of March 31, 2011 No. 3974/5/17-0716
About application of subitem 4.1.4 of item 4.1 of Art. 4 and item 56.21 of Art. 56 of the Tax code of Ukraine
The State Tax Service of Ukraine, being guided by Art. 52 of the Tax code of Ukraine, attentively considered your letter with which you addressed the People's Deputy of Ukraine, and provides the following examples concerning application of subitem 4.1.4 of item 4.1 of Art. 4 and item 56.21 of Art. 56 of the Tax code of Ukraine.
1. The regulation of subitem 165.1.1 of item 165.1 of Art. 165 of the Section IV of the Tax code of Ukraine (further the Code) is written out by the legislator insufficiently accurately and has discrepancies concerning the taxation of income of physical persons gained in the form of benefits amounts from Social Insurance Fund in connection with temporary disability in connection with pregnancy and childbirth ("decretive"). For the purpose of unambiguous understanding of this regulation of the Code taxpayers and the GNS tax authorities of Ukraine settled the matter, having provided based on the letter of Committee of the Verkhovna Rada of Ukraine concerning tax and customs policy of 23.02.2011 N 04-27/108 tax consultations to taxpayers and instructions to subordinate tax authorities of rather practical application of the specified Code regulation according to which the amounts paid to taxpayers in the form of maternity allowance do not join in calculation of the total monthly (annual) taxable income of the payer (are not subject to the taxation).
Yours faithfully, Vice-chairman of the commission on carrying out reorganization of GNA of Ukraine, vice-chairman of GNS of Ukraine S. Lekar
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