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Publication date: 10.05.2024
active and purposeful military lawyer with more than 4 years of experience
FOP performs military service: whether to pay personal income tax
According to Clause 25 of Subsection 10 of Chapter XX "Transitional Provisions" of the Tax Code of Ukraine (hereinafter referred to as the Tax Code of Ukraine), self-employed persons (natural persons - entrepreneurs, persons engaged in independent professional activity), who had or did not have employees, called up for military service under the time of mobilization or are involved in the fulfillment of responsibilities for mobilization in positions provided for by wartime states, during the special period defined by the Law of Ukraine of October 21, 1993 No. 3543-XII "On Mobilization Training and Mobilization", for the entire period of their military service are exempted from the obligation to calculate, pay and submit tax reports on personal income tax in accordance with Chapter IV of the PKU.
Grounds for exemption from personal income tax
The basis for such exemption is an application by a self-employed person and a copy of a military ticket or a copy of another document issued by a relevant state body, indicating data on the conscription of such a person for military service during mobilization, for a special period, which are submitted to the tax authority at the place of tax registration of a self-employed person within 10 days after his demobilization.
Journal of the results of checking the state of military records
Format (size): 210×297 mm • Volume: 60 s.If a demobilized self-employed person is undergoing treatment (rehabilitation) in connection with the performance of duties during mobilization, for a special period, an application and a copy of a military ID card or a copy of another document issued by the relevant state body shall be submitted within 10 days after the end of her treatment (rehabilitation).
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If the self-employed person is an employer
If a self-employed person, drafted for military service during mobilization, for a special period, has employees and for the duration of his military service during mobilization, for a special period, authorizes another person to pay salaries and/or other income, then the duty to calculate and withhold personal income tax from such payments for the period of military service of a self-employed person is borne by this authorized person.
Personal income tax, which was calculated and withheld by the authorized person from such payments to individuals, is paid to the budget by the demobilized self-employed person within 180 calendar days from the first day of his demobilization without charging fines and financial sanctions. At the same time, the demobilized self-employed person in the application provided for in this paragraph shall enter data on the amounts of the employee tax charged and withheld by the authorized person during the period of the self-employed person's military service.Tax reporting on the amounts of tax calculated and withheld during the military service of a self-employed person by an authorized person from among employees and other natural persons shall be submitted by a demobilized self-employed person in the manner and terms established by the PKU, without accrual of fines and financial sanctions provided for by the PKU.
This clause of the PKU applies from the first day of the mobilization announced by the Decree of the President of Ukraine dated March 17, 2014 No. 303/2014 "On Partial Mobilization", approved by the Law of Ukraine dated March 17, 2014 No. 1126-VII "On Approval of the Decree of the President of Ukraine "On Partial Mobilization ".
