Taxes to be levied on Russian prisoners of war: Ukrainian government approves draft law

The Cabinet of Ministers of Ukraine has approved a legislative initiative that provides for mandatory taxation of the income of Russian prisoners of war who are in Ukraine. This concerns both personal income tax (PIT) and military levy. The decision was made at a government meeting on May 9, as reported by the representative of the Cabinet of Ministers in the Verkhovna Rada, Taras Melnychuk.

The proposed draft law aims to amend the Tax Code of Ukraine. It regulates the procedure for calculating and reflecting in tax reporting the amounts of PIT and military levy levied on remuneration for work performed by prisoners of war. The mechanism provides for automatic deduction of taxes from accrued income.

The document also emphasizes that prisoners of war are defined as a special category of non-resident individuals. This complies with the norms of international humanitarian law, namely the provisions of the Geneva Convention relative to the Treatment of Prisoners of War of 1949 and the Additional Protocol thereto of 1977.

The procedure for collecting taxes will be organized through special institutions where prisoners of war are held: camps, pre-trial detention centers (SIZO) and other facilities. It is these institutions that will be responsible for accounting, calculating income, withholding taxes and submitting reports to the State Tax Service.

This step of the government is aimed at systematizing tax processes, as well as ensuring fair filling of the state budget, including military needs. It is worth noting that this decision has become another instrument of Ukraine's legal response to Russia's full-scale aggression, which at the same time does not contradict the norms of international law.

If the bill is supported in the Verkhovna Rada, it will allow for the legislative establishment of a procedure for taxing the labor of prisoners of war, which is consistent with the principles of state fiscal policy and Ukraine's international obligations.