Chernivtsi: When you don't have to declare income
Chernivtsi LIGHTS reminds that from January 1, in Ukraine there is a campaign to declare income citizens, received in 2015 year. And there are cases where report is not necessary. In accordance with clause 179.2 article 179 of the Code the obligation of the taxpayer regarding the tax return submission is considered completed and the tax return is not filed, if such a taxpayer has earned income: – from tax agents, in accordance with section IV of the Code are not included to the total monthly (annual) taxable income; – solely from one tax agent regardless of the type and amount of accrued (paid, provided) income, except as expressly provided in section IV of the Code; – from the sale (exchange) property, donation, during the notarization of contracts on which tax was paid under this section; – in the form of objects of the inheritance, which under this section are taxed at a zero rate of tax and/or paid tax in accordance with paragraph 174.3 of article 174 of this Code; – specified in clauses 167.2 – 167.4 article 167 of the Code, unless the Declaration of such income is directly provided by the relevant provisions of this section; – “” paragraph of article 176 176.1 of the Code from two or more tax agents and the total annual amount of taxable income accrued (paid, provided) such as tax agents does not exceed one hundred twenty sizes of the minimum wage set by law at 1 January of the reporting tax year. This was reported in the Chernivtsi city CouncilÏåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
