The explanation of GNA is given, what income is necessary for including in the annual declaration and whether it is necessary to include the income of realization of production which has been grown up on a site for maintaining a personal country economy in the declaration.
The vice-chairman of GNA in Donetsk region Valentina LEVCHENKO communicated with taxpayers concerning providing annual tax declarations in a course of "the hot line"
Explain me, simple obyvatelyu, what after all the income, poluyochenny for 2006, neobxodimo zadeklamirovat?
Vsootvetstvy with item 8.2 of the Law of Ukraiyona "About a tax on the income of individuals", the payers of a tax receiving the income not from tax agents, in an obyazayotelny order should include summu such income in structure of an all-revenue and provide in a tax insyopektsiya the annual declaration on an imushcheyostvenny condition and the income.
The non-tax agent considered nerezident or the individual – not the subject of an entrepreneurial activity, or not carrying out an independent entrepreneurial activity.
Proceeding from norms of the aforesaid zakona, to the income which is subject to a deklariroyovaniye, belong: the income of operations with investment assets (polozhiyotelny value of the general financial result) according to STORAGE No. 889 items 9.6.6); the income, which source of payments is foreign (STORAGE No. 889 items 9.9.1); the income in the form of cost of unasleyodovanny property in limits, podleyozhashchy to the taxation on the basis of standards of Art. 13 of the Law No. 889; the income, poluyochenny the payer of a tax in the form of poyodarok or under donation contracts from fiyozichesky persons (except presented by one member of a married couple to another).
It is necessary to add that the annual declaration can submit and those platelyyoshchik of a tax who have the right to the tax credit according to Art. of 5 STORAGES No. 889 and wish to return a part of the paid tax. Those who during 2006 actually incurred expenses concern such payers of a tax: on payment of cost of training of the payer and chlenov his families of the first degree of relationship (STORAGE No. 889 items 5.3.3); on payment on own account insurance fees under contracts of long-term life insurance (STORAGE No. 889 items 5.3.5); expenses in the form of donations or blagotvoriyotelny contributions to non-profitable organiyozatsiya (STORAGE No. 889 items 5.3.2); a part summy percent on a mortgage loan which pays off on standards of Art. 10 of the called law.
I have the land lot in the size of 1,5 hectares, allocated to me for maintaining a personal country economy. In grown-up production I trade in the market. Whether it is necessary me to submit a dekyolaratsiya?
Legal, organizational, ekonoyomichesky and social bases of maintaining a personal country economy reguliruyutsya the Law of Ukraine from 15.05.03 No. 742-IV "About a personal country hoyozyaystvo". According to this Law, for a veyodeniye of a personal country economy the land lots by a razyomer no more than 2,0 hectares (for maintaining a sadoyovodstvo – no more than 0,12 hectares, for individuyoalny country construction – not boyoly 0,1 hectares), transferred to the possession physical liyoets or rent are used. The size of such site can be increased at the expense of the ground share allocated in nature. The activity connected with maintaining a personal country economy, not otnositsya to an enterprise deyayotelnost. Thus physical persons owners (users) of such zemelyyony sites – have the right to sell selskokhozyaystvenyony production grown up on them as to the enterprises-proyoizvoditelyam, procuring organiyozatsiya, and ultimate consumers – to individuals.
According to an order of the taxation of the income of individuals, reguliruemomu the Law of Ukraine from 22.05.03 No. 889-IV "About a tax on the income of individuals", as a part of the total monthly or annual taxable income of the payer of a tax don’t join doxody from sale of the agricultural production which has been grown up (proizvedenyony): on the land lots, predosyotavlenny for maintaining a personal krestyyoyansky economy if the size wasn’t increased as a result of received in nature (by districts) a ground share (share); on the land lots, predosyotavlenny for construction and an obsluyozhivaniye of a house, economic buildings and constructions (personal plots); on the land lots, preyodostavlenny for conducting gardening and an individual country stroitelyyostvo.
(On newspaper materials To Fermerska a hospodariate).