Document from CIS Legislation database © 2003-2022 SojuzPravoInform LLC

LETTER OF STATE TAX ADMINISTRATION OF UKRAINE

of June 16, 2000 No. 3045/6/16-1313

About procedure for use of the provisions of the law of Ukraine "About the value added tax" when carrying out goods exchange transactions by payers in the field of foreign economic activity

Thus, since 01.01.2000, export transactions are subject to the taxation of the VAT at the rate of 0 percent irrespective of form of carrying out settlings with the nonresident and the right to the tax credit on goods purchased (works, services), except preferential, arose in accordance with general practice.

However the Law of Ukraine of 11.05.2000 by N1712-III "About introduction of amendments to the Law of Ukraine "About the Government budget of Ukraine for 2000" by which it is determined that during the period from 01.05.2000 to 01.01.2001 in case of export (export) of goods (works, services) out of limits of customs borders of Ukraine by barter (goods exchange) transactions the VAT amount paid (added) in connection with purchase of goods (works, services) does not belong on increase in the tax credit, and is included gross costs of production (address) of the taxpayer 06.06.2000 is published.

Considering specified, only carried out within January - April, 2000 export goods exchange transactions were subject to the taxation of the VAT at the rate of 0 percent with origin at export payers of the right to the tax credit on goods purchased (works, services). Since 01.05.2000, in case of export (export) of goods (works, services) out of limits of customs borders of Ukraine by barter (goods exchange) transactions the VAT amount paid (added) in connection with purchase of goods (works, services) does not belong on increase in the tax credit, and is included gross costs of production (address) of the taxpayer.

 

Deputy

Chairman Mr. Operenko

 

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.