Credits for programme energy efficiency: taxation of
As you know the government decision on 2016 extended deadline for the implementation of the "State target economic program of energy efficiency and development of sphere of production of energy carriers from renewable energy sources and alternative fuels for 2010 - 2015 years". The resolution of the Cabinet of Ministers of Ukraine dated 17 October 2011 No. 1056 approved the use of funds provided in the state budget for the implementation of activities for efficient use of energy resources and energy conservation. In particular, the budget funds are allocated including encouraging people to implement energy efficiency measures by reimbursing part of the loan raised for the purchase of energy efficient equipment and/or materials, which include, in particular, for apartments apartment buildings - Windows and balcony doors with energy efficient glass (except single chamber) and appropriate additional equipment and materials to them. The loan is provided to borrowers in the national currency by authorized institutions (PJSC "State savings Bank of Ukraine", "the State export-import Bank of Ukraine", PJSC JSB "UGB") on the implementation of appropriate measures. The reimbursement of the loan amount is within the funds envisaged in the state budget for the respective year, according to the monthly plan allotment in order of priority for admission to the Saee consolidated registers of borrowers. A prerequisite for inclusion by an authorized institution the information in the consolidated register of borrowers is the presentation of such borrower to the authorized institutions copies of documents confirming target use of credit funds, according to the terms of the loan agreement. The taxation of income of natural persons is governed by section IV of the Tax code of Ukraine, Code according to PP. P. 165.1 165.1.1 of article 165 of which total monthly (annual) taxable income of the taxpayer is not included, in particular, the amount of government and social financial aid, state aid in the form of targeted payments and the provision of social and rehabilitation services under the act, housing and other subsidies or grants, compensation (including monetary compensation to the disabled, to children with disabilities in the implementation of individual programs of rehabilitation of disabled persons, the amount of aid and maternity leave), remuneration and insurance payments, received by the taxpayer from the budget and funds of compulsory state social insurance in the form of financial assistance to disabled persons from the Fund of social protection of disabled people according to the law. Since the reimbursement of the loan amount received by individuals - borrowers, will be funded from the funds allocated in the state budget for the relevant year, the amount of such compensation may be classified as income, certain PP. P. 165.1 165.1.1 of article 165 of the Code. Clarification provided by the letter of the SFS of Ukraine, from 16.02.2016, No. 1674/D/99-99-17-03-03-14 "On taxation the tax to incomes of physical persons amount of compensation of the loan, if such reimbursement is funded from the state budget." GU DFS in Vinnitsa region This was reported in the Vinnytsia regional state administrationÏåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
