On Could 16, the Verkhovna Rada of Ukraine registered draft legislation No. 11264 “On Amendments to the Tax Code of Ukraine and different legal guidelines of Ukraine relating to the creation of stipulations for enhancing the demographic state of affairs in Ukraine.” The individuals known as such a draft legislation half a century in the past “tax on childlessness.” And what, will this tax be returned from oblivion?
The writer of the draft legislation No. 11264 dated Could 16, 2024 “On amendments to the Tax Code of Ukraine and different legal guidelines relating to the creation of stipulations for enhancing the demographic state of affairs in Ukraine” Serhii Hryvko is a deputy from the “Servant of the Folks” celebration.
What sort of invoice is that this?
Serhii Hryvko notesthat the draft legislation proposes the implementation on the state degree of many social measures geared toward enhancing the demographic state of affairs via the formation of a steady supply of masking related prices within the type of the introduction of a “demographic levy”.
The writer provides the next assortment fee:
- 1.5 p.c of the tax object, for individuals who don’t have youngsters;
- 1 p.c of the tax object – for individuals who’ve one little one;
- 0.5 p.c of the tax object is for individuals who’ve two youngsters.
Serhii Hryvko additionally singles out classes of the inhabitants that won’t pay the demographic tax, amongst them:
- individuals who’ve three or extra youngsters;
- individuals who’ve infertility or impaired reproductive operate, which makes motherhood (parenthood) unimaginable, with affirmation of the related circumstances with applicable medical paperwork;
- individuals who’ve the standing of individuals with disabilities of group I.
In keeping with the writer of the draft legislation, this draft legislation arose in reference to the demographic disaster in Ukraine, which was aggravated in reference to the armed aggression of the Russian Federation towards Ukraine.
“The draft legislation supplies for the implementation of a set of measures to enhance the authorized standing and help of households with youngsters in varied spheres of life in Ukraine”, – notes Sergey Hryvko.
What benefits does the draft legislation present for households with many youngsters?
1. A rise within the state allowance upon the delivery of a kid by roughly one and a half occasions, with a simultaneous change within the order of its fee (your entire quantity of the allowance can be paid without delay). The quantity of financial help is 25 subsistence minimums for kids underneath the age of 6 (64,100 UAH).
2. Allowance for upkeep of a kid till he reaches the age of six. The quantity of month-to-month help for a kid till he reaches the age of six can be one dwelling wage for kids underneath the age of 6 (2,563 hryvnias monthly till the kid reaches the age of 6).
3. Serving to the kid for the long run. One-time state help within the quantity of 25 subsistence minimums for kids underneath the age of 6 (64,100 UAH), which turns into a financial institution deposit (deposit) within the identify of the kid till he turns 18.
4. Secure (month-to-month) monetary help for ladies who’ve been awarded the honorary title of “Heroine Mom” and who don’t obtain a labor or social pension, within the quantity of the subsistence minimal for able-bodied individuals (3,028 UAH monthly).
5. State applications associated to preferential lending to households with youngsters: provision of long-term state loans for development (reconstruction) to households with youngsters; acquisition of residential buildings and residences; buy of autos; finishing up enterprise actions.
6. Implementation by native self-government our bodies of applications to help households who reside within the territory of the respective neighborhood and wish to have youngsters. By means of compensation from the neighborhood finances as much as 100% of the prices really incurred for the process of synthetic (in vitro) fertilization of a married girl.
7. Provision of extra advantages and ensures to giant households.
8. Freed from cost (on the expense of the State Finances of Ukraine): gasification, connection to electrical energy provide, to centralized water provide and drainage methods of housing wherein a big household lives.
9. Prohibition of unilateral termination of gasoline provide, electrical energy provide, water provide and drainage providers, in addition to different communal providers by enterprise entities that present related providers to giant households.
10. Safety of the precise of youngsters to enough monetary help by introducing a ban on levying and seizing the funds of a debtor-individual who obtained such an individual as all forms of state help to households with youngsters, offered for in Article 3 of the Legislation of Ukraine “On State Help to Households “yam with youngsters”.
Nonetheless, already on Could 21 at 09:37 Serhiy Hryvko introduced on his Fb web page that he was withdrawing Draft Legislation No. 11264 on enhancing the demographic state of affairs.
By the way in which, within the historical past of Ukraine there have already been instances when the problems of such a draft legislation had been raised on the state degree.
Childless males aged 20 to 50 and childless married ladies aged 20 to 45 needed to deduct 6% of their wages from the state. A decrease fee was offered for individuals who obtained lower than 91 rubles monthly. The tax was not taken from the wage of lower than 70 krb.
An identical tax existed within the Soviet Union – and was popularly known as the “egg tax” (single ladies, in contrast to single males, weren’t taxed). It was launched by Stalin throughout the turning level for the Soviet authorities throughout the Second World Battle (November 1944, when the dimensions of human losses turned clear) and lasted till the tip of the USSR.
The writer of the IP Yaroslav Kobzar discovered a fee from this tax within the household archive. Supply:
In impartial Ukraine, the difficulty of taxation of single, single and small-family residents was initiated a number of occasions by particular person authorities officers and legislators, however their proposals didn’t discover help, each in society and within the legislative physique of the state energy of Ukraine.
Thus, firstly of 2010, the Prime Minister of Ukraine, Yulia Tymoshenko, by her order dated January 6, 2010, obliged the Ministry of Household, Youth and Sports activities and the Ministry of Social Coverage to arrange a draft legislation that might set up a tax on childlessness within the quantity 10% of the official wage. In keeping with IA “Globalist”, the odious doc was deliberate to be “extended” in a package deal with different legal guidelines of a social route, specifically, on rising little one care advantages.
For the second time, particularly on February 23, 2012, throughout the presidency of Yanukovych, the Verkhovna Rada of Ukraine registered draft legislation No. 10112 on earnings tax for the childless, the proposed fee of which was as much as 17%.
Particular person particular person initiatives and corresponding actions relating to the implementation of the childlessness tax in Ukraine had been carried out in subsequent years as effectively.
Presently, the invoice has been withdrawn. Time will inform whether or not such a draft legislation can be accredited by society sooner or later.
In keeping with info Sergey Hryvko.
Learn additionally: Registration of residents born in 2007 at conscription stations can be held within the Varas district
