GNAU letter from 09.06.06 of No. 3285/4/17-0116 concerning application of the Law of Ukraine from 29.05.03 of No. 889 About a tax on the income of individuals.
CONCERNING the INHERITANCE TAXATION
GNAU letter from 09.06.06 of No. 3285/4/17-0116
The public tax administration of Ukraine considered <…> letter <…> concerning application of the Law of Ukraine from 22.05.03 of No. 889-IV (Further – the Law) also reports about a tax on the income of individuals.
Concerning the first question
For the Law in subitem 1.20.4 of item 1.20 of Art. 1 under termiyony members of the family of the individual the list of relatives of such individual which his wife or the husband, children both the fiziyochesky person, and his wife or the husband (including adopted), parents, the grandma or the grandfather both the fizichesyoky person, and his wife or the husband, brothers or sestry both the individual, and his wife or the husband, grandsons as the individual, and his wife or the husband, other dependents of such individual or his trustees recognized as those on the law treat is defined.
His parents and parents of his husband or the wife, his husband or the wife, children both such fiziyochesky person, and his husband or the wife, including children adopted by them are considered as members of the family of the individual of the first degree of relationship. Other members of the family of the fiziyochesky person are considered having the second degree of relationship. Cousins and cousins as individual, and his wife or the husband and other relatives by origin, not ukazanyony in subitem 1.20.4 of item 1.20 of Art. 1 of the Law, don’t treat members of the family of the first or second degree of relationship.
Concerning the second question
The taxation of the income inherited by a nalogoplayotelshchik as a result of acceptance by him of means, property, the property or neimushcheyostvenny rights, is regulated by Law Art. 13, kotoyory came into force since January 1, 2005.
The rate of the taxation is established in a zavisiyomost from object of inheritance and degree of relationship of the successor with a nasledodatel.
According to the subparagraph d point 13.1 of article 13 of the Law the taxation object defined sredyostvo, namely: available funds or means which are stored on accounts of a nasledodatel, otkryyoty in banks and non-bank financial uchrezhdeyoniya, including depositary (savings), mortgage certificates, certificates of fund of operayotsiya with real estate.
At inheritance of means which are stored on schetax a nasledodatel, opened in banks and nebankovsyoky monetary institutions the successor, in a chastyonost which is the spouse of a nasledodatel, applies a zero rate of a tax to object of a nayosledstvo. For the member of the family of a nasledodatel of the first degree of relationship who isn’t one of spouses, from the income of individuals on a rate defined by point 7.2 of article 7 of the Law at a rate of 5 %, the sums of means are subject to taxation, koyotory don’t exceed the hundredfold size of the minimalyyony salary established by the law on the beginning of year in which such inheritance is inherited (in 2006 – 35 000 UAH.) (subitem 13.2.1 item 13.2 of Art. 13 of the Law). The excess sum over the established size is subject to the taxation on a rate naloga, article 7 of the Law defined by point 7.1 (13 % till January 1, 2007). Also on a rate of 13 % oblagaetsya a tax the specified object of inheritance at a poluyocheniye the successor who isn’t the member of the family of a nasledodatel of the first degree of relationship.
As it was specified above, his parents and parents of his husband or the wife, his husband or the wife, children both such individual, and his husband or the wife, including children adopted by them are considered as members of the family of the individual of the first degree of relationship. Other members of the family of the individual are considered having the second degree of relationship.
Proceeding from provisions of the Law, the taxpayer, the poyoluchivshy income during fiscal tax 2005 in the form of specified above inheritance, was obliged to include its cost (sum) of structure of the total godoyovy taxable income and to present till April 1, 2006 the annual tax declaration about a property condition and the income in taxing authority in a place of the tax address (a place of a poyostoyanny or primary residence of a nalogoyoplatelshchik) and to pay the corresponding sum naloga from cost (sum) of objects of such inheritance.
At the same time to taxing authorities the law not preyodostavleno the right to release nalogoplatelshhikov from payment of any types of tax, including a tax on the income of individuals, poluchenyony in the form of inheritance. At the same time the nalogoplatelyyoshchik has the right to demand payment by installments or a delay of his tax obligations, and body, upolnomochenyony to make the decision on such payments by installments, otyosrochka, is obliged to satisfy such requirement in case the bases provided by a nalogoyoplatelshchik as justification of such rasyosrochka, a delay, are identical to the osnoyovaniye provided by other nalogoplatelyyoshchik, rather tax obligations koyotory the relevant decisions (by subitem 14.4.4 of item 14.4 of Art. 14 of the Law of Ukraine from 21.12.2000 of No. 2181-III Were made on an order of repayment of obligations of nayologoplatelshchik before budgets and gosudaryostvenny specialized funds).
Besides, according to Art. 1 of the Law of Ukraine from 25.06.91 of No. 1251 – About system a nalogooblozheyoniya to local councils the right ustanavlivat side benefits concerning the taxation within the sums arriving in their budgets is provided to XII.
(On Balans-Agro newspaper materials).