Chernivtsi: This year declare an income tax and military tax

Chernivtsi LIGHTS draws the attention that the citizens who last year received income from the sale of movable and/or immovable property, contracts of donation, inheritance, exchange, and notarization of such a contract paid the tax to incomes of physical persons, but has not paid the military tax required until 1 may 2016 to file a Declaration of property status and income for 2015, in which to accrue obligations with the military collection and to pay the calculated amount to the budget up to 1 August 2016. Once again we remind you that one of the differences of campaign of declaring of income of citizens – 2016 is the definition of individuals in the Declaration of property status and income for the 2015 tax obligations under the tax to incomes of physical persons and military duty. According to article 163 of the Tax code of Ukraine taxation the tax to incomes of physical persons subject to the total annual taxable income includes income both from sources of their origin in Ukraine and foreign income. According to p. p. 1.2 p. 16 approx. 1 podrazd. 10 sec. XX of the Tax code of Ukraine the object of the war tax is the income defined in article 163 of the Code. Tax rate – 1.5%. the object of taxation. Declaration of property status and income is submitted to the tax inspection at the place of tax address (of registration) of the declarant. The form of the tax Declaration of property status and income and the Instruction concerning filling of the tax Declaration about a property state and the income approved by order of the Ministry of Finance of Ukraine from 02.10.2015 No. 859. This was reported in the Chernivtsi city Council

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

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