The they have listed to support the army almost to 61.2 million hryvnias

2015 the payers of the military collection of the Chernihiv joined the state budget to 61.2 million UAH, in particular, in December, he enrolled 7.5 million. About this informed the head of administration of the tax to incomes of physical persons state tax inspection in Chernihiv in Chernihiv DFS SE region Alla Suprun. The official noted that the effect of military training extended to 2016. In addition, the Law of Ukraine from December 28, 2014 ¹71-VIII "On amendments to the Tax code of Ukraine and certain laws of Ukraine regarding tax reform" specified that the object of the war tax are the incomes, certain V. 163 of the Tax code of Ukraine. The accrual, withholding and payment of military tax to the budget is carried out in the manner prescribed by article 168 of the Code at a rate of 1.5 percent from the object of taxation. It should be noted that the Code sets rule, under which income in the form of cash security of law enforcement officers, military personnel and employees of the Armed forces of Ukraine, machardie, SBU, foreign intelligence Service of Ukraine, state border service, of persons of ordinary, commanding staff, military personnel, employees of the interior Ministry, state security Department, the State special communication service, other educated in accordance with laws of Ukraine military forces and other persons for the period of their direct participation in the ATO, are exempt from military duty (p. 1.7 p. 161 subsection 10 of section XX “Transitional provisions” of the Tax code). By the Cabinet on December 30, 2015 No. 1161 "About an order of confirmation of the status of persons who are directly involved in counter-terrorism operations, with a view to applying tax concessions for military training" found that the confirmation status of individuals who are directly involved in counter-terrorism operations, with a view to applying tax concessions for military training is performed on the basis of extracts from the orders of the head of the Antiterrorist center at the security Service or his Deputy, the first Deputy or Deputy head of the Antiterrorist center at the security Service about the involvement of such persons for conducting an antiterrorist operation and of the orders of the operational staff on management of counterterrorist operation on arrival (disposal) of such persons to (from) the resources that are directly involved in counter-terrorism operations. These documents commanders (chiefs) of military units (agencies, departments), heads of institutions, organizations and enterprises, which are serving or are persons who are directly involved in counter-terrorism operations, submit to the appropriate accounting Department for settlements. Head of Department drew attention to the fact that for violation of the rules of calculation, withholding and payment of taxes at the source of payment provides for the imposition of a fine in the amount from 25 percent to 75 percent of the amount of tax to be accrued and/or payable to the budget. According to the sector of communications of the state tax inspection in Chernihiv

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Source: http://uzinform.com.ua/

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