About the costs of training for Diia City specialists
The tax authorities draw the attention of Diia City residents to the fact that the Annex DIA reflects expenses, in particular in the form of the cost of property (works, services) provided to a person who is not a Diia City resident - a taxpayer on special conditions, without making claims for compensation for their value (including free of charge).if their value is subject to personal income tax in accordance with Section IV of the TCU or is not included in the calculation of the total monthly (annual) taxable income in accordance with Article 165 of the TCU and/or is not taxable in accordance with paragraph 170.7 of the TCU.
If the above conditions are met, the amount of the cost of training services for gig-specialists should be reflected in line 16.3 of the DIA Annex and, accordingly, taken into account in line 16 and when calculating the indicator of line 17 of the DIA Annex.
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