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Abstract. The article analyses the need to amend the Tax Code of Ukraine to determine the total monthly (annual) taxable income of a taxpayer without including the amount of charitable assistance provided by benefactors in favour of combatants who went missing or in favour of family members of such combatants.
Key words: tax exemption, charitable assistance, military personnel, martial law.
03/2024
Abstract. The information note sets out the results of the analysis of the tax exemption for charitable assistance paid during the legal regime of martial law or a state of emergency in favour of servicemen who do not have the status of combatants.
Key words: tax exemption, charitable assistance, military personnel, martial law, state of emergency.
03/2024
Abstract. The information reference analyses the provisions of the Tax Code of Ukraine regarding the procedure and conditions for exemption from environmental tax, land payment, and tax on immovable property other than a land plot in the territories for which the date of termination of the possibility of hostilities has not been determined. It was determined that the right not to charge or pay environmental tax applies to all territories included in the List of territories where active hostilities are (were) conducted or temporarily occupied by the russian federation (order of the Ministry of Reintegration of 22 December 2022 No. 309). As regards land payments (land tax and rent for state and municipally owned land plots) and tax on real estate other than land plots, taxes are not accrued and paid for objects located in the territories of active hostilities or in the territories of Ukraine temporarily occupied by the russian federation.
Key words: environmental tax, a land payment, tax on immovable property other than a land plot, territories of active hostilities, territories of Ukraine temporarily occupied by the russian federation, territories of possible hostilities.
12/2023
Abstract. The information reference provided an overview of the statistical indicators of wages, production volumes, industrial production indices, volume of products sold, foreign trade of Ukraine in the light industry, as well as tools for promoting Ukrainian exporters in foreign markets. The conclusions of the reference may be useful in the context of taking the necessary measures to prevent a decline in industry production, to determine the directions and prospects for the development of the industry and its investment attractiveness.
Key words: light industry, production volume, industrial production index, textile production, clothing production, commodity structure of foreign trade.
10/2023
Abstract. The proposals to transfer 50 % of the personal income tax on salary income of the military personnel of the Armed Forces of Ukraine and other military formations to the local budgets at the place of their permanent deployment were analyzed.
Key words: personal income tax (PIT), local budget revenues, military personnel, military unit, permanent location.
10/2023
Abstract. The experience of Kazakhstan, Estonia, Lithuania, Belarus, and Moldova in determining the legal regime of property of nationwide public associations (organizations) of the former USSR was provided in the informational reference.
Key words: immovable property, expropriation, trade unions.
01/2023