The Cabinet of Ministers of Ukraine has approved a draft law that provides for taxation of the incomes of Russian prisoners of war. This was reported by the representative of the government in the Verkhovna Rada, Taras Melnychuk.
“The project of the Law on Amendments to the Tax Code of Ukraine regarding the reflection in the tax calculation of the amounts of personal income tax and military levy charged to remuneration for the work of prisoners of war” was approved. – said Melnychuk.
According to the document, prisoners of war will have to pay personal income tax, as well as military levy. In the draft law, prisoners of war are defined as a separate category of natural persons who are non-residents of Ukraine in accordance with the provisions of the Geneva Convention on the Treatment of Prisoners of War (1949) and the Additional Protocol to the Geneva Conventions (1977).
Authorities responsible for the maintenance of prisoners of war—including camps, correctional facilities, and detention centers—will act as tax agents and must report both the total amount of income accrued to prisoners of war and the amount of taxes withheld in their tax returns.
