Persons having the status of combatants who took part in the ATO, not named in the Tax code as a preferential category of taxpayers entitled to the increased tax benefits.
However, such payers have the right to tax social privilege according to paragraph. 169.1.1 clause 169.1 of article 169 of the Tax Code as any taxpayer, subject to the other requirements of article 169 TC. This was told in the SFS letter No. 8397//99-99-17-03-03-15.
We will remind, page. 169 of the Tax Code defines the procedure of granting social tax incentives, the size, the list of categories of taxpayers who are entitled to these benefits.
Tax social privilege is applied to income accrued to the taxpayer during the tax reporting month as a salary, if its size is less than the amount equal to the amount of the monthly subsistence minimum valid for able-bodied persons on 1 January of the reporting tax year, multiplied by 1.4 and rounded to the nearest 10 UAH.
The law of Ukraine No. 80-VIII "On State budget of Ukraine for 2015" on January 1, 2015 the minimum subsistence level for able-bodied person (per month) established in the amount of 1218 UAH, the amount of income (wages), which gives the right to tax social privilege in 2015, is 1710 UAH (1 218 UAH x 1.4).