Conditions for tax exemption for volunteers (+ template Application for inclusion in the register of volunteers)

Today's realities indicate that many Ukrainians help the army and persons who suffered as a result of armed aggression. Such assistance most often occurs through the collection of funds on personal cards by individuals. At the same time, the current legislation considers such receipts as income by an individual, which, according to the rules of tax legislation, must be declared, and personal income taxes (18%) and military duty (1.5%) must be paid from such amounts.

However, there is a mechanism for exemption from taxation of volunteer activities in the current legislation.

According to subparagraph (b) of clause 165.1.54 of Article 165 of the Tax Code of Ukraine (Incomes that are not included in the calculation of the total monthly (annual) taxable income) it is stated that the following incomes are not included in the total monthly (annual) taxable income of the taxpayer, in particular , the amount (value) of charitable assistance received by benefactors - natural persons who are entered in the Register of Volunteers of Anti-Terrorist Operation and/or implementation of measures to ensure national security and defense, repel and deter armed aggression of the Russian Federation in accordance with the procedure specified by the Law of Ukraine "On Charitable Activities and charitable organizations" to provide charitable assistance for the benefit of persons specified in subparagraphs "a" and "c" of this subparagraph (directly to such persons or through the Ministry of Defense of Ukraine, the Main Directorate of the National Guard of Ukraine, the Security Service of Ukraine, the Foreign Intelligence Service of Ukraine, the Administration State border service of Ukraine, the Ministry of Internal Affairs of Ukraine, the National Police of Ukraine, the Department of State Security of Ukraine, the Administration of the State Service of Special Communications and Information Protection of Ukraine, through the management bodies of other military formations formed in accordance with the laws of Ukraine, their units, military units, units , institutions or organizations maintained at the expense of the state budget), in the amount actually used for such purposes, and for the reimbursement of documented expenses of such benefactors related to the provision of the specified charitable assistance.

Therefore, to be exempt from taxation, a volunteer must:

- be included in the Register of Volunteers;

- to provide assistance for the benefit of persons specified in subparagraphs "a" and "c" of clause 165.1.54 of article 165 of the Tax Code of Ukraine;

- that the aid is aimed at achieving certain predetermined goals of charitable activity;

- have documentary evidence of expenses.

The mechanism for including volunteers in the Register of Volunteers is regulated by the Procedure for the Formation and Maintenance of the Register of Volunteers of the Anti-Terrorist Operation and/or the Implementation of Measures to Ensure National Security and Defense, Repulse and Deter the Armed Aggression of the Russian Federation in the Donetsk and Luhansk Oblasts, which are carried out through the operation of the United Forces ( OOS), approved by order of the Ministry of Finance of Ukraine dated 30.10.2014 No. 1089 and registered in the Ministry of Justice of Ukraine on November 19, 2014 under No. 1471/26248 (hereinafter referred to as the Procedure for Forming and Maintaining the Register of Volunteers).

Creates and administers the DPS Volunteer Register ( clause 1.3 of the Procedure for Forming and Maintaining the Volunteer Register ).

In accordance with Clause 2.1 of the Procedure for Forming and Maintaining the Register of Volunteers , in order to be included in the Register , a natural person - a benefactor submits to the DPS body an Application for inclusion / making changes to the Register of Volunteers of an anti-terrorist operation and/or implementation of measures to ensure national security and defense, repulsion and deterrence of armed aggression of the Russian Federation in form No. 1-RV ( appendix 3 ) (hereinafter - the application) marked "Inclusion in the register" and the documents specified in clause 2.2 of this section, presents a passport document certifying identity, and in the case of submitting documents by mail - provides a copy of it. Foreigners and stateless persons additionally present a document confirming the legality of their stay on the territory of Ukraine.

The specified documents can be submitted in person, by mail or through an authorized person (hereinafter - the representative) in the presence of a document certifying the identity of such a representative and a document certifying the identity of the principal or its photocopy (with a clear image), as well as a power of attorney certified by a notary , for appropriate actions (returned after presentation) and its copies.

A natural person - a benefactor submits documents in person to any DPS body, by mail or through a representative, documents are submitted to a DPS body at the main place of registration of a natural person - a benefactor.

In the case of submitting documents by mail, the signature of the individual - benefactor on the application and a copy of the certificate of opening/closing of the account by the individual, which is intended for charitable activities, must be notarized.

These applications must correspond to the data of the State Register of natural persons - taxpayers, the passport document and the documents attached to the application.

The application specifies the category (categories) of natural persons, defined in subparagraph "a" of subparagraph 165.1.54 of clause 165.1 of article 165 of chapter IV of the Code, in whose favor charitable assistance is provided.

In the application, the date of the start of activities as an ATO volunteer and/or the implementation of activities for the provision of NBO, which cannot be earlier than November 21, 2013, is indicated. If the accounts intended for carrying out charitable activities were opened in the name of an individual - a benefactor after November 21, 2013, then the date of the start of activities as an ATO volunteer and/or the implementation of activities for the provision of NBO cannot be earlier than the date of opening the account with the smallest date.

According to Clause 2.1 of the Procedure for Forming and Maintaining the Register of Volunteers , a natural person - a benefactor submits together with the application:

an original and a copy of a document certifying registration in the State Register of natural persons - taxpayers, or a passport page in the form of a booklet/back of a passport in the form of a card, to which data on the registration number of the taxpayer's account card from the State Register are entered, or a passport page in in the form of a booklet, in which a note is entered about the right to make any payments according to the series and number of a passport or a passport in the form of a card, in which the word "rejection" is inserted, according to which a natural person - a benefactor is registered in the State Register under the registration number of the payer's registration card taxes/series and passport number in the form of a booklet or passport number in the form of a card (further - registration number of the accounting card/series (if available) and passport number);

a certificate (certificate) on the opening/closing of an account by a natural person in form No. 4-RV ( appendix 4 ) intended for charitable activities (except for accounts that were closed before November 21, 2013).

At the same time, it should be noted that in accordance with the Law of Ukraine On Amendments to Clause 2-1 of Chapter VII "Final Provisions" of the Law of Ukraine "On Charitable Activities and Charitable Organizations" regarding the improvement of the procedure for the inclusion of benefactors - individuals in the Register of Volunteers of Anti-Terrorist Operations and/or Implementation measures to ensure national security and defense, repel and deter armed aggression of the Russian Federation , amendments were made to the second paragraph of item 2-1 of Chapter VII "Final Provisions" of the Law of Ukraine "On Charitable Activities and Charitable Organizations", according to which:

- it is not required to provide a certificate (certificate) about the opening/closing of an account by a natural person, but only notes the details of such accounts in the application for inclusion in the Register of Volunteers.

- it is provided that the application for inclusion in the Register of Volunteers can be submitted electronically.

However, the said Law also states that the Cabinet of Ministers of Ukraine within one month from the date of entry into force of this Law:

to bring its normative legal acts into compliance with this Law;

to ensure that the ministries and other central bodies of executive power bring their regulatory acts into compliance with this Law.

NB! However, as of the time of writing this article, no relevant changes have been made to the Procedure for Forming and Maintaining the Register of Volunteers . Thus, until appropriate changes are made to the Procedure , it is advisable to submit an Application for inclusion in the Register of Volunteers according to the mechanism provided for in the Procedure , or try to clarify such information with the relevant tax authority, whether submitting an electronic application will not lead to the return of the application for clause 2.3 of the Procedure.

You can create an application for inclusion in the volunteer register in the Instaco designer by following the link . To create, you only need to enter the necessary data in the designer.