Transcarpathians have paid to the state treasury almost 84 million of military tax
The Main Office of the SFS in Transcarpathian region informed that during the eight months of 2015 taxpayers of the region have transferred UAH 83 million 906 thousand for the reform of the Ukrainian Army.
The military tax was introduced on August 3, 2014. The tax rate is 1.5 per cent of the object of taxation. It is paid by individuals - residents and non-residents - who receive income in Ukraine. Incomes defined by Art. 163 of the TCU are subject to military tax.
Experts of the fiscal service in the region remind that in accordance with changes to the Tax Code of Ukraine, the following types of income, that are not subject to personal income tax, also subject to military tax: interest accrued on securities issued by the Ministry of Finance and debt obligations of the National Bank of Ukraine; dividends accrued in favor of the taxpayer in the form of shares issued by legal entities - residents; income received by a taxpayer for soldsecondary raw materials, waste, scrap metal, including used batteries and scrap of electric accumulators containing lead and scrap of precious metals sold to the National Bank of Ukraine; Investment income from transactions with debt obligations of the National Bank of Ukraine and Ukraine treasury obligations issued by the Ministry of Finance, including that from the foreign currency exchange rate changes.