The target charitable help on operation

Article explains possibility and an order of rendering by the enterprise of the target charitable help on operation of the worker.

The enterprise intends to provide the target charitable help on operation of the worker. Whether such help of the personal income tax will be assessed in case operation is carried out in commercial medical institution?

The target charitable help, predostavlyaeyomy in any sum residents – legal or individuals to a zdravookhrayoneniye institution for compensation of cost of paid services in treatment of the taxpayer or the member of his family of the first degree of relationship, isn’t subject to inclusion in its taxable income (subitem 9.7.4 of the Law of Ukraine from 22.05.03 of No. 889-IV About a tax with doxo­dov individuals). No value form of ownership of an institution of health care in which funds if it sozdayono and works according to the legislation of Ukraine are allocated (i.e. it is respectively accredited, has neobkhodiyomy licenses and qualified personnel) thus has.

However the specified norm has certain ograyonicheniye. So, the charitable help is considered as a part of the taxable income of the taxpayer if it is provided: for kosmetichesko­go treatment or cosmetic surgery; treatment and prosthetics of teeth with use of drayogotsenny metals, a galvanoplasty and porcelain; other operations and the medical services listed in subitem "and" subitem 9.7.4 which are assessed with the personal income tax in accordance with general practice.

So, considering the foregoing, the target blagoyotvoritelny help provided rabotni­ku for operation, isn’t subject to personal income tax taxation under following conditions:

• the enterprise providing the help, is the resident;

• means are listed to directly meditsinyosky establishment;

• operation isn’t included into the list provided by subitem "and" subitem 9.7.4, as an exception of the general norm.

N FILIPPOVSKIX, deputy chief of department of administration of a tax on the income of individuals of Department of the taxation of individuals of GNAU.

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