Warning: Table './fastiv_rada2/watchdog' is marked as crashed and last (automatic?) repair failed
query: INSERT INTO watchdog
(uid, type, message, variables, severity, link, location, referer, hostname, timestamp)
VALUES
(0, 'php', '%message in %file on line %line.', 'a:4:{s:6:\"%error\";s:7:\"warning\";s:8:\"%message\";s:29:\"Illegal string offset \'files\'\";s:5:\"%file\";s:62:\"/share/www/old.fastiv-rada.gov.ua/modules/upload/upload.module\";s:5:\"%line\";i:273;}', 3, '', 'http://old.fastiv-rada.gov.ua/node/5635', '', '3.145.85.23', 1746954183) in /share/www/old.fastiv-rada.gov.ua/includes/database.mysqli.inc on line 128
Warning: Table './fastiv_rada2/watchdog' is marked as crashed and last (automatic?) repair failed
query: INSERT INTO watchdog
(uid, type, message, variables, severity, link, location, referer, hostname, timestamp)
VALUES
(0, 'php', '%message in %file on line %line.', 'a:4:{s:6:\"%error\";s:12:\"user warning\";s:8:\"%message\";s:236:\"Table './fastiv_rada2/cache_filter' is marked as crashed and last (automatic?) repair failed\nquery: SELECT data, created, headers, expire, serialized FROM cache_filter WHERE cid = '2:a7423b5b66fd765652a00beb991886b6'\";s:5:\"%file\";s:52:\"/share/www/old.fastiv-rada.gov.ua/includes/cache.inc\";s:5:\"%line\";i:26;}', 3, '', 'http://old.fastiv-rada.gov.ua/node/5635', '', '3.145.85.23', 1746954183) in /share/www/old.fastiv-rada.gov.ua/includes/database.mysqli.inc on line 128
Warning: Table './fastiv_rada2/watchdog' is marked as crashed and last (automatic?) repair failed
query: INSERT INTO watchdog
(uid, type, message, variables, severity, link, location, referer, hostname, timestamp)
VALUES
(0, 'php', '%message in %file on line %line.', 'a:4:{s:6:\"%error\";s:12:\"user warning\";s:8:\"%message\";s:3494:\"Table './fastiv_rada2/cache_filter' is marked as crashed and last (automatic?) repair failed\nquery: UPDATE cache_filter SET data = '<div>ГУ ДФС у Київській області нагадує, що з 1 січня 2015 року&nbsp; Законом України від 28 грудня 2014 року № 71-VIII внесено ряд змін, зокрема в частині оподаткування пасивних доходів.</div>\\n<div>Так, встановлено, що термін &laquo;пасив in /share/www/old.fastiv-rada.gov.ua/includes/database.mysqli.inc on line 128
Warning: Table './fastiv_rada2/watchdog' is marked as crashed and last (automatic?) repair failed
query: INSERT INTO watchdog
(uid, type, message, variables, severity, link, location, referer, hostname, timestamp)
VALUES
(0, 'php', '%message in %file on line %line.', 'a:4:{s:6:\"%error\";s:12:\"user warning\";s:8:\"%message\";s:236:\"Table './fastiv_rada2/cache_filter' is marked as crashed and last (automatic?) repair failed\nquery: SELECT data, created, headers, expire, serialized FROM cache_filter WHERE cid = '2:4c87afb5b3cd940d9753a98c02077d91'\";s:5:\"%file\";s:52:\"/share/www/old.fastiv-rada.gov.ua/includes/cache.inc\";s:5:\"%line\";i:26;}', 3, '', 'http://old.fastiv-rada.gov.ua/node/5635', '', '3.145.85.23', 1746954183) in /share/www/old.fastiv-rada.gov.ua/includes/database.mysqli.inc on line 128
Warning: Table './fastiv_rada2/watchdog' is marked as crashed and last (automatic?) repair failed
query: INSERT INTO watchdog
(uid, type, message, variables, severity, link, location, referer, hostname, timestamp)
VALUES
(0, 'php', '%message in %file on line %line.', 'a:4:{s:6:\"%error\";s:12:\"user warning\";s:8:\"%message\";s:693:\"Table './fastiv_rada2/cache_filter' is marked as crashed and last (automatic?) repair failed\nquery: UPDATE cache_filter SET data = '<p class=\\"rtecenter\\"><a href=\\"/node/5998\\"><img src=\\"/sites/default/files/geroi.jpg\\" alt=\\"\\" /></a></p>\\n<hr />\\n<p class=\\"rtecenter\\"><a href=\\"/node/2421\\"><strong>Інформація для уча in /share/www/old.fastiv-rada.gov.ua/includes/database.mysqli.inc on line 128
Warning: Table './fastiv_rada2/watchdog' is marked as crashed and last (automatic?) repair failed
query: INSERT INTO watchdog
(uid, type, message, variables, severity, link, location, referer, hostname, timestamp)
VALUES
(0, 'php', '%message in %file on line %line.', 'a:4:{s:6:\"%error\";s:12:\"user warning\";s:8:\"%message\";s:236:\"Table './fastiv_rada2/cache_filter' is marked as crashed and last (automatic?) repair failed\nquery: SELECT data, created, headers, expire, serialized FROM cache_filter WHERE cid = '2:1557df9068ca79534978d18ac99e3dff'\";s:5:\"%file\";s:52:\"/share/www/old.fastiv-rada.gov.ua/includes/cache.inc\";s:5:\"%line\";i:26;}', 3, '', 'http://old.fastiv-rada.gov.ua/node/5635', '', '3.145.85.23', 1746954183) in /share/www/old.fastiv-rada.gov.ua/includes/database.mysqli.inc on line 128
Warning: Table './fastiv_rada2/watchdog' is marked as crashed and last (automatic?) repair failed
query: INSERT INTO watchdog
(uid, type, message, variables, severity, link, location, referer, hostname, timestamp)
VALUES
(0, 'php', '%message in %file on line %line.', 'a:4:{s:6:\"%error\";s:12:\"user warning\";s:8:\"%message\";s:506:\"Table './fastiv_rada2/cache_filter' is marked as crashed and last (automatic?) repair failed\nquery: UPDATE cache_filter SET data = '<p class=\\"rtecenter\\"><a href=\\"/node/3678\\"><strong>Цивільний захист та безпека життєдіяльності</strong></a></p>\\n', created = 1746954183, expire = 1747040583, headers = '', serialized = 0 WHERE cid = '2:1557df9068ca79534978d18ac99e3dff'\" in /share/www/old.fastiv-rada.gov.ua/includes/database.mysqli.inc on line 128
Warning: Table './fastiv_rada2/watchdog' is marked as crashed and last (automatic?) repair failed
query: INSERT INTO watchdog
(uid, type, message, variables, severity, link, location, referer, hostname, timestamp)
VALUES
(0, 'php', '%message in %file on line %line.', 'a:4:{s:6:\"%error\";s:12:\"user warning\";s:8:\"%message\";s:236:\"Table './fastiv_rada2/cache_filter' is marked as crashed and last (automatic?) repair failed\nquery: SELECT data, created, headers, expire, serialized FROM cache_filter WHERE cid = '2:e714a208b2be7dc425faee35fb428e05'\";s:5:\"%file\";s:52:\"/share/www/old.fastiv-rada.gov.ua/includes/cache.inc\";s:5:\"%line\";i:26;}', 3, '', 'http://old.fastiv-rada.gov.ua/node/5635', '', '3.145.85.23', 1746954183) in /share/www/old.fastiv-rada.gov.ua/includes/database.mysqli.inc on line 128
Warning: Table './fastiv_rada2/watchdog' is marked as crashed and last (automatic?) repair failed
query: INSERT INTO watchdog
(uid, type, message, variables, severity, link, location, referer, hostname, timestamp)
VALUES
(0, 'php', '%message in %file on line %line.', 'a:4:{s:6:\"%error\";s:12:\"user warning\";s:8:\"%message\";s:565:\"Table './fastiv_rada2/cache_filter' is marked as crashed and last (automatic?) repair failed\nquery: UPDATE cache_filter SET data = '<div class=\\"rtecenter\\"><a title=\\"Надіслати електронне звернення\\" href=\\"/node/5787\\"><strong>Надіслати електронне звернення</strong></a></div>\\n', created = 1746954183, expire = 1747040583, headers = '', serialized = 0 WHER in /share/www/old.fastiv-rada.gov.ua/includes/database.mysqli.inc on line 128
Warning: Table './fastiv_rada2/watchdog' is marked as crashed and last (automatic?) repair failed
query: INSERT INTO watchdog
(uid, type, message, variables, severity, link, location, referer, hostname, timestamp)
VALUES
(0, 'php', '%message in %file on line %line.', 'a:4:{s:6:\"%error\";s:12:\"user warning\";s:8:\"%message\";s:391:\"Table './fastiv_rada2/cache_form' is marked as crashed and last (automatic?) repair failed\nquery: UPDATE cache_form SET data = 'a:1:{s:12:\\"#cache_token\\";s:32:\\"016d5c9ef557cbf9914140abd10c105b\\";}', created = 1746954183, expire = 1746975783, headers = '', serialized = 1 WHERE cid = 'botcha_form-30dfb372de4dda9d75777969bcc3023b'\";s:5:\"%file\";s:52:\"/share/www/old.fastiv-rada.gov.ua/includes/cache.inc\";s:5:\"%line\";i:109;}', 3, '', 'http: in /share/www/old.fastiv-rada.gov.ua/includes/database.mysqli.inc on line 128
Warning: Table './fastiv_rada2/watchdog' is marked as crashed and last (automatic?) repair failed
query: INSERT INTO watchdog
(uid, type, message, variables, severity, link, location, referer, hostname, timestamp)
VALUES
(0, 'php', '%message in %file on line %line.', 'a:4:{s:6:\"%error\";s:7:\"warning\";s:8:\"%message\";s:154:\"Declaration of views_handler_filter::options_validate(&$form, &$form_state) should be compatible with views_handler::options_validate($form, &$form_state)\";s:5:\"%file\";s:91:\"/share/www/old.fastiv-rada.gov.ua/sites/all/modules/views/handlers/views_handler_filter.inc\";s:5:\"%line\";i:589;}', 3, '', 'http://old.fastiv-rada.gov.ua/node/5635', '', '3.145.85.23', 1746954183) in /share/www/old.fastiv-rada.gov.ua/includes/database.mysqli.inc on line 128
Warning: Table './fastiv_rada2/watchdog' is marked as crashed and last (automatic?) repair failed
query: INSERT INTO watchdog
(uid, type, message, variables, severity, link, location, referer, hostname, timestamp)
VALUES
(0, 'php', '%message in %file on line %line.', 'a:4:{s:6:\"%error\";s:7:\"warning\";s:8:\"%message\";s:150:\"Declaration of views_handler_filter::options_submit(&$form, &$form_state) should be compatible with views_handler::options_submit($form, &$form_state)\";s:5:\"%file\";s:91:\"/share/www/old.fastiv-rada.gov.ua/sites/all/modules/views/handlers/views_handler_filter.inc\";s:5:\"%line\";i:589;}', 3, '', 'http://old.fastiv-rada.gov.ua/node/5635', '', '3.145.85.23', 1746954183) in /share/www/old.fastiv-rada.gov.ua/includes/database.mysqli.inc on line 128
Warning: Table './fastiv_rada2/watchdog' is marked as crashed and last (automatic?) repair failed
query: INSERT INTO watchdog
(uid, type, message, variables, severity, link, location, referer, hostname, timestamp)
VALUES
(0, 'php', '%message in %file on line %line.', 'a:4:{s:6:\"%error\";s:7:\"warning\";s:8:\"%message\";s:149:\"Declaration of views_plugin_row::options_validate($form, &$form_state) should be compatible with views_plugin::options_validate(&$form, &$form_state)\";s:5:\"%file\";s:86:\"/share/www/old.fastiv-rada.gov.ua/sites/all/modules/views/plugins/views_plugin_row.inc\";s:5:\"%line\";i:135;}', 3, '', 'http://old.fastiv-rada.gov.ua/node/5635', '', '3.145.85.23', 1746954183) in /share/www/old.fastiv-rada.gov.ua/includes/database.mysqli.inc on line 128
Warning: Table './fastiv_rada2/watchdog' is marked as crashed and last (automatic?) repair failed
query: INSERT INTO watchdog
(uid, type, message, variables, severity, link, location, referer, hostname, timestamp)
VALUES
(0, 'php', '%message in %file on line %line.', 'a:4:{s:6:\"%error\";s:7:\"warning\";s:8:\"%message\";s:145:\"Declaration of views_plugin_row::options_submit($form, &$form_state) should be compatible with views_plugin::options_submit(&$form, &$form_state)\";s:5:\"%file\";s:86:\"/share/www/old.fastiv-rada.gov.ua/sites/all/modules/views/plugins/views_plugin_row.inc\";s:5:\"%line\";i:135;}', 3, '', 'http://old.fastiv-rada.gov.ua/node/5635', '', '3.145.85.23', 1746954183) in /share/www/old.fastiv-rada.gov.ua/includes/database.mysqli.inc on line 128
Warning: Table './fastiv_rada2/watchdog' is marked as crashed and last (automatic?) repair failed
query: INSERT INTO watchdog
(uid, type, message, variables, severity, link, location, referer, hostname, timestamp)
VALUES
(0, 'php', '%message in %file on line %line.', 'a:4:{s:6:\"%error\";s:12:\"user warning\";s:8:\"%message\";s:236:\"Table './fastiv_rada2/cache_filter' is marked as crashed and last (automatic?) repair failed\nquery: SELECT data, created, headers, expire, serialized FROM cache_filter WHERE cid = '3:f12d2dbf5a42d8a65cbfe7ef70014a15'\";s:5:\"%file\";s:52:\"/share/www/old.fastiv-rada.gov.ua/includes/cache.inc\";s:5:\"%line\";i:26;}', 3, '', 'http://old.fastiv-rada.gov.ua/node/5635', '', '3.145.85.23', 1746954183) in /share/www/old.fastiv-rada.gov.ua/includes/database.mysqli.inc on line 128
Warning: Table './fastiv_rada2/watchdog' is marked as crashed and last (automatic?) repair failed
query: INSERT INTO watchdog
(uid, type, message, variables, severity, link, location, referer, hostname, timestamp)
VALUES
(0, 'php', '%message in %file on line %line.', 'a:4:{s:6:\"%error\";s:12:\"user warning\";s:8:\"%message\";s:831:\"Table './fastiv_rada2/cache_filter' is marked as crashed and last (automatic?) repair failed\nquery: UPDATE cache_filter SET data = '<script>\\n (function(i,s,o,g,r,a,m){i[\\'GoogleAnalyticsObject\\']=r;i[r]=i[r]||function(){\\n (i[r].q=i[r].q||[]).push(arguments)},i[r].l=1*new Date();a=s.createElement(o),\\n m=s.getElementsByTagName(o)[0];a.async=1;a.src=g;m.parentNode.insertBefore(a,m)\\n })(window,document,\\'script\\',\\'//www.google-analytics.com/analytics.js\\',\\'ga\\');\\n\\n ga(\\&am in /share/www/old.fastiv-rada.gov.ua/includes/database.mysqli.inc on line 128
Warning: Table './fastiv_rada2/watchdog' is marked as crashed and last (automatic?) repair failed
query: INSERT INTO watchdog
(uid, type, message, variables, severity, link, location, referer, hostname, timestamp)
VALUES
(0, 'php', '%message in %file on line %line.', 'a:4:{s:6:\"%error\";s:12:\"user warning\";s:8:\"%message\";s:236:\"Table './fastiv_rada2/cache_filter' is marked as crashed and last (automatic?) repair failed\nquery: SELECT data, created, headers, expire, serialized FROM cache_filter WHERE cid = '2:c2061adda91bebe879390330af0d6001'\";s:5:\"%file\";s:52:\"/share/www/old.fastiv-rada.gov.ua/includes/cache.inc\";s:5:\"%line\";i:26;}', 3, '', 'http://old.fastiv-rada.gov.ua/node/5635', '', '3.145.85.23', 1746954183) in /share/www/old.fastiv-rada.gov.ua/includes/database.mysqli.inc on line 128
Warning: Table './fastiv_rada2/watchdog' is marked as crashed and last (automatic?) repair failed
query: INSERT INTO watchdog
(uid, type, message, variables, severity, link, location, referer, hostname, timestamp)
VALUES
(0, 'php', '%message in %file on line %line.', 'a:4:{s:6:\"%error\";s:12:\"user warning\";s:8:\"%message\";s:1679:\"Table './fastiv_rada2/cache_filter' is marked as crashed and last (automatic?) repair failed\nquery: UPDATE cache_filter SET data = '<p class=\\"rtecenter\\"><a target=\\"_blank\\" href=\\"http://www.president.gov.ua\\"><img style=\\"width: 140px; height: 60px; margin: 10px;\\" src=\\"/sites/default/files/bann_pres.jpg\\" alt=\\"\\" /></a><a target=\\"_blank\\" href=\\"http://www.kmu.go in /share/www/old.fastiv-rada.gov.ua/includes/database.mysqli.inc on line 128
Warning: Table './fastiv_rada2/watchdog' is marked as crashed and last (automatic?) repair failed
query: INSERT INTO watchdog
(uid, type, message, variables, severity, link, location, referer, hostname, timestamp)
VALUES
(0, 'php', '%message in %file on line %line.', 'a:4:{s:6:\"%error\";s:12:\"user warning\";s:8:\"%message\";s:236:\"Table './fastiv_rada2/cache_filter' is marked as crashed and last (automatic?) repair failed\nquery: SELECT data, created, headers, expire, serialized FROM cache_filter WHERE cid = '2:bc1365d1d9349747c6ccf219e70b5eae'\";s:5:\"%file\";s:52:\"/share/www/old.fastiv-rada.gov.ua/includes/cache.inc\";s:5:\"%line\";i:26;}', 3, '', 'http://old.fastiv-rada.gov.ua/node/5635', '', '3.145.85.23', 1746954183) in /share/www/old.fastiv-rada.gov.ua/includes/database.mysqli.inc on line 128
Warning: Table './fastiv_rada2/watchdog' is marked as crashed and last (automatic?) repair failed
query: INSERT INTO watchdog
(uid, type, message, variables, severity, link, location, referer, hostname, timestamp)
VALUES
(0, 'php', '%message in %file on line %line.', 'a:4:{s:6:\"%error\";s:12:\"user warning\";s:8:\"%message\";s:593:\"Table './fastiv_rada2/cache_filter' is marked as crashed and last (automatic?) repair failed\nquery: UPDATE cache_filter SET data = '<p class=\\"rtecenter\\">&nbsp;<a href=\\"http://koda.gov.ua/protidija_torgivli_ljudmi\\"><img src=\\"http://www.kyiv-obl.gov.ua/files/com_banner/imagecache/226_90_1431499941.jpg\\" align=\\"middle\\" alt=\\"\\" /></a></p>\\n', created = 1746954183, expire = 1747040583, headers in /share/www/old.fastiv-rada.gov.ua/includes/database.mysqli.inc on line 128
Warning: Table './fastiv_rada2/watchdog' is marked as crashed and last (automatic?) repair failed
query: INSERT INTO watchdog
(uid, type, message, variables, severity, link, location, referer, hostname, timestamp)
VALUES
(0, 'php', '%message in %file on line %line.', 'a:4:{s:6:\"%error\";s:7:\"warning\";s:8:\"%message\";s:89:\"preg_replace(): The /e modifier is no longer supported, use preg_replace_callback instead\";s:5:\"%file\";s:54:\"/share/www/old.fastiv-rada.gov.ua/includes/unicode.inc\";s:5:\"%line\";i:345;}', 3, '', 'http://old.fastiv-rada.gov.ua/node/5635', '', '3.145.85.23', 1746954183) in /share/www/old.fastiv-rada.gov.ua/includes/database.mysqli.inc on line 128 Відсотки за депозитними вкладами обкладаються ПДФО та військовим збором | fastiv-rada.gov.ua
ГУ ДФС у Київській області нагадує, що з 1 січня 2015 року Законом України від 28 грудня 2014 року № 71-VIII внесено ряд змін, зокрема в частині оподаткування пасивних доходів.
Так, встановлено, що термін «пасивні доходи» означає, зокрема, доходи у вигляді процентів на депозитний (вкладний) банківський рахунок.
Ставка податку для пасивних доходів, у тому числі нарахованих у вигляді процентів, становить 20%. Податковим агентом платника податку під час нарахування на його користь доходів у вигляді процентів є особа, яка здійснює таке нарахування.
Тобто дохід платника податку у вигляді процентів, нарахованих на суму вкладного (депозитного) банківського рахунка, включається до загального місячного оподатковуваного доходу платника податку та оподатковується за ставкою 20%.
Податковим кодексом України також передбачено, що тимчасово, до набрання чинності рішенням Верховної Ради України про завершення реформи Збройних Сил України, встановлюється військовий збір. Об’єктом оподаткування військовим збором є доходи, визначені ст. 163 Податкового кодексу України.
При цьому п. 163.1 ст. 163 цього Кодексу встановлено, що об'єктом оподаткування резидента є загальний місячний (річний) оподатковуваний дохід, до якого, зокрема, включаються пасивні доходи.
Оскільки до загального місячного (річного) оподатковуваного доходу платника податку включається дохід у вигляді процентів, нарахований на суму вкладного (депозитного) банківського рахунка, то такий дохід оподатковується військовим збором за ставкою 1,5%.
Відсотки за депозитними вкладами обкладаються ПДФО та військовим збором
