Today, when receiving humanitarian aid, my father was told what if...?

No it is not.

In accordance with clause 170.7.1. PKU stipulates that charity, including humanitarian aid, received for his benefit in the form of funds or property (work performed free of charge, services rendered) is not taxable and is not included in the taxpayer's total monthly (annual) taxable income.

However, the code simultaneously establishes some requirements and restrictions that must be observed in order for such assistance to be truly tax-free.

Categories of persons for whom charitable assistance is not taxable:

1. participants in hostilities, mass public protest actions in Ukraine, members of their families;

2. employees of enterprises, institutions, organizations, civil defense forces, who take (have taken) direct participation in the implementation of measures to ensure national security and defense, repulse and deter armed aggression of Russia;

3. natural persons who live or have lived in the territory of settlements where an anti-terrorist operation or hostilities are being conducted or have been conducted, and/or who have been forced to leave their place of residence in connection with the conduct of anti-terrorist operations or hostilities in such settlements;

4. natural persons who lived in the territory of the Autonomous Republic of Crimea (ARC) and were forced to leave their place of residence in connection with the temporary occupation of the territory of Ukraine;

5. natural persons who suffered as a result of Russia's armed aggression during the legal regime of martial law, state of emergency.

Restrictions on the intended use and amount of charitable assistance:

• It is not taxed in any amount for natural persons who live or have lived in the territory of settlements where an anti-terrorist operation or hostilities are being conducted or have been conducted, or who have lived in the territory of the ARC, and/or who have been forced to leave their place of residence in connection with the conduct of anti-terrorist operations, or military operations, or in connection with temporary occupation.

• Charitable assistance provided for the restoration of lost property, for housing, social and household needs is not taxable, if its total amount during the tax year does not exceed 500 times the minimum wage (for 2023 – UAH 3,350,000) and is provided for certain categories of persons

• Charitable aid provided to combatants is not taxable in any amount, if it is provided for the purchase or in the form of special means of personal protection, technical means of observation, medicines, personal hygiene products, food products, items of physical support;

• There are no restrictions on charitable assistance to individuals who have suffered from Russia's armed aggression