of November 4, 1996 No. 17-2146/14-60
About the taxation of separate payments to citizens for principle place of employment
The main state tax authorities of Ukraine report about the taxation of the separate payments received by citizens in the place of the main work.
Therefore income gained by the citizen in the place of the main work for performance of works on any agreements joins in the comprehensive monthly (annual) income and is assessed with tax according to the procedure and at the rates of item 1 of Art. 7 of the Decree with corresponding changes and amendments.
First Deputy chief A. Shitr
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