The cost of travel by trade unions is not subject to tax paid on personal income, reminds press - service of the Department DFS in Chernivtsi region.
According to the claims. 165.1.35 p. 165.1 Art. 165 Section IV of the Tax Code of Ukraine of the total monthly (annual) taxable income are not included and are not subject to tax on personal income the cost of permits for rest, rehabilitation and treatment, including rehabilitation of disabled persons on the territory of Ukraine taxpayer and / or his children up to 18 years.
These tax-free vouchers are provided free of charge or at a discount (in the amount of this discount) trade union, which is credited union contributions the taxpayer - a member of such trade union established under the laws of Ukraine or at the expense of the relevant Fund compulsory state social insurance. Join "MB " in social networks VK , Classmates , Facebook