Display of information on the issuance of the certificate on the right...
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The Main Office of the State Fiscal Service in Odesa Oblast
Display of information on the issuance of the certificate on the right to inherit in the tax calculation according to the form №1DF
18.08.2017
Display of information on the issuance of the certificate on the right to inherit in the tax calculation according to the form №1DF
The issuance of certificates of the right to inheritance to successors who have adopted the inheritance is carried out by a notary public or in rural settlements - authorized by the official of the relevant local government.
In this case, the certificate of the right to inherit the heir is issued in the presence of a document on payment of such a heir of the tax on personal incomes and military fee from the cost of the object of inheritance.
Information on the issuance of inheritance certificates to the fiscal services of the quarterly shall be submitted:
- a notary public at the location of the state notary office or a private notary's place of work;
- authorized official of the relevant local government at the place of the opening of the inheritance (in rural settlements).
In the tax calculation it is mandatory to indicate the amount of income in the form of the value of inherited property received by heirs who are not members of the family of the testator of the first and second degree of kinship.
The procedure for filling and filing tax agents The tax calculation of the amount of income accrued (paid) in favor of individuals and the amount of tax deducted from them (form No. 1DF) was approved by the order of the Ministry of Finance of Ukraine dated January 13, 2015 No. 4.
Information on the issuance of the certificate of the right to inheritance (certified gift of donation) is reflected in the tax calculation on the following grounds:
• on the basis of "113" - the receipt of any object of the inheritance by members
The family of the first and second degrees of kinship with the testator;
• on the basis of "114" - the receipt of any object of inheritance by heirs who are not members of the family of the first and second degree of kinship with the testator;
• on the basis of "115" - the receipt of any object of inheritance (gift) from a non-resident or received by a non-resident;
• on the basis of "116" - the receipt of the inheritance (gift) in the form
Movable and immovable property, funds by a person who is disabled and Group I or has
The status of an orphan child or a child deprived of parental care; about
Obtaining an inheritance (gift) in the form of movable and immovable property
Disabled child.
• on the basis of "117" - the income received by the taxpayer as a result
Making it an inheritance or a gift of money savings placed before
02.01.92 at the institution of the Savings Bank of the USSR and the state insurance of the USSR, that
Acted on the territory of Ukraine, as well as in government securities (bonds of the State
The target non-interest loan 1990p., The bonds of the State internal winning loan 1982p, the state treasury obligations of the USSR, the certificates of the Savings Bank of the USSR) and the savings of citizens of Ukraine, placed in the institutions of the Savings Bank of Ukraine and the former Ukrderzhstrakh during 1992 - 1994 pp., Whose repayment did not take place .
Such clarification is provided by a letter from the State Social Insurance Administration dated 31.07.2017 №20169 / 7 / 99-99-13-01-03-17.
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