The Ukrainian parliament has exempted charitable assistance to participants of the counterterrorist operation (ATO), persons displaced from the temporarily occupied territory of Crimea and persons displaced from the ATO zone.
An Interfax-Ukraine correspondent has reported that a total of 251 out of 317 lawmakers registered in the session hall on Tuesday, Sept. 2 support at second the president’s law on amendments to the Tax Code on some taxation issues for charitable assistance.
“This means that if people received charitable assistance in any form, they will not have to pay individuals’ income tax,” the head of the committee for tax and customs policy Vitaliy Khomutynnik said.
The law foresees the exemption of charitable assistance to ATO participants provided in the period of ATO and when it ends until Dec. 31 of the year that follows the year when the ATO ended from paying the said tax.
Charitable aid to combatants, military servicemen (in reserve and citizens liable for call-up), employees of the Armed Force of Ukraine, National Guard, SBU, Foreign Intelligence Service, State Border Service and other services that participate in the ATO.
Charitable aid to families of combatants who were wounded or contused or killed during the ATO is also exempted from paying income tax.
According to amendments made to the bill for second reading, persons who lived in Crimea and had to leave the place of living due to the temporarily occupation of the territory and charitable aid for displaced persons from the ATO zone or participants of mass protest rallies from Nov. 21, 2013 to Feb. 28, 2014 who were wounded or contused are exempted from taxation.
Charitable aid for wounded participants of events occurred on May 2 in Odesa is exempted from taxation.
