FEATURES OF INHERITANCE TAXATION UNDER THE CONDITIONS OF MARITAL STATE

Abstract

The article considers the essence and legal characteristics of the fulfillment of tax obligations regarding inherited income under martial law. In accordance with the current legislation, a different procedure for calculating tax on income from the recognition of inheritance is provided for residents and non-residents. For resident individuals, the determination of income tax in connection with the recognition of inheritance is accompanied by the features of the accounting of taxation objects, which are based on the data that is the basis of taxation with income tax in connection with the recognition of inheritance. It is calculated according to the estimated value of the heritage object. From now on, the heir submits an application for the issuance of a certificate of the right to inheritance to a notary public or an authorized official of a local self-government body. After paying the inheritance fees, the heirs receive the necessary documents and can re-register the inheritance during martial law. A resident natural person who receives an inheritance from a resident natural person, but does not belong to the first or second degree of family ties, must include the received income in the total annual taxable income and submit a tax return. According to the results of the reporting tax year, personal income tax at the rate of 5 % and military duty at the rate of 1.5 % will also have to be paid from the income. Non-resident heirs are required to pay taxes to the notarial certificate of inheritance. When an individual inherits property from a non-resident or when a non-resident receives property as an inheritance (regardless of whether the non-resident is a relative of the first or second degree), the value of the object of inheritance is 18 % of the income of individuals. tax will be applied.