JSB "CLEARING HOUSE" offers services for purchasing and selling sovereign bonds.
Sovereign bonds are government bonds issued by the Ministry of Finance of Ukraine.
They are issued in national and foreign currency (US dollars, euros). The nominal value of sovereign bonds is 1,000.00 UAH, 1,000.00 US dollars or 1,000.00 euros.
Payments on sovereign bonds denominated in foreign currency are made by the Ministry of Finance of Ukraine in foreign currency (repayment, coupon payment (interest)).
The turnover of sovereign bonds is carried out by electronic means in Ukraine. Sovereign bonds are accounted for on the securities account.
Benefits of purchasing sovereign bonds:
Particularities of taxation of income from operations with sovereign bonds
The income from sovereign bonds consists of investment profit (the difference between the income from the sale or repayment and the expenses for the acquisition of the sovereign bonds) and interest income in the form of a coupon.
The taxpayer's total monthly (annual) taxable income does not include:
The amount of income received by the taxpayer in the form of investment profits and interest income on operations with sovereign bonds is subject to military tax at the rate of 1.5% (clause 1.7 of article 161 of the TCU).
To purchase sovereign bonds, you must: