The Cabinet of Ministers has cancelled the tax to incomes of physical persons of charitable aid.
This is stated in the decree of the Cabinet of Ministers No. 112 of 24 February 2016.
The decision removes restrictions on the amount (cost) charity care for combatants during the time of ATO and members of their families.
In particular, according to «Economic truth», not included in the taxable income of these tax payers of the tax to incomes of physical persons the cost of charity care in the form of special personal protective equipment (helmets, flak jackets, manufactured in accordance with military standards); technical surveillance; personal care products; food; items clothing supplies.
Earlier, the amount of such aid to combatants and members of their families and persons residing in the territory of the ATO, the participants of mass shares of the civil protest in Ukraine from 21 November 2013 to 28 February 2014 and 2 may 2014 in Odessa and physical persons — immigrants from the Crimea was not to exceed the amount of the monthly minimum subsistence level multiplied by 1.4.
We will remind, recently the President of Ukraine signed the law «On amendments to article 15 of the law of Ukraine «On status of war veterans, guarantees of their social protection» to strengthen social protection of families of heroes of ATO and of the Revolution of Dignity. This law is aimed at social support of family members of persons who were killed or died as a result of wound, contusion or injury received during participation in the antiterrorist operation, ensure its implementation, including volunteers, while participating in the Revolution of Dignity.
The act grants the right to the relevant categories of persons for special benefits, including free prescriptions, medicines, immunobiological preparations and medical products under recipes of doctors with 50-a percentage discount on payment for use of housing (rent) within the limits prescribed by law, regardless of the total family income.
The government abolished the tax on income of individuals with charitable assistance 01.03.2016