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The bill also provides for the inclusion in the tax credit of funds spent on the education of children in Ukraine.
The Verkhovna Rada, Ukraine's parliament, has passed a bill to cancel the inclusion of child support and alimony from non-residents in taxable income.
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Bill No. 8295 on amendments to Articles 165 and 166 of the Tax Code of Ukraine was backed by 235 MPs on July 3 with the required minimum being 226 votes.
According to the explanatory note, the bill was designed to delete a Tax Code provision that included revenue in the form of child support and alimony from a non-resident in a taxpayer's total monthly (annual) taxable income. The document also provides for the inclusion in the tax credit of the amount paid by an individual income taxpayer in favor of domestic institutions of preschool, extra-curricular, and general secondary education to compensate for the cost of education of such a taxpayer and/or a first-degree relative.
As UNIAN reported earlier, on May 15, 2018, the Verkhovna Rada supported the draft law in the first reading to cancel the inclusion of child support and alimony from non-residents in the taxable income.