In Lutsk the tax social privilege – when and who has the right
luck LIGHTS of the Main Directorate of DFS in Volyn oblast reminds that tax social privilege provides the right to reduce the accrued total monthly taxable income, obtained in the form of wages. To receive the social tax benefit to the payer of the tax to incomes of physical persons must submit to the employer an appropriate statement about the use of such incentives. Along with the application should submit the documents confirming the right to tax social benefits. List of documents and the procedure for their submission approved by the resolution of the Cabinet of Ministers of Ukraine of 29.12.2010 ¹1227. The application of the tax social benefits the taxpayer chooses independently. Recall that the tax social benefit for any taxpayer, is granted in the amount which is equal to 50% of the subsistence minimum for able-bodied person (per month) prescribed by law at 1 January of the tax year. In 2017, the size of such an NSL is 800 hryvnia. At the same time wages of the payer of tax shall not exceed the maximum amount of income which entitles you to a NSL (2017 – 2240 UAH). The exemption applies to wages of the taxpayer in only one place of its accrual from the date of receipt by the employer of allegations of its use. The list of tax social privileges specified in article 169 of the Tax code of Ukraine. If the taxpayer is entitled to application of NSL on other grounds than those which have been specified in its Declaration, the taxpayer must submit a new application with the relevant supporting documents. A statement on the application of this benefit is submitted in any form. If the application and supporting documents submitted with the beginning of the month, benefits apply to the entire amount of wages accrued to the taxpayer in that month. If the tax payer has the right to tax social benefits on two or more grounds, and are applied to the base, which provides for its greatest size. The Department of the Lutsk LIGHTS This was reported in Lutsk city CouncilÏåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
