Letter of Ministry of Revenues of 14.05.2013 № 2502/6/99-99-17-03-03-15)
Ministry of Revenues notes that should the total cost compensated to an employee on the basis of the provided Report on the use of funds granted for business travel and accounted for, and original documents evidencing the value of incurred costs, is not included in the total monthly income of the employee and is not subject to personal income tax.
However, the TCU stipulated provision by the state tax service body of tax advice to the taxpayer. Tax advice is individual in nature and may be used only by the taxpayer that is provided such advice. Advice is provided by STS bodies, where the taxpayer is registered. Tax advice is help by the supervisory body to a particular taxpayer for practical use of a specific provision of the law or legal act of administering taxes or fees charged under the control of such supervisory body.
Therefore the Ministry of Revenues recommends directly contacting the state tax authority at the place of taxation address (place of residence of the individual where they are registered as a taxpayer with the state tax authority) to obtain tax advice (Letter from the Ministry of Revenues of 14.05.2013 № 2502/6 / 99-99-17-03-03-15).