GNAU explanations on the tax matters free (or at a discount) the permits provided to the taxpayer – to a labor union member.
GNAU letter About letter consideration
from 24.05.2006 of No. 5795/6/17-0716
Permits on rest can be provided to the member of a trade union free (at a discount), improvement or treatment in the territory of Ukraine directly for it and separately for his children be elderly till 18 years. Cost of such permits doesn’t join in structure of the taxable income of a labor union member.
If a trade union permits to payers of a tax (including to one of spouses) which aren’t members of this trade union stand out free (at a discount), the overall cost of such permits (the discount sum) will be subject to the taxation.