In particular, funds received by individuals from the electoral funds of candidates and political parties are not subject to income tax if they are received for performing the duties of authorized representatives, observers, or for providing campaign services during electoral campaigns.
Additionally, the activities of campaigners during elections are not included in the list of jobs subject to taxation based on a patent.
According to the Law "On State Social Insurance Tariffs," the income and remuneration received by campaigners and authorized representatives are exempt from paying insurance contributions for state social insurance.
It is important to note that when taxing the aforementioned incomes, it is necessary to adhere to the provisions of tax legislation.
