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n ABOUT STA OF RIVNE n |
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Welcome to the web site of the Rivne Region State Tax Administration in Internet |
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n NEWS AND HEADLINES n |
As Dear citizens!
Realization of your constitutional
right on addressing and meeting your legal civil liberties & interests,
formation of the ideology of the tolerant tax payment, annulation of social
restrain as well as prevention of conflict situations in the society - these
are among the first-grade importance tasks of state tax service organs.
All are obliged to pay taxes and collections in the order and size approved
by law. Annually every citizen should give in the Declaration about their income
for the past year and assets situation in the approved order to tax organs according
to the place of living.
For today main and generalizing document enlighting the way of taxing is the
Law "About the system of taxation". It states that the order of taxation,
giving the privileges and annulation of taxes is carried by the Supreme Rada,
the supreme organs of cities, towns and villages (radas) according to the Law
and other laws of Ukraine about taxation. Supreme organs of villiges, towns
and cities can appoint additional privileges concerning taxation in the boundaries
of sums that come to their budgets. Rates, payment mechanisms of taxation, collections
(obliged payments) and priviliges in taxation cannot be appointed or changed
by other laws of Ukraine apart from taxation laws.
Specifically, according to the Law of Ukraine #889 "About the tax collected
from natural persons' income", this type of payment is withdrawn to local
budgets; those citizens, whose income was not taxed in the run of the year,
who obtained profit from the person that is not a tax agent, or in case of acquiring
revenues from abroad, they must give in the annual tax Declaration and repay
the tax at rate of 13%.
Such Declaration must be given in by the payer (natural person) not later than
March 31, 2005.
Besides, the citizens who had considerable losses, such as described in article
5 of Law #889, they have the right to give in the Declaration for lessening
the total annual taxation of the income on the sum of tax credit.
The essence of tax credit lies in giving to a natural person the right for decreasing
the sum of the total taxed income on the amount of expenditures that are clarified
in Law # 889.
To point out the sum of total annual taxed income correctly, taxpayers are obliged
to carry the outflow of money and income calculation.
According to the year summary, the object of taxation for the natural person
is the net annual taxed income that is pointed out by the lessening the total
annual taxation of income on the sum of tax credit in the reported year. In
case of lessenig the total annual taxed income on the sum of tax credit the
natural person will be given back the overpaid by them tax sum from the income
of natural persons.
Tax credit can be applied exceptionally to revenues obtained during the year
by taxpayer in the form of salary (or other equal to it payments, compensations
etc)
The total sum of calculated tax credit cannot exceed the sum of the total taxpayer
income obtained during the reported year as salary or other equal to it payment.
For to prevent queues and provide appropriate conditions for citizens when giving
in Declarations, regional and city STIs will carry reception on the matter in
free-days till the end of March. For to create appropriate conditions to accept
the Declaration from citizens, in Rivne RSTI there are equipped cabins with
computers and copy technique. Consultations about their filling are given there
as well.
In other populated regional settlements, Declarations are taken in both regional
and urban STIs, and besides, on appointed days in local village spots and consultive
centers. For this reason there are equipped special rooms. For all citizens,
who got profit during year 2004 which was not charged by the tax from natural
persons revenues, supplying the annual tax Declaration about revenues is not
just a constitutional duty, but a possibility of voluntary tax payment. On this
depends the state of local budgets, social-economical development of the region
(town) and well-being of residents.
State tax administration in Rivne region
Rivne local department of the taxpayers' Association
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Rivne
Region State Tax Administration
33023, Rivne,Vidinska,12, 12
tel. 69-25-01, fax 69-25-59
Urgent service- 62-07-89
E-mail: odpa@mail.rv.ukrtel.net
