The Verkhovna Rada adopted the draft law on tax increases in the second reading, informed People's Deputy Yaroslav Zheleznyak in Telegram.
According to him, the draft law "On amendments to the Tax Code of Ukraine regarding the peculiarities of taxation during the period of martial law" (No. 11416-d) was supported by a total of 247 people's deputies.
With, as noted Zheleznyak, the parliamentarians left the size of the military levy for the military at 1,5%, adopting the appropriate amendment to the draft law.
According to the explanatory note a note, the document provides:
1. raising the military levy and expanding the circle of its payers for the period until December 31 of the year in which martial law will be suspended or abolished, namely:
- increasing the military tax rate from 1,5% to 5%;
- establishment of a military levy in the amount of 1% of income for payers of the single tax of the third group;
- establishment of a military levy for individuals-entrepreneurs-payers of the single tax of the first, second and fourth groups at the level of 10% of the minimum wage per month (the minimum wage is currently UAH 8, therefore, the military levy will be UAH 000).
2. setting the income tax rate for banks for 2024 in the amount of 50%.
3. setting the base rate of corporate income tax for the purposes of taxing the income of non-bank financial institutions (except insurers) at the level of 25%.
4. improvement of the proposed model for determining the size of advance payments for the purpose of taxing the profit of enterprises that carry out retail trade in fuel.
5. change of the tax period from quarterly to monthly for submitting reports on the amounts of income accrued (paid) in favor of taxpayers — natural persons, and the amount of tax withheld from them, as well as the amount of the accrued single contribution.
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