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of January 10, 1997 No. 22-0212/10-118

About the taxation of the companies with foreign investments

The State Tax Administration of Ukraine concerning the taxation of the companies with foreign investments reports.

The privileges provided by legal acts of Ukraine on payment of import customs duty, customs and the excise duties, and also the value added tax when importing (transfer) to customs area of Ukraine of excise goods both for further realization, and for own consumption by citizens of Ukraine, foreign citizens and stateless persons, subjects of business activity of all patterns of ownership including the companies with foreign investments, are cancelled by the Law of Ukraine of November 16, 1995 N 432/95-BP "About some tax matters of excise goods".

By the law of Ukraine of 19.03.96 N 93/96-BP "About the mode of foreign investment" Art. 18 it is determined that property which is imported into Ukraine as fee of the foreign investor in authorized capital of the companies with foreign investments (except goods for realization or own consumption) are exempted from taxation by customs duty.

The specified regulation became effective from the date of publication of this Law, namely since April 25, 1996 and concerns fee of the foreign investor in authorized capital of the company with foreign investments (for example, in the form of the car which is considered excise goods and it was imported after April 25, 1996).


Vice-chairman Mr. Operenko


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