Is that considered income money on the card account, received as a salary? Responds Markov, lawyer of the company "Tarasov & Partners Salary is subject to taxation on personal income in accordance with the provisions of Secs. 164.2.1 of the Tax Code of Ukraine (hereinafter - NC). According to Secs. 168.1.1 Tax, a tax agent (ie your employer), which charges (pays, provides a) taxable income (ie your salary), is obliged to withhold tax on the amount of such income at the expense of using a tax rate defined in Art. 167 NC. If taxable income is paid in cash from the till of a tax agent, tax lists during the banking day following the date of payment (§ § 168.1.4 NKU). Person responsible for calculating, withholding and payment (transfer) to the budget of the tax on individuals in the form of wages, the employer is paying you to these sources (§ 171.1 NC). With regard to the declaration, in accordance with Section 179.2 of Art. 179 NC, the duty of the taxpayer to file a tax return is completed, if he received income only: • from tax agents, except as expressly provided by this section (Section IV Tax); • sales from operations (barter) of property, donation , with notarization of contracts on which the bull paid tax in accordance with this section (Section IV NC); Additionally, I note that according to the Final Provisions of the Tax Code, the rules pp. 164.2.8 Section 164.2 Art. 164 parts included in the total monthly (annual) taxable income in the form of interest on current or deposit bank account, as well as the norms of the second paragraph - the fourth paragraph of Article 167.2. 167 of a taxation of interest, shall enter into force on 1 January 2015.
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