Transcarpathia: tax vouchers for family members!
Specialists Uzhgorod LIGHTS reminiscent of the taxation of trade union vouchers. Thus, if the permit on rest, recovery and treatment, including rehabilitation of the disabled taxpayer provided the union and / or members of his family under the age of 18 years, its cost is not included in the general publicnoho monthly (annual) taxable income, and therefore not taxable. It provides claims. 165.1.35 Art. 165 of the Tax Code of Ukraine. However, if such a permit granted under a family member after 18 years, its value will be taxed and in accordance with paragraphs. 164.2.17 Art. 164 CLE be included into the total monthly opodatkovuvanoho income of the taxpayer as an additional benefit. That is, the cost of the trade union vouchers provided by the taxpayer for the rehabilitation of family members after the age of 18, taxable personal income, as an additional benefit, the rate established p.167 st.167 NKU (15 and / or 20 percent depending on the size receivesrelease when income). Based on materials Uzhgorod LIGHTS News of Transcarpathia - "Carpathian lens"Source: http://artlife.rv.ua/