The full text of the letter of GNAU explaining an order of application of a new rate with the same name (15 %) is provided in article of a tax on the income of individuals.
GNAU letter from 07.11.06 of No. 12619/6/17-0716, No. 20669/7/17-0717
According to item 7.1 of Art. 7 of the Law of Ukraine from 22.05.03 of No. 889 About a tax on the income of individuals (further – the Law) the rate of a tax makes 15 percent from the taxation object, except cases, opredeyolenny in item 7.2-7.3 of this article.
At the same time to item 22.3 of Art. 22 of Final polozheyoniya of the Law it is established that since January 1, 2004 and till December 31, 2006 a rate the nalogooblozheyoniya defined by point 7.1 of article 7 of this Zakoyon, is established at level of 13 percent from obekta the taxation.
According to subitem 3.1.1 of item 3.1 of Art. 3 of the Law the taxation object of the resident is the total mesyachyony taxable income.
According to subitem 4.2.1 of item 4.2 of Art. 4 of the Law the structure of the total monthly taxable income joins the income in the form of a salary, other payments and the compensations, added (paid) to a naloyogoplatelshchik according to conditions of the labor or civil-law contract.
According to item 1.2 of Art. 1 of the Law the income – is the sum of any means, cost of material and nemateyorialny property, other assets having a stoyoimost, including securities or derivativov, received by the taxpayer in a property or added in its advantage, during the sootvetyostvuyushchy reporting tax period from different sources both in the territory of Ukraine, and beyond its limits.
Taking into account given to the taxation objects which have arisen in 2007, that is the income added since January 1, 2007, the rate of 15 % is applied, despite the fact that, for what period of action of the Law (2004-2006) they are charged.
The exception is made by the income which order of a nalogoobyolozheniye is accurately established to Art. 22 item 22.6 Zakyolyuchitelnykh of provisions of the Law.
At the same time, if by results of checks, proveyodenny taxing authorities for the tax periods of 2004-2006, will be donachisleny certain sums of a tax on the income of individuals from the taxation objects which arose till 2007 (nachisleny during 2004-2006), to such donayochislenny sums of a tax on the income of individuals it is necessary to apply a rate of a tax on the income of fizichesyoky persons which was established to Art. 22 item 22.3 Zakyolyuchitelnykh of provisions of the Law for this period, that is 13 %.
Page. Doctor, vice-chairman.