In the Transcarpathian region changes in taxation military training
Law of Ukraine on March 2, 2015 211-VIII On Amendments to the Tax Code of Ukraine", which takes effect March 13, 2015, amended the procedure for payment of military duty. In particular, tax collection exempt income which, in accordance with Section IV Podamargin code are not included in the total taxable personal income (not taxable, taxed at a zero rate), except for income referred to in subparagraphs 165.1.2, 165.1.18, 165.1.25, 165.1.51, 165.1.52 paragraph 165.1 of Article 165 of the Code. Revenues that are not exempt military trainingInclude: - The amount of income received by the taxpayer in the form of interest in respect of the securities issued by the central executive body that implements the state financial policy and debt to the National Bank of Ukraine (sub-paragraph 165.1.2 165.1 of Article 165 CLE) - Dividends accrued in favor of paidca tax in the form of shares (shares) issued by legal persons - which includes such dividends, provided that this calculation does not change the proportions (parts) participation of shareholders (owners) in the authorized capital of the issuer, and as a result which increases the authorized capital of the issuer with a total face value of accruedx dividends (sub-paragraph 165.1 of Article 165.1.18 TCU 165); - The amount of income received by the taxpayer put (sold) his secondary raw materials, waste, ferrous metals, including used (exhausted) batteries electric lead-acid (code 8548 October 21 00 under the UCG FEA), residues and scrap of electric accumulators with aLead (code 8548 10 91 00 under the UCG FEA) and scrap of precious metals sold to the National Bank of Ukraine (sub-paragraph 165.1 of Article 165.1.25 TCU 165); - Income from operations with currency values ??(except securities) related to transfer of ownership of such currency values, except for income taxation are straightprovided at the other provisions of this section (sub-paragraph 165.1 of Article 165.1.51 TCU 165); - Investment income from operations to debt liabilities of the Bank of Ukraine Ukraine and treasury bills issued by the central executive body that implements the state financial policy, including the changes of othersozemnoyi currency (sub 165.1.52. 165.1 of Article 165 GCC). This was reported in the Zakarpattia Oblast AdministrationSource: http://artlife.rv.ua/