Over UAH 108 million of the military fee has been paid in Transcarpathia

Between January and October 2015, taxpayers of Transcarpathian region transferred for the reform of the Armed Forces of Ukraine UAH 108 million 393 thousand. In particular, in October this year, UAH 13 million 43 thousand was transferred, while in October last year – UAH 8 million 699 thousand.

Payers of the military fee are resident individuals receiving income both in Ukraine and abroad, non-resident individuals receiving income in Ukraine, and tax agents.

The object of taxation of a resident is total monthly (yearly) taxable income; income originating in Ukraine; foreign income – income (profit) derived from sources outside Ukraine. The object of taxation of a non-resident is total monthly (yearly) taxable income from sources in Ukraine; income originating in Ukraine.

Recall that the military fee was introduced on August 3, 2014. Its rate is 1.5% of the tax object. The military fee is levied on the amount of income that is taxable under Article 163 of the Tax Code of Ukraine, accrued (paid, provided) in favor of the taxpayer during the tax reporting period without any deductions.