Chernivtsi: the Income of entrepreneurs subject to military levy
State tax Inspectorate in Chernivtsi recalls that individuals – entrepreneurs, except which selected the simplified system, the results of the reporting tax year by yourself expect a military tax of 1.5 percent of net taxable income. Amount of military training show in the annual tax return and pay within the time prescribed for payment of the tax to incomes of physical persons for the relevant period. The first reporting tax period for the calculation of the military tax on the income of natural persons – entrepreneurs is 2015. The deadline for payment of the military tax for individuals – entrepreneurs – until 19 February 2016. We remind that the payers of the fee are: – natural person – the resident, which receives income both from the source of origin in Ukraine and foreign incomes; – natural person – non-residents receiving income from source of origin in Ukraine; – the tax agent. The tax rate is 1.5 percent of taxable. In this case, the taxable item is the income defined by article 163 of the Tax code, in particular: total monthly (annual) taxable income; the income from source of origin in Ukraine which are definitively taxed in the time of their accrual (payment, provision); foreign income – the income (profit) received from sources outside Ukraine. This was reported in the Chernivtsi city CouncilÏåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
