“Russian prisoners of war will pay taxes in Ukraine. The Cabinet of Ministers has approved the relevant projectThe Cabinet of Ministers has approved a bill that defines prisoners of war as a separate category of non-residents. Tax agents
will reflect the income of prisoners of war in the tax calculation.”, — write: unn.ua
The draft Law “On Amendments to the Tax Code of Ukraine regarding the reflection in the tax calculation of the amounts of personal income tax and military tax accrued on the remuneration for the work of prisoners of war ” has been approved
According to Melnychuk, prisoners of war will be defined as a separate category of individuals – non-residents of Ukraine who are prisoners of war in accordance with the Geneva Convention on the Treatment of Prisoners of War (1949) and the Additional Protocol to the Geneva Conventions (1949) and the Additional Protocol (1977).
It is also proposed to stipulate that tax agents (camps for prisoners of war, penal institutions and pre-trial detention centers of the State Criminal Executive Service) who accrue income in the form of remuneration for the work of prisoners of war, in the tax calculation, the submission of which is provided for in subparagraph “b” of paragraph 176.2 of Article 176 of the Tax Code of Ukraine, reflect the total amount of income accrued in the reporting tax period and the total amount of tax withheld from them
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