LAW ON PERSONAL INCOME TAX (11 May 1993 as amended through 29 July 1995) (unofficial translation, excerpt)



Article 10. Allowable expenses

1. The following expenses shall be deducted from the annual taxable income of a taxpayer prior to taxation:


3) amounts transferred as donations or gifts to public cultural, educational, scientific, sports, charity, health care and environmental protection organizations and foundations and religious organizations and budget institutions that have been granted the permit to receive donations under a procedure determined by the Cabinet pursuant to Article 20 of the law ‘On Enterprise Income Tax’; however, said amounts shall not exceed 20% from the taxable amount;


Article 12. Annual Non-taxable Minimum of Taxpayer

1. Annual taxable income of taxpayer shall not include an amount equal to the annual nontaxable minimum for one person. The annual non-taxable minimum shall be the sum total of 12 monthly non-taxable minimum shall be determined by the Cabinet.

2. Non-taxable minimum shall not apply to non-residents. (…)

Article 14. Substantiation of Allowable Expenses and Relief for Taxpayer

1. Rights of a taxpayer to claim deduction of allowable expenses, relief and expenses connected with economic activity from taxable income shall be substantiated with documents, by producing the respective documents, by producing the respective documents, or submitting their copies.

2. On the basis of the documents submitted, tax inspection shall record the items of relief, but an employer shall take into account the allowable expenses listed in Part 2, Article 10 of this Law. Accuracy of the entries shall be of equal responsibility of both the employer and the taxpayer.

3. If a taxpayer has failed, for a valid reason, to submit document certifying allowable expenses and relief in due time, then, in accordance with a decision of the tax inspection, said documents shall be taken into account for a time period after commencement of the rights, but the period shall not exceed one receding year.

4. The documents of a taxpayer certifying allowable expenses shall pertain to the taxation period only. (…)


Article 22. Control of Tax Return

Tax inspection shall check the data stated on a submitted tax return on the basis of employer’s notice on payroll withholding and tax cards received, the journal of income and expense records, as well as information from inspections, monitoring and other information available to the inspection. (…)