RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of January 15, 2004 No. 44

About approval of the Payment procedure of monthly monetary compensation of tax amounts from the income of physical persons which keeps from the cash allowance, monetary rewards and other payments received by military personnel, police officers and faces of the private and the commanding structure

The Cabinet of Ministers of Ukraine decides:

1. Approve the Payment procedure of monthly monetary compensation of tax amounts from the income of physical persons which keeps from cash allowance, monetary rewards and other payments received by military personnel, police officers and faces of the private and the commanding structure it (is applied).

2. This resolution becomes effective since January 1, 2004.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of January 15, 2004, No. 44

Payment procedure of monthly monetary compensation of tax amounts from the income of physical persons which keeps from the cash cover, monetary rewards and other payments received by military personnel, police officers and faces of the private and the commanding structure

1. This Procedure determines conditions and the mechanism of monthly monetary compensation of tax amounts from the income of physical persons which keeps from the cash cover, monetary rewards and other payments received by military personnel, police officers and faces of the private and the commanding structure (including recalled to executive bodies and other civil organizations), the staff of Service of judicial protection in connection with accomplishment of the obligations by them during service (further monetary compensation).

2. The monetary compensation is paid to citizens of Ukraine who according to the legislation have the status of the serviceman, the police officer or are faces of the private and the commanding structure of the Public criminal and executive service, GSChS, tax police, National anti-corruption bureau, the State bureau of investigations, to the staff of Service of judicial protection, and also persons, dismissed from service, for compensation of the withheld tax amounts from their cash cover, monetary rewards and other payments, the right for which they acquired in connection with fulfillment of duties during service.

The monetary compensation specified in paragraph one of this Item is also paid to foreigners and stateless persons which according to the legislation have the status of the serviceman.

4. Payment of monetary compensation to the military personnel, police officers and faces of the private and the commanding structure is performed along with payment of cash cover to them.

5. The monetary compensation is paid in the place of receipt of the cash cover in the amount of tax amount from the income of physical persons withheld from cash cover.

6. Territorial authorities of the State Treasury and organization of banks carry out according to payment documents issue to tax agents of cash liquidity for implementation at the same time of payment of cash cover and monetary compensation with payment (transfer) in accordance with the established procedure of the tax on the income of physical persons withheld from cash cover.

7. Display of transactions which are performed according to this Procedure in financial accounting and the financial reporting, is carried out according to the legislation.

8. The main managers of budgetary funds submit to the Ministry of Finance and State Tax Administration the report on charge the accruing result of tax on the income of physical persons which keeps from cash cover, and payment of monetary compensation by regions not later than to the 20th which comes behind reporting quarter, in form according to appendix.

Appendix

to the Procedure

The report charge of tax on the income of physical persons which keeps from the cash cover, monetary rewards and other payments received by military personnel, police officers and faces of the private and the commanding structure, payment of monthly monetary compensation of losses in connection with deduction of this tax

        
                      за____________ 200__ года
                           (месяц)
         
______________________________________________________________________
         (наименование учреждения (организации, предприятия))
     Код и название ведомственной классификации расходов _____________
         
--------------------------------------------------------------------
|  Код программной  |      Сумма      |Сумма выплаченной|Примечание|
|   классификации   |   начисленного  |   ежемесячной   |          |
|расходов и название|налога с доходов |    денежной     |          |
|    бюджетной      |  физических лиц |   компенсации   |          |
|    программы      |                 |                 |          |
--------------------------------------------------------------------
     Всего _____________
         
_________________________________
(название должности руководителя)
_________________________    ___________  ________________________
                              (подпись)     (инициалы и фамилия)
         
Главный бухгалтер            ___________  ________________________
                              (подпись)     (инициалы и фамилия)
         
_____ ______________200___ г. 

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