Reguliarities of taxation of non-profit institutions and organizations during martial status on the territory of Ukraine

Khomutenko Alla
Doctor of Economic Sciences, Professor, Head of the Department of Finance, Odessa National Economic University, Odesa, E-mail: 24.06.alla@gmail.com, ORCID ID: https://orcid.org/0000-0002-7176-9613

Lutsenko Iryna
Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Finance, Odessa National Economic University, Odesa, E-mail:irina_finance2014@ukr.net, ORCID ID: https://orcid.org/0000-0002-9613-4307

Cite this article:

Khomutenko A., Lutsenko I. (2022) Reguliarities of taxation of non-profit institutions and organizations during martial status on the territory of Ukraine. Ed.: V.V. Kovalenko (ed.-in-ch.) and others [Osoblivosti opodatkuvannya nepributkovih ustanov ta organizacij v period diyi voyennogo stanu na teritoriyi Ukrayini; za red.: V.V. Kovalenko (gol. red.)], Scientific Bulletin of the Odessa National Economic University (ISSN 2313-4569), Odessa National Economics University, Odessa, No. 1-2 (290-291), pp. 27-33.

Abstract

Introduction. In Ukraine, the number of non-profit institutions and organizations is growing every year, which indicates an increase in their importance in the real sector of the economy, which accumulates a significant amount of state and donor funds. The specific activities of non-profit entities lead to peculiarities in the taxation of this area, and the constant change of domestic tax legislation to take into account the new challenges posed by hostilities in Ukraine requires further research in this area. Purpose. The article examines the peculiarities of taxation of non-profit institutions and organizations, including during martial law in Ukraine. Results. The conditions under which non-profit entities are recognized as non-payers of income tax are defined. It is noted that non-profit tax status is acquired by institutions and organizations only by the decision of the tax authority and the inclusion of such legal entities in the Register of non-profit institutions and organizations with the attribute of their nonprofitability. The incomes of non-profit economic entities and the conditions of their exemption from corporate income tax are highlighted. It is noted that the prerequisite for maintaining the status of a non-profit entity is the use of its income (profits) solely to finance its maintenance costs, goals (objectives, objectives) and activities defined by the constituent documents. It is determined that non-profit institutions and organizations, having non-profit status, can be a payer of value added tax, land tax or land rent, real estate tax other than land, transport tax, repatriation tax. It is stated that non-profit entities are tax agents for the payment of personal income tax and military duty. Conclusions. The main changes in the taxation of non-profit institutions and organizations during the martial law on the territory of Ukraine are highlighted. It is determined that in a special period, non-profit institutions and organizations are exempt from paying land tax, penalties and penalties for late payment of taxes and fees, any liability for late submission of tax reports. Prospects for further development of this area are to study the effectiveness of taxation of non-profit institutions and organizations during martial law in Ukraine and after its completion.

Keywords

taxation, taxes, non-profit institutions and organizations, income tax, value added tax.

JEL classification: H210, H250; DOI: 10.32680/2409-9260-2022-1-2-290-291-27-33

UD classification: 338.48

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