In Zhytomyr region what tax incentives are available for participants of the ATO?
The center of assistance to the ATO participants at the regional state administration continues to provide advice to soldiers and their families. As of 6 may in the Centre was registered 3580 cases, fully resolved 3270 addresses of participants ATO and members of their families. The remaining complaints are being tackled. Tomorrow, 11 may, representatives of the Center for assistance to participants of ATO will hold a visiting appointment in Volodarsko-Volynskiy and Emilchinsky areas. The center for assistance to participants of ATO informs: Information for participants of the ATO with respect to all tax exemptions to which they are entitled 1. Is not included to the total monthly (annual) taxable income and is not subject to personal income tax the amount of the annual single monetary help which is provided to the ATO participants. 2. Personal income tax is not levied on the income of the participant of military operations during the ATO received as charitable aid. Also provides a benefit for the charity – not to tax the income earned by them for providing charitable assistance to participants of ATO. For example: a natural person entered in the Register of antiterrorist operation volunteers, received money from the public, who will give the fighter ATO. Neither the volunteer nor the fighters of the income funds will not be subject to personal income tax. Furthermore, it is not levied on income in the form of charitable assistance provided by the international charitable organisations to persons residing in the territory of the ATO, or persons who involuntarily left her. 3. A person in the area of ATO, pay cash collateral. For the period of stay of such person in the zone of the antiterrorist operation the whole amount of the cash collateral is not subject to military duties. 4. For participants of the ATO also provides for exemption of the payment of land tax. Exemption from payment of tax for the land applies to one plot for each type of use within the limit values of article 281 of the Tax code of Ukraine. For example: for the construction of individual garages – no more than 0.01 ha, and for subsidiary farming – not more than 2 hectares. 5. Regarding local taxes, local councils can be granted privileges on their payment. For example, the decision of the Kyiv city Council was set privileges on payment of tax on immovable property other than land plot for apartments/residential houses belonging to members of ATU or to the families of the participants. 6. If a person are unable to submit your tax returns for the fact that she was in the ATO zone or area and is it the company, he is exempt, because ATO is a force majeure event. But this fact must be confirmed by the chamber of Commerce, which issues a special certificate. This was reported in the Zhytomyr regional state administrationÏåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
