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LETTER OF THE MAIN STATE TAX AUTHORITIES OF UKRAINE

of September 4, 1995 No. 10-321/10-4261

About privileges in the taxation

The main state tax authorities of Ukraine according to the current legislation on the value added tax according to which privileges in the taxation can be provided only on specific goods (to works, services), the provided explanations of legal management of Administration of the President of Ukraine of 01.08.95 to No. 6-6-139/16524 and of 13.06.95 N 6-6-259/7029 as for application of the preferential taxation in Fund of business cooperation Ukraine and Fund of assistance to development of arts of Ukraine, report.

Presidential decrees of Ukraine of 19.11.94 N 693 and of 08.07.94 N 387 Fonda of cooperation Ukraine and to Fund of assistance to development of arts of Ukraine provided privileges concerning the taxation only provided that receipts to Funds were used on carrying out charitable (disinterested) activities, and in case of use of receipts not on the charitable purposes tax benefits are not provided by the called Presidential decrees of Ukraine.

Considering noted, in practical work it is necessary to be guided by the following: import goods which were imported till 07.06.95 by Funds were exempted from tax payment, charges, other obligatory payments in budgets and fees in the state trust funds only on condition of use of receipts from realization of the specified goods on charity. Goods, receipts from which did not go for charitable (disinterested) activities, were subject to obligatory taxation on value added that was provided by article 28 of the Law of Ukraine of 01.02.94 N 3898-XII "About the Government budget of Ukraine for 1994" and which action before adoption of the corresponding legal acts of Ukraine is extended for 1995 by the Resolution of the Verkhovna Rada of Ukraine of 31.05.95 N 184/95-BP "About application of article 28 of the Law of Ukraine "About the Government budget of Ukraine for 1994". Excise goods at the same time were subject to the taxation the excise duty.

According to Art. 1 the Presidential decree of Ukraine of 31.05.95 N 405, which became effective since 07.06.95 privileges concerning the taxation which were provided to Funds voided and therefore since the specified date, tax payment is carried out in accordance with general practice.

At the same time we report that according to the Presidential decree of Ukraine of 12.08.95 N 750, which is printed in "the Uryadovy courier" 17.08.95 and became effective since 21.08.95, are exempted from taxation on value added, the excise duty and import duty during movement through customs border of Ukraine the goods arriving free of charge in the form of donations from nonresidents to the non-profitable organizations (to funds, organizations, institutions, the public and religious organizations which purpose of activities is not profit earning and which income is created only from donations and the membership fees and/or budgetary appropriations, for implementation provided by their statutory documents ecological, improving, amateur, sports, cultural, educational, scientific and charity).

Also turnovers on free transfer of goods (works, services) are not the taxation objects on value added, including import as donations to the non-profitable organizations.

Considering brought, and for the purpose of exception of groundless release from the taxation of freights which are imported by Funds and other non-profitable organizations, the Main state tax authorities of Ukraine ask the State Customs Committee of Ukraine to bring the instructions directed teletayprogrammy of 22.06.95 to chiefs of the Kiev, Dnipropetrovsk and Kharkiv customs into accord and to establish control over the implementation of these provisions.

The state tax authorities when conducting documentary checks of the non-profitable organizations need to pay special attention on accomplishment of provisions of the called Presidential decrees of Ukraine.

 

First Deputy chief O. I. Shitr

 

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