In Vinnytsia region who,how and when to declare the income earned in 2015
If you are a private entrepreneur on a General system of taxation or a person who conducts independent professional activity and/or received income as ordinary citizens from other individuals and taxes were paid, foreign income, and in the case of receiving incomes in the form of salary, other incentive and compensation payments or other payments and remuneration from two or more tax agents in this case, you have the responsibility for submitting the Declaration of property and income. First of all, it is worth mentioning that reporting to such individuals is necessary under the new form of Declaration approved by the order of G. on 02.10.2015 ¹ 859 "On approval of the form of the tax Declaration on property status and income and Instructions for filling the tax Declaration about a property state and income", which shall be enforced from 01 January 2016 and involves the determination of tax obligations under the tax to incomes of physical persons and military training. It should be noted that the object of the war tax are the incomes defined in art.163 of the tax code, and tax rate is 1.5% of taxable object. The amount of the military tax payable by a taxpayer independently in the budget by results of the reporting period is shown in column 7 of section 2, line 24.1 and a new form of Declaration. When determining the tax on income of natural persons in respect of income received in 2015, it is necessary to correctly apply the rate of personal income tax, namely: • 15 percent of the tax base relative to income (except as specified in paragraphs 167.2 – 167.6 article 167 of the Code) that does not exceed the tenfold size of minimum wage established by law on 1 January of the reporting tax year; • 20 percent – if the tax base in a calendar month exceeds tenfold the minimum wage to the amount of such excess. Self-employed persons apply the rate of 20 percent of the portion of average monthly annual taxable income exceeding tenfold the minimum wage; • double the tax rate (30 or 40%) to the income accrued as winning or prize (except for winnings, prizes, lottery, cash prizes in sporting competitions) in favor of residents or non-residents; • 20% for passive income, including accrued dividends on shares and/or investment certificates, which are paid by the collective investment institutions (except those specified in sub-paragraph 167.5.2 167.5 paragraph of article 167 of the Code). The list of passive income is defined 167.5.3 subparagraph of paragraph of article 167.5 167 of the Code, which applies in particular investment income, including income from transactions with bonds of internal state loans, including from changes in foreign exchange rates; • 5 and 0 percent of the tax base in the cases directly defined by section IV of the Code, in particular, when dealing with an inheritance (gift) and the sale (or exchange) of real estate. In addition, when filling out the Declaration in line 8 of section i of the new form must specify the category of payer: a citizen; a person who conducts independent professional activity or entrepreneur (except persons who chose the simplified system of taxation). One of the innovations of the new form is an indication of taxpayers information concerning the received income which are not subject to the taxation the tax to incomes of physical persons (article 165 of the Code), and the total annual income amount. Regarding filing deadlines, they depend on the chosen category of the payer: ? citizen and a person who conducts independent professional activity, submit the Declaration before may 1 of the year following the reporting (for the reporting period 2015 last day of reporting 03.05.2016); ? entrepreneur – within 40 calendar days coming behind the last calendar day of reporting (tax) quarter (year) (during the reporting period, and 2015 is the last day of reporting is 09.02.2016). Additionally, in the Declaration of income by the end of 2015 taxpayers should be aware that the minimum wage set by law at 1 January of the reporting tax year, amounted to 1218 hryvnia. Also recall that the declarative statements in the bodies of the fiscal service is served at the place of registration (residence) of the payer himself or a duly authorized person on paper; by mail with acknowledgment of receipt and a list of attachment or via the Internet in electronic form with observance of the conditions regarding the registration of electronic digital signature and the appropriate software. Reference. A new form of Declaration of property status and income and its annexes are available at: http://sfs.gov.ua/elektronni-formi-dokumentiv/podatok-na-dohodi-fizichnih-osib/. In addition, the SFS of Ukraine developed and approved the Methodical recommendations for their filling and for the convenience of the payers has been improving service, "the Declaration and online help". Department communications SE DFS in Vinnitsa region This was reported in the Vinnytsia regional state administration.Ïåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
