Military camp in Ukraine: cancel or not?

Military camp in Ukraine: cancel or not?

Author

Vorozhbitova Krystyna

Muster plans to cancel

According to experts and practitioners, the legal nature of the military collection is unclear, as the military collection repeats the fiscal function of the tax on personal income, which leads to double taxation of the same object of taxation - wages, interest on civil law agreements, and so on. NS.
In order to reduce the tax burden on the wage fund contributors in the Verkhovna Rada registered a draft Law of Ukraine "On Amendments to the Tax Code of Ukraine concerning the abolition of the military collection" (bill number 2252) and "On Amendments to the Budget Code of Ukraine concerning the abolition of the military collection" ( bill № 2253).
Draft Law № 2252 envisaged amendments to the Tax Code of Ukraine of 02.12.2010, № 2755-VI (hereinafter - CLE) to delete § 16 Sect.. 10 "Other transitional provisions" section. XX «Transitional Provisions" NKU, which shows the main elements of the collection: the collection of taxpayers, object of taxation collection, the collection rate, the procedure of calculation, withholding and payment (transfer) of the collection in the budget, and so on..
As a result of the adoption and implementation of the norms of the bill will be achieved the following results:
• Reduce the load on the wage fund payers;
• decrease of the salaries, which are issued "in envelopes";
• increase the amount of taxes on personal income.
Draft Law № 2253 envisaged amendments to the Budget Code of Ukraine of 08.07.2010, № 2456-VI on the deletion of the military collection from the general fund revenues of the State Budget of Ukraine (from h. 2, Art. 29 SCU).
In case the bill number 2252 and number 2253 changes will take effect from January 1, 2020.