In article terms of payment of the personal income tax are considered at salary payment by agricultural products.
The agricultural enterprise in established periods partially gives out a salary money, and partially – agricultural products. In what term it is necessary to pay the personal income tax from a part of the earnings paid by money, and from the part which has been given out by agricultural products?
Salary payment in a natural form is provided by the collective agreement as an exception. Besides its size can’t exceed 30 % from total amount of the salary added in a month (Law Art. 23 from 24.03.95 of No. 108/95-BP About compensation). However this restriction doesn’t concern cases when production stands out on account of the added salary on a zayavleyoniya of the worker.
Agricultural products delivery on account of a salary is made out by the consignment note which has been written out addressed to a rabotyonik. The date of receipt of agricultural products specified in such consignment note, is considered date of payment of a zarayobotny payment. If the salary is paid in a nedeyonezhny form, the personal income tax is paid (perechislyaetÂsya) in the budget during the bank day following behind day of such payment (Law No. 889 subitem 8.1.4).
Village ULANOVA, main state inspector of taxes of department of administration of taxes on the income of individuals of Department of the taxation of individuals of GNA of Ukraine.