RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of December 30, 2015 No. 1161

About procedure for confirmation of the status of persons which are directly involved in anti-terrorist operation and/or implementation of actions for ensuring national security and defense, to repulse and control of the armed aggression of the Russian Federation in the Donetsk and Luhansk regions performed by carrying out the transaction of the Integrated forces (TIF) and/or implementation of actions for ensuring national security and defense, to repulse and control of the armed aggression of the Russian Federation for the purpose of application of tax benefit military collection

According to subitem 1.7 of Item 16-1 of subsection 10 of the Section XX "Transitional provisions" of the Tax code of Ukraine the Cabinet of Ministers of Ukraine decides:

Determine that confirmation of the status of persons which are directly involved:

in anti-terrorist operation, for the purpose of application of tax benefit by military collection it is performed based on statements from orders of the head of the Anti-terrorist center under Security service or the face replacing it of the first deputy or the deputy manager of the Anti-terrorist center under Security service about involvement of such persons to conducting anti-terrorist operation and orders of operational staff on management of anti-terrorist operation about arrival (departure) of such persons in (from) structure of forces and means which are directly involved in anti-terrorist operation;

in implementation of actions for ensuring national security and defense, repulse and control of the armed aggression of the Russian Federation in the Donetsk and Luhansk regions which are performed by carrying out the transaction of the Integrated forces (TIF) for the purpose of application of tax benefit by military collection it is performed based on statements from orders of the General Staff of the Armed Forces of Ukraine on attraction to implementation of actions for ensuring national security and defense, repulse and control of the armed aggression of the Russian Federation in the Donetsk and Luhansk regions, statements from orders of the Commander of the integrated forces, commanders of operational and tactical groups on arrival (departure) in (from) areas of implementation of such actions;

in implementation of measures for ensuring national security and defense, repulse and control of the armed aggression of the Russian Federation, for the purpose of application of tax benefit by military collection it is performed based on excerpts from orders (copies of orders) of commanders (chiefs) on payment of the extra fee provided by paragraph one of Item 1 and the paragraph the second Item 1-1 of the resolution of the Cabinet of Ministers of Ukraine of February 28, 2022 No. 168” the Question of some payments to the military personnel, faces of the private and the commanding structure, to police and their families during action of warlike situation" (The Official Bulletin of Ukraine, 2022, No. 25, Art. 1253; 2023, No. 79, of the Art. 4481), to faces of the private and the commanding structure of Public service on emergency situations, faces of the commanding structure of Management of special transactions of National anti-corruption bureau and the police officers who are directly involved in fighting or providing implementation of actions for homeland security and defense, repulse and control of the armed aggression, being directly in areas of their maintaining (implementation), in particular in the territory of Ukraine which is temporarily occupied by the Russian Federation, in the territory between line items of forces of defense and line items of troops of the state aggressor; to faces of the private and the commanding structure of the territorial (interregional) paramilitary forces of the Public criminal and executive service attracted by the Commander-in-chief of Armed Forces in structure of operational and strategic group of the corresponding group of troops to direct participation in fighting or ensuring implementation of actions for homeland security and defense, repulse and control of the armed aggression, being directly in areas of carrying out military (fighting) operations during implementation of the specified actions; the serviceman of Armed Forces, Security services, Services of foreign intelligence, Head department of investigation of the Ministry of Defence, National guard, the State Border Service, Management of the state protection, Public service of special communication and information security, the Public special service of transport which are directly involved in fighting or implementation of the actions necessary for ensuring defense of Ukraine, protection of safety of the population and interests of the state in connection with military aggression of the Russian Federation against Ukraine, being directly in areas of their implementation, in the territory of Ukraine which is temporarily occupied by the Russian Federation, in the territory between line items of forces of defense and line items of troops of the state aggressor.

To persons accepting specified in paragraph four who are deprived for any reasons of payment of extra fee application of tax benefit military collection is performed based on excerpts from orders (copies of orders) of commanders (chiefs) on deprivation of payment of extra fee where the periods of direct participation in the specified actions for which person is deprived of such payment are specified.

Commanders (chiefs) of military units (bodies, divisions), heads of organizations, organizations and companies as a part of which persons accepting specified in paragraphs the second - the fifth serve or work submit the specified documents to the relevant accounting service for implementation of calculations.

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