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Draft Law of Ukraine “On Amendment of the Law of Ukraine “On Enterprise Profit Tax” According to this draft the list of enterprise costs allowed for inclusion by payer of profit tax into total costs and, due to this, they [taxpayers] may reduce the taxed profit shall be added with costs of social character to be used in rural localities. It is proposed to include into total costs amounts voluntarily donated by a taxpayer to institution of primary and secondary education, couriers’ points, hospitals and clinics located in rural areas. Amounts of such costs shall not exceed 5 percent of taxed profit of such taxpayer that was gained within the preceding reporting period. According to the made proposals total costs will include amounts transferred to the higher and secondary teachers’ training and medical education institutions as payments for training persons who have undertaken the obligation to work at the institutions of education and health care located in rural areas. In such instances amounts of such costs shall not exceed 2 percent of the taxed profit of the preceding reporting period. | ||||||||||||||||||
Summary is prepared by Yaroslav the Wise Institute of Legal Information. O 2002-2004. Yaroslav the Wise Institute of Legal Information. All rights for the provided information are protected in accordance with the legislation of Ukraine. Reference to Yaroslav the Wise Institute of Legal Information is obligatory when making use of these materials. tel/fax (380-44) 254-00-00 www.welcometo.kiev.ua e-mail: ili@ili.kiev.ua |
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