In this article the order of granting a tax social concession is considered: to whom, when and how many. What it is necessary to provide documents for receiving a tax social concession. The tax social concession is applied to the worker since a month of filing of application.
In the real consultation we will consider an order of granting a tax social concession (further – NSL) to individuals which is regulated by Law No. 889 Art. 6.
• NSL is applied only:
– to the income in the form of a salary and to priravnenyony payments to it;
– in one place of charge (payment) of a salary.
• NSL isn’t applied to the income which is not a salary (for example, to the income of members of farms).
The persons having the right to NSL
The right to application of NSL any nalogoplayotelshchik, at which has the size of a salary not prevyshaet the sums, the equal sum of the monthly prozhitochyony minimum operating for January 1 of fiscal year, increased on 1,4 and approximated to blizhayyoshy 10 hryvnias.
So, since January 1, 2006 the subsistence minimum at a rate of 483 UAH is applied. (Law No. 3235 Art. 65). Therefore in 2006 the limiting size of the salary, allowing to apply NSL, is equal 680 UAH. (483 UAH. x 1,4).
Thus if the taxpayer receives the income in the form of a salary for holiday time, for definition of the limiting sum of the income giving pravo on receiving NSL, such income (their part) otnosyatsya by the corresponding tax periods of their charge.
It is necessary to take into consideration the following:
• NSL starts to be applied since a month in which the worker submitted the application for its application. Thus the privilege isn’t applied to a salary, nachislenyony before obtaining such statement;
• application of NSL stops since a month in which the worker stopped labor relations with such employer, that is left (irrespective of the reason). Even if the worker leaves in posyoledny calendar day of month which is its last working day, and this date is specified in its service record, to the added salary for this month NSL isn’t applied, irrespective of number of the fulfilled days (that is in spite of the fact that it fulfilled full month).
NSL size
The NSL general size is equal 50 % of one minimalyyony salary (from calculation in a month), ustayonovlenny the legislation for January 1 of fiscal year.
There are also increased NSL sizes:
• 150 % of the general NSL;
• 200 % of the general NSL.
The minimum wage since January 1, 2006 is established at a rate of 350 UAH. (Law No. 3235 Art. 82).
Thus, for 2006 the sizes
NSL make:
• the usual – 175 UAH.;
• raised (150 % of usual NSL) – 262 UAH. 50 kopeks;
• raised (200 % of usual NSL) – 350 UAH.
The list of categories of the citizens having the right to poyovyshenny NSL, is defined by subitem 6.1.2, 6.1.3 Laws No. 889 and is for descriptive reasons presented in the table (Dayoly in the text).
NSL is provided only on one basis providing its greatest size. This restriction doesn’t extend on cases, opredeyolenny the paragraph the second subitem 6.5.1 of the Law No. 889.
Therefore, the limiting size of the income which gives the right to NSL to one of parents, in cases and the sizes provided by subitem "and" – "in" subitem 6.1.2 (that is a privilege for children be elderly till 18 years), is defined by a way of multiplication limiting razmera the income to which NSL is applied, on a koyolichestvo of children (during 2006 – 680 UAH. x number of children).
Cases of non-use of NSL
As it is defined by subitem 6.3.3 of the Law No. 889, NSL not primenyaetsya to a salary of the worker if he thus at the same time receives, in particular, such doxody, as:
• grants, cash or property (ware) security which are paid from the budget (recipients of such income are pupils, students, graduate students, interns, graduateds in a military academy or the military personnel of involuntary service);
• and also, salary of civil officers;
• income of enterprise and other nezaviyosimy professional activity.
Documents for granting NSL
For granting NSL the worker should submit to the employer the application for independent election of a place of application of such privilege in a form, utverzhyodenny the Order No. 461.
As an exception without NSL filing of application primenyaetsya only on a primary place of employment (opredelenyony in the service record) on the date of entry into force of the Law No. 889.
Thus:
• if the worker consisted in labor relations with the employer as of January 1, 2004 and had the right only to usual NSL, such privilege is applied without filing of application;
• if the worker had the right to raised NSL, without giving corresponding a zayavleyoniya such privilege to a salary of this rayobotnik isn’t applied. Thus together with a zayavyoleniye it should present documents, podyotverzhdayushchy its right to raised NSL.
The order of submission of documents and their structure at application NSL approved by the Resolution No. 2035, is given in the table.
List of documents:
1. The law No. 889 – the Law of Ukraine from 22.05.03. About a tax on the income of individuals.
2. The law No. 3235 – the Law of Ukraine from 20.12.05. About the Government budget of Ukraine for 2006.
3. The order No. 461 – the order GNA of Ukraine from 30.09.03. About the statement of forms of statements and notices concerning receiving (application) of a tax social concession, and also an order of informing of taxpayers.
4. The resolution No. 2035 – the resolution KMU from 26.12.03. About the statement of an order of representation dokumentov and their structure at application of a tax social concession.
(On Balans-Agro newspaper materials)