About priority of laws concerning application in 2005 of a subsistence minimum in an able-bodied face.
GNAU letter from 03
GNAU letter from 03.11.05 of No. 22032/7/17-3117
The public tax administration of Ukraine considered <…> letter <…> relatively razmera the income of individuals which gives the right to a tax social concession in 2005, and reports.
The laws of Ukraine adopted by the Verkhovna Rada of Ukyoraina, from 19.10.04 of No. 2089 About the statement of a proyozhitochny minimum for 2005, from 23.12.04 of No. 2285 About the Government budget of Ukraine for 2005 and from 25.03.05 of No. 2505 About entering of izmeyoneniye into the Law of Ukraine About the Government budget of Ukraine for 2005 and some other zakonodayotelny acts of Ukraine are established various razyomer of a subsistence minimum for 2005 (Zayokon No. 2089 Art. 1 and Art. 63 of the Law No. 2505 establish a subsistence minimum for the able-bodied person at a rate of 453 UAH. in a month, and Law No. 2285 Art. 61 – at a rate of 409 UAH. in a month).
The cabinet council of Ukraine solved a question of a prioriyotetnost of the specified laws, having supported the offer of the Ministry of Finance of Ukraine concerning a priyomeneniye in 2005 for performance of standards of the Law of Ukraine About a tax on the income of individuals a proyozhitochny minimum in an able-bodied face in a razyomer of 453 UAH. in a month.
Considering given, in 2005 at application of standards of the Law, including at income calculation, kotoyory gives the right to a tax social concession, it is necessary to apply the size living minimuma in the able-bodied face, established by Zayokon Ukrainy from 19.10.04 of No. 2089 About an utverzhdeyoniya of a subsistence minimum for 2005 and which is equal 453 UAH. in a month.
Thus, tax agents current nalogoyovy year should modify on each tax period (month) calculations of deduction of a tax on the income of individuals to those categories of the workers which monthly salary nayochiny since January 1, 2005 didn’t exceed 630 UAH. (453 UAH. x 1,4). Unduly withheld sums naloga from the income of workers should be considered on account of payment of this tax by them in the next naloyogovy periods (months). Consequences of korrektiyorovka should be reflected in tax calculation f. No. 1DF on the basis of the income 1 and on sootvetstvuyushhemu to a privilege sign.
Page. Doctor, vice-chairman
This letter continues a subject about the size of a subsistence minimum for application of a tax social concession. Let’s remind that this subject was lifted in the letter of taxing authority from 21.10.05 of No. 21156/7/17-3117 (Balance – the Budget, 2005, No. 21).
In the letter of GNAU published above it is specified what to modify calculations for the personal income tax from January 1, 2005 it is necessary in the current year, instead of upon termination of a year. Thus the personal income tax sums, izlishne the years withheld since the beginning, will be considered on account of further deduction on given nalogu.
The modified data need to be reflected in calculation f. No. 1DF. In spite of the fact that as No. 451* specifically for a discussed situation of a rule of correction of calculation aren’t provided, we consider that after all it is possible to use standards of item 4 of the mentioned Order by which adjustment rascheta in case of identification of mistakes is regulated. It means need to present the specified calculation f. No. 1DF during the periods where the sum of the retained tax is subject to adjustment. And it would be not out of place to know opinion of taxing authority.
Julia LITOVCHENKO, accountant-expert of Balans-Klub firm