of movable and immovable property. In addition, the zero rate applies any heirs who inherit moneysavings placed before January 2, 1992, the bank of the USSR and the USSR State Insurance and in government securities, and cash savings Ukraine placed in Ukraine, the bank and the former Ukrderzhstrakh during 1992-1994 liquidation has not happened. In the case of inheritance from a family member second stufine relationship paid Income tax at the rate of 5% of the value of inherited property. If the heir inheritance received by a nonresident decedent resident or resident heir of the decedent nonresident tax rate is 15 (17)%. It should be noted that the gifts received from an individual citizenand in the form of money, property, property or moral rights, the cost of work, services are taxed similarly items received as an inheritance. Since liable for payment of tax on personal income to the budget are heirs (gifted) who received income from inheritance, gift, duty of citizens - declare incomes receiveddy to May 1, 2015 and before August 1 of this year to pay the accrued tax liability referred to in the present Declaration. Department of Communication Directorate DFS in Vinnitsa region This was reported in the Vinnytsia Regional State AdministrationSource: http://artlife.rv.ua/