Is assistance to internally displaced persons subject to taxation

From the amount of temporary disability benefit accrued and paid by the Pension Fund of Ukraine to an individual who has relocated from a temporarily occupied territory or an emergency zone, the personal income tax at a rate of 18 percent and the military levy at a rate of 5 percent are withheld and transferred to the budgets. At the same time, the Fund's operating bodies must perform all the functions of a tax agent established by the TCU.