“The key novels of NAPC’s explanations that should be paid when working on a 2024 declaration.”, – WRITE: epravda.com.ua
On the eve of the New Year, the NAPC has traditionally decided to make a gift to declarants: regular clarification in the field of electronic declaration. Decree No. 4 of December 26, 2024, NAPC approved amendments to its basic explanations of 13 December 2024 on financial integrity. Although the new document does not contain revolutionary changes, it answers a number of topical issues about e-declaration. Money thresholds for the 2024 Declaration Declaration are calculated on the basis of the subsistence level (PM) for able-bodied persons in the reporting year. For example, the threshold for declaring gifts is 5 pm, financial obligations and significant expenditures – 50 PM, valuable movable property – 100 Pm advertising: for declarations for 2024 one subsistence minimum is 3 028 UAH (for declarations for 2023 it was 2 684. UAH). Below is a convenient plate with the main thresholds for declarations for 2024.1 PM5 PM50 PM100 PM3 028 UAH15 UAH 140 UAH151 400 UAH 302 800 UAH 800 UAH Program “Winter Equity” according to the Ministry of Economy, now more “Winter is support. In the “View of income” field you need to choose the “Other” mark and enter the name of the program on your own: “Winter Support. Ukraine “(National Cashback) is a state cash assistance to people who buy Ukrainian production products and services. The enrollment of this cacheback is carried out in a special bank account. The National Cashbeck accrued in 2024 is considered income for the purposes of declaration and should be indicated in section 11” Revenue, income including gifts. . At the same time, practice, when making a statement of ATP, is often made by the NACC in paragraph 204-1 of the NAPC, how to declare and income from them. The source of income from repayment of government bonds should always be indicated by the Ministry of Finance (EDRPOU code 00013480), not the bank through which the T -bills were bought. You should also distinguish the coupon payment (interest) for government bonds and income from repayment of government bonds and declare them in section 11 as separate amounts. In addition, it is necessary to indicate on December 31, 2024 in Section 7 “Securities”, to make a Declarant’s transactions on the purchase of government bonds more The declarant in securities. The movement of funds within the family of declarants often worries the question of whether to declare internal transfer of funds between family members as income and expenses. In the updated explanations of the NAPC, on the example, it was explained that transfers to household needs were not declared. If the subject of declaration has transferred part of his salary to a family member card for the purchase of food, then such a movement of funds should not be specified as a family member in section 11 “Revenue, including gifts” and as issuing a declarant in section 14 “Expenditure and transactions of the subject Declaration “. Social payments earlier clarification of the NACC contained only one sentence that social payments are income only if they are paid in cash. In the updated paragraph 134, the NACC added an inexhaustible list of the most common social payments, which are paid in cash and subject to declaration. It is about help with pregnancy and childbirth, childbirth assistance, unemployment benefits, state social assistance to disabled children. Conclaiming for members of medical and advisory commissions in May 2024 the Law “On Amendments to Certain Laws servicemen and police for social protection “who freed the LCC members from the obligation to file e-declarations. In compliance with the requirements of this Law, NACC updated the clarification and on the eve of the declaration campaign removed all references to LCC members as subjects of declaration. Corporate rights And operates on the basis of the charter, then its members are carriers of corporate rights. In such cases, information about the farm should be reflected in the declaration in section 8 “Corporate Rights”. The founders and members of public organizations, charitable funds and trade unions are not corporate rights carriers for the purposes of declaration. Therefore, information on foundation or membership should not be displayed in Section 8 “Corporate Rights”. If the declaration is a member, a member of the governing, audit or supervisory authorities of public or charitable organizations, then such information is subject to declaration in a specially designated section 16.The declaration of the program “Equation” are two types of compensation “Equation” that are subject to declaration: for the repair of damaged housing and for destroyed housing. When declaring compensation for the repair of damaged home, it should be proceeded from its form. If it is compensation for category A repair (up to UAH 200 thousand), it is declared in section 11 “Revenues, including gifts” for the reporting period, when a notice of completion of repair work was filed. A more difficult situation with category B (200-500 thousand UAH). Its declaration has two stages: first – after submitting a notification of the completion of the intermediate stage of the work, then – after submitting a notification of complete completion. Each stage is displayed separately in the relevant reporting period. Read also: your home for 3% per annum. Who can use the State program “Eosel”. The instruction is a similar approach to compensation for housing construction. There is also a two -stage system here: the first part of the compensation will be declared after the submission of the act of intermediate verification, which is accompanied by photodocases of the work, the second – after the official notice of completion of construction. Concerning compensation for destroyed housing through a residential certificate: issuing a certificate or reservation of funds are not grounds for declaration. The income should be reflected in Section 11 after the state registration of ownership of the purchased housing. The amount of income is determined by the funds that UkrPoshta paid the seller. And in case of compensation for recovery, and in case of compensation for reduced housing source in the declaration, the Ministry of Community and Territories of Ukraine (EDRPOU code 37472062) should be indicated. “eOselya” program Declaring participation in the “eOselya” preferential lending program has its own characteristics. There are two cases that require declaration: purchase of housing or property rights to housing on credit “with an interest rate of 7% without any compensation” and “with an interest rate of 7% with compensation”. When the declarant or a member of his family becomes a participant in the program, the housing, credit obligations and received compensations must be specified in the declaration. Special attention should be paid to compensations. Any compensation – down payment, interest rate from Ukrfinzhitla or an interested party (local self-government bodies, employers) – is considered income from the moment the funds are deposited into the account. Such funds must be reflected in section 11, specifying the specific type of compensation and the institution that provided it. A simple rule applies to interest paid on a loan: the entire amount of interest paid, including the part compensated by Ukrfinzhitlo or interested parties, is declared. If the first installment was paid with a housing certificate, then this amount is not considered an expense and does not need to be declared. *** Clarification of NASK helps to interpret the complex provisions of the legislation on e-declaration. Despite some inaccuracies and omissions, it is worth noting the readiness of NAKC to update the clarifications and answer the actual questions of the declarants. We hope that this productive dialogue will continue. Co-author – Yulianna Vdovichenko, lawyer at Vasyl Kisil and Partners