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of November 24, 1994 No. 10-115/11-4811

About the taxation of the religious organizations

The main state tax authorities of Ukraine considered the letter of the religious organizations of Poltava sent to the Prosecutor General's Office of Ukraine on the tax matters of the religious organizations and report.

1. Accomplishment of provisions of the Law of Ukraine "About liberty of conscience and the religious organizations" is not assigned to the state tax authorities. However the Law of Ukraine of 24.12.93 N 3813-XII and earlier acting of 04.12.90 "About the State Tax Service" to tax authorities assigns functions of control of compliance with law on taxes and other payments in budgets, conducting checks of the facts of concealment, understating of the amounts of taxes and other payments.

2. The religious community is the local religious organization of the believing citizens of the same cult, religion, the direction, current or sense which voluntarily united with the purpose of satisfaction of religious requirements. It has the charter (provision) and can be the legal entity. The religious community does not belong to the category of "company".

3. Article 18 of the Law of Ukraine "About liberty of conscience and the religious organizations" regarding release of the religious organizations from the taxation of financial, property donations and other income did not void, however it is not applied from the second quarter 1993 and in the current year in connection with introduction of the Laws of Ukraine on the taxation.

In particular, since April 1, 1993 operation of the Law of Ukraine of 21.01.92 N 2146-XII "About the taxation of the income of the companies and organizations" according to which the procedure for the taxation of the religious organizations (see the Item 3 "y" of the Art. 5) changed is resumed.

By the law of Ukraine of February 1, 1994 N 3898-XII "About the Government budget of Ukraine for 1994" it is determined that structure of privileges, the sizes of rates and procedure for the taxation cannot change other legal acts, except the cases provided by the called Law. With respect thereto article 18 of the Law of Ukraine "About liberty of conscience and the religious organizations" regarding release from the taxation of financial and property donations and other actions of the religious organizations is not applied.

At the same time we report that the financial and property donations received by the religious organization are not subject to the taxation if they are used on authorized activities. At the same time, the gained income from use of these means shall be assessed with tax in accordance with general practice.

4. The religious organizations which gain income from the activities and donations shall keep financial accounting according to the Regulations on the organization of financial accounting and the reporting in Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of April 3, 1993 N 250.

5. Subject to the foregoing, the Law of Ukraine "About the State Tax Service in Ukraine" grants the right to the state tax authorities to check at the companies, in organizations and the organizations, irrespective of patterns of ownership, and citizens have cash documents, ledgers, reports, estimates and so forth, and also to receive certificates of the gained income, expenses and so forth. Proceeding from it, the state tax authorities shall check one and all religious organizations and survey their cult and economic constructions for the purpose of the complete taxation.

6. The law of Ukraine "About liberty of conscience and the religious organizations" does not determine obligatory registration of the charter of religious communities in regional authorities. Only for obtaining by religious community of legal capacity of the legal entity she submits the application (provision) for registration.

When obtaining by religious community of the income in type of percent, dividends from investment of funds in banks and other income (except receipt of funds and property in the form of donations), it is taxpayer on the income and shall get registered in the state tax authorities on the location of citizens. In case of concealment of the income from the taxation the corresponding financial sanctions are applied to community.

7. The procedure for the address of cash is determined by the Presidential decree of Ukraine "About modification and amendments in the Presidential decree of Ukraine of June 12, 1993 N 206" according to which issue and expenditure of cash is regulated in such procedure:

- one-time payments with cash between legal entities and entrepreneurs are performed within 6 minimum wages;

- banks issue within a month on current demands cash within 15 minimum wages (where quantity working to 3000 people), within 30 minimum wages (where the number of the working more than 3000 people);

- legal entities and physical persons receive cash on complete amount for calculations for agricultural products, for payment of cost of fuel if these expenses answer the purposes provided in their charters.

Operation of this Decree extends to all legal entities, irrespective of patterns of ownership and type of activity, and also to physical persons, foreign citizens, persons without citizenship who are subjects of business activity.

Taking into account specified we consider that all cash transactions connected with charitable actions need to be carried out via bank transfer or within the provided regulations of expenditure of cash. The single reporting on expenses of funds for charitable actions is not provided by the legislation.


First deputy chief

The main state tax

inspections of Ukraine of O. I. Shitr


Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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