About means for training of workers, subjects and not liable to tax.
MEANS FOR TRAINING of the WORKERS, PAID to ESTABLISHMENT WHICH RENDERS EDUCATIONAL SERVICES, BUT isn’t EDUCATIONAL INSTITUTION, JOIN IN the TAXABLE INCOME AS the ADDITIONAL BENEFITS of WORKERS
GNAU letter About letter consideration from 30.01.2006 of No. 733/6/17-0716.
1. A condition of payment of training of employees without the taxation.
In structure of the taxable income doesn’t join and the sum paid by a rabotodayotel in interests of institutions of education on account of compensation of cost of preparation or a pereyopodgotovka of the hired person on a profile of activity or production requirements of a rayobotodatel isn’t subject to display in the tax declaration.
Such sum shouldn’t exceed the size of a meyosyachny subsistence minimum for the trudospoyosobny face established for January 1 (483 UAH.), increased on 1,4 and approximated to bliyozhayshy 10 hryvnias.
2. Payment of training which is subject to a nalogoobyolozheniye.
If means to English are paid for training of workers to establishment which renders educational services, but isn’t educational institution, such means are considered as the additional benefits of workers.
The sum of such means join in the general obyolagayemy a tax the income and are subject to a nalogoobloyozheniye on a rate of 13 %.