Net income of a private entrepreneur is subject to military tax

18 September 2015 11:43  96106296 0107345
Net income of a private entrepreneur is subject to military tax

Uzhgorod tax authorities remind that payers of military tax are persons referred to in Article 162 of the Tax Code of Ukraine:

natural person - resident who receives income as originating in Ukraine, as well as foreign income;

natural person - non-resident who receives income as originating in Ukraine;

tax agent.

The tax rate is 1.5 percent of the tax object as specified by sub-paragraph 1.2 of paragraph 161 of subsection 10 of the Code (sub-paragraph 1.3 of paragraph 161 of subsection 10 of the Code).

 

The first tax reporting period for accrual of military tax on income of individuals - entrepreneurs is 2015.

The term of payment of military tax for individuals - entrepreneurs is by February 19, 2016.

                                                                                                                                                                                                                                                               STI inUzhgorod

Post comment

Users posting offensive comments as to other participants of discussion will be banned by moderator without prior warning or explanation. The information related to these users may be provided to law enforcement authorities upon relevant request.Links and advertising messages are prohibited in the comments!

No comments
]]>