A government draft law on amendments to the Tax Code and other legislation to raise taxes by UAH 140 billion has appeared, which provides for an increase in the military tax rate, MP Yaroslav Zheleznyak, a member of the Tax Committee, said on Thursday, UNN reports.
Details
"...a bill to raise taxes from the government in the amount of UAH 140 billion. Now the government has to consider it," Zheleznyak wrote on Telegram.
The MP listed the main innovations:
- Increase of the military duty rate to the income defined in Article 163 of the Code to 5%;
- establishing the obligation of legal entities to pay the military fee in the amount of 1% of income from any activity for income tax payers of enterprises and single tax payers of groups 3 and 4;
- establishing the obligation to pay a military fee of 5% at the rate of two minimum wages per month by individuals - entrepreneurs of the first, second and fourth groups of single tax payers;
- establishing the obligation to pay the military fee in the amount of 1% of the income of individual entrepreneurs by single tax payers of the third group;
- Establishment of the obligation to pay a military fee in the amount of 5% of the value of banking metals by legal entities and individuals that carry out transactions for the purchase of banking metals from banks;
- establishing the obligation to pay military duty in the amount of 30% of the value of jewelry sold by enterprises, institutions and organizations and individual entrepreneurs engaged in retail trade in jewelry made of gold, platinum and precious stones (including those made from tolling);
- establishing the obligation to pay a military fee of 15% of the value of the acquired movable property by enterprises, institutions and organizations, individuals who acquire ownership of passenger cars subject to the first state registration in Ukraine by the territorial bodies of the Ministry of Internal Affairs, except for cases of providing passenger cars to persons with disabilities in accordance with the law;
- establishing the obligation to pay a military tax in the amount of 5% of the income from the sale of real estate by individuals who sold one real estate object during the reporting tax year;
- establishing the obligation to pay a military fee of 5% by electronic communication service providers that provide mobile communication services , paid by end users of such services;
- establishing the obligation to make monthly advance payments of corporate income tax by taxpayers engaged in retail fuel trade in the amount of 0.5 of the minimum wage established by law as of January 1 of the reporting (tax) year, at the rate of per 1 cubic meter of tanks for storage of gasoline and diesel fuel and liquefied gas located at the place of retail sale of fuel, included in the Unified Register of Licensees and Places of Fuel Circulation;
- establishing a specific excise tax rate of EUR 0.1 per 1 liter of sweet carbonated beverages.
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