Today Ukraine needs a strong army, more than ever, but want of funds in the state budget has put into question the financial and logistic support of the Armed Forces. To support the soldiers, in August the bill «On Introducing Amendments to the Tax Code of Ukraine (about thr tax collection to ensure the national defence capability)» № 4418a was submitted to Verkhovna Rada. This paper proposes a monthly tax to ensure the national defence capability from gross revenue of enterprises. Tax payers are:
- legal bodies, business entities (except unprofitable);
- People keeping books of operating results under contract of joint activity with no separate legal identity;
- Property trustees;
- Investors (operators) keeping the separate tax registration.
The tax assessment base is consider to define the taxpayer comings received in monetary, financial or non-financial form.
The tax rate is set in the amount of 0.25% at the tax assessment base of 50 mln hryvnias, and 0.5% at tax assessment base more than 50 mln hryvnias per month.
PigUa.info