GNAU letter from 09.06.06 of No. 11041/7/17-0117 is published: 1) concerning the taxation of the sums on the depreciated monetary savings of citizens by debt repayment for housing-and-municipal services of other citizen; 2) concerning the right of inclusion in structure of the tax credit of expenses on the training, suffered by parents for children students.
GNAU letter from 09.06.06 of No. 11041/7/17-0117
The public tax administration of Ukraine considered GNA letter in the Zaporozhye area <…> concerning application of norms of a tax zakonoyodatelstvo also reports.
1. Concerning the taxation of the sums on obesyotsenenny monetary savings of citizens puyoty debt repayments for housing kommunalnye services of other citizen in a sootvetyostviye with the resolution KMU from 29.07.05 of No. 664 About measures for implementation in 2005 of calculations for repayment of obligations of the state on obesyotsenenny monetary savings of citizens in establishments of Savings bank of the former USSR by debt repayment for zhilishchyono-utilities (further – Postanovleyoniye No. 664).
In 2005 the procedure of calculations for a poyogasheniye of obligations of the state on the depreciated monetary savings of citizens by repayment of their debt for housing-and-municipal services was regulated by the specified Resolution No. 664.
By part 2 of the Resolution No. 664 it is provided that in case the citizen who is in arrears, has no indexed savings or their rest on the compensatory account doesn’t suffice for complete repayment of debt for housing-and-municipal services, the sum of debt can be transferred in established by the legislation to a poyoryadka to other citizen having proindekyosirovanny depreciated savings on the kompensayotsionny account, on the basis of its written zayavyoleniye which moves to the enterprise – to the predostavitel of housing-and-municipal services issuing the reference on debt.
Thus it is necessary to notice that any person, opredeyolenny the specified resolution, pays off the debts at the expense of one source – the depreciated deyonezhny savings in establishments of Savings bank of the former USSR (the, relatives or znayokomy).
According to subparagraph 4.3.23 of point 4.3 of Art. 4 of the Law of Ukraine from 22.05.03 of No. 889-IV About a tax on the income of individuals the sums of payments to citizens of Ukraine (their successors) monetary savings and the monetary contributions enclosed till 02.01.92 in Sberbank branches of the USSR which repayment not proizoshlo, don’t join in structure of the total monthly or annual taxable income of a nalogoplatelyyoshchik. Paid (given out), including on the basis of the Resolution No. 664, the depreciated monetary sbeyorezheniye of citizens where they further napravlyalis, aren’t the taxation object and respectively aren’t subject to the taxation.
Thus, at repayment of obligations of a gosudaryostvo on the depreciated monetary savings grazhdan in establishments of Savings bank of the former USSR by repayment of debt of citizens for housing-and-municipal services, including by transfer of a duty to other citizen, a nalogoobloyozheniye of such sums it should not be carried out.
In addition we note that the poyozitsiya given above is stated in the letter of the Ministry of Finance of Ukraine from 18.11.05 of No. 31 – 20030 – 3-8/8225O.
In this regard the letter of GNA of Ukraine from 17.10.05 of No. 12223/5/17-2116 and other letters (tax explanations) on the matter, not sootvetstvuyuyoshchy to provisions of this letter, are considered otozvannymi as Ukyoraina’s Public tax administration.
2. Concerning the right of inclusion in structure of the naloyogovy credit of expenses on training, ponesenyony parents for children students who for fiscal year received a salary.
According to item 1.16 of the Law of Ukraine from 22.05.03 of No. 889 About a tax on the income of individuals (further – Zayokon) the tax credit – is the sum (cost) rasxodov, suffered by the resident taxpayer in connection with acquisition of the goods (works, services) at residents – physical or legal entities for fiscal year, for which sum razreshaetsya reduction of the sum of its total annual nayologooblagayemy income received by results of such fiscal year, including in connection with a kompenyosatsiya of cost of average professional or highest form of education such nalogoplatelshhika, other member of his family of the first degree of relationship (the husband, the wife, children). Thus the Law established restrictions otnosiyotelno not excess of the sums of the tax credit added by a nalogoplayotelshchik over the sum of the total taxable income of the taxpayer received throughout a year as a zarayobotny payment. According to concept definition a zayorabotny payment, given in item 1.1 and 1.3 of Art. 1 of the Law, the salary – is the income, and also other pooshchyoritelny and compensatory payments and a voznagrazhyodeniye which are paid (are provided) to the taxpayer in connection with the relations of trudoyovy hiring according to the law. The relations of labor hiring are regulated by the labor law, in particular the Labor code of Ukraine. At an execution of an employment agreement with the worker the raboyotodatel issues the order on transfer it for work (to the enterprise state), on the basis of which delaetsya a mark in the service record of such worker about prieme it for work to the corresponding position.
Thus, if the student in reporting year obuchalsya also worked and received a salary (in understanding of this Law), and also in taxing authority in reporting year on it information on f arrived. No. 1DF (a sign of the income 1), it by results of such year is the payer of a tax with doxodov individuals and the right to the request for the naloyogovy credit, under condition of observance of all requirements of item 5.3 of Art. 5 of the Law by it, it has, instead of members of his family of the first degree of relationship.
If the student for fiscal year poluchal the income of implementation of contracts of civil-law character (the single contract, dogovoyora-podryada, etc.) which aren’t employment contracts, members of his family of the first degree of a rodyostvo also, at observance of all standards of item 5.3 of Art. 5 of the Law, have the right to the tax credit otnositelyyono of the sums paid for training of such student.
(On Balans weekly materials).