For total monthly (annual) taxable income of the taxpayer does not include the value of gifts (and prize winners of sporting events) if their value does not exceed 50% of one minimum wage (per month), established on January 1, the tax year, excluding cash payments in any amount.
It is reported by the Department of Work Chernivtsi LIGHTS.
Thus, if the value of the gift, which is given to the taxpayer does not exceed 50% of one minimum wage (per month), established on January 1 of the tax year (in 2016 - 689 UAH.), It is not about 'object of taxation on personal income and reflected in the tax calculation f. N 1DF income on the basis of "160 ".
If the value of the gift exceeds the specified size, the amount of such excess is taxed at 18% as an additional benefit of considering increasing the coefficient provided for n. 164.5 of the Code, and is reflected in the tax calculation f. N 1DF income on the basis of "126 ".
The said norm defined paragraphs. 165.1.39 Art. 165 of the Tax Code of Ukraine. Subscribe to news "MB " in social networks VK , Classmates , Facebook