Transcarpathian residents have paid more than UAH 120 million of military fee to reform the army
UAH 121 million 208 thousand of the said fee has been paid since the beginning of 2015 by taxpayers that are registered with tax inspectorates in the region. In particular, in November this year, UAH 12 million 814 thousand was transferred. This amount exceeds the amount of military fee received in November last year by nearly 4 million hryvnia.
According to the amendments to the Tax Code, the collection of military fee is extended to the entry into force of the decision of the Verkhovna Rada of Ukraine on the completion of the reform of the Armed Forces of Ukraine. At the same time, the tax base of the military fee was expanded. From now on, all income subject to Article 163 of the Tax Code of Ukraine shall be taxable. In particular, such income shall include both wages and payments equal to it and rent, purchase and sale of movable and immovable property, dividends, heritage, investment income and other income.
It is worth mentioning that the military fee was introduced on August 3, 2014 - the communication department of the Main Office of the SFS in Transcarpathian region informs.
The rate of this tax is 1.5% of the tax object. It is paid by individuals - residents and non-residents - who receive income in Ukraine. The persons responsible for collection (acctual) and payment (transfer) of the military fee to the budget are employers that pay income in the form of salary for a taxpayer and tax agents - for taxation of other income from sources in Ukraine.