...a certain amount under code 169. Is this type of assistance taxable? A related question is if the actual amount of the aid does not correspond to the amount entered in the certificate, where should I go about it?
Answer provided 24.07.2023 10:59
According to the Handbook of personal income characteristics, the amount of non-targeted charitable assistance, including that which exceeds the established limit, is shown in Appendix 4DF to the Calculation based on income characteristic "169".
The amount of non-targeted charitable assistance provided to an individual in an amount that does not exceed UAH 3,760 in 2023 is not subject to personal income tax and military levy.
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