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LETTER OF STATE TAX ADMINISTRATION OF UKRAINE

of September 12, 1998 No. 6330/11/15-2116

About application of the Law of Ukraine "About the taxation of profit of the companies"

By article 29 of the Law of Ukraine "About the Government budget of Ukraine for 1998" which became effective since January 1 of the current year it is determined that rather legislative settlement of payment of collection to the State innovative fund subjects of business activity, irrespective of patterns of ownership, pay to the State innovative fund collection in the amount of 1 percent from products sales amount (works, services) or the gross income in trade, intermediary, supplying and sales, bank and insurance fields of activity reduced by tax amount on value added and the excise duty.

According to Procedure for collection and use of means for financing of the expenses connected with construction, reconstruction, the repair and content of highways public approved by the resolution of the Cabinet of Ministers of Ukraine of 02.02.93 N 83, commercial banks and other credit institutes, and also the companies which are engaged in intermediary activities deduct funds for roadwork in the amount of 0,4 to 1,2 of percent of the gross income received from the provided services in the rate established by the Verkhovna Rada of the Autonomous Republic of Crimea, regional and Sevastopol city councils.

The companies, and also their separate divisions having the settlement account in organizations of banks transfer the specified funds to the road companies and the organizations of those areas in the territory of which they are placed.

In case of sale of fixed assets and other material values, materials, accessories and the fast-wearing-out objects for money or by their free transfer, such transactions are subject to taxation on value added in generally established procedure.

The expenses of the taxpayer connected with professional training or retraining on profile of such taxpayer of the physical persons consisting in employment relationships with such taxpayer in the Ukrainian organizations of education except for of the physical persons connected with such taxpayer according to subitem 5.4.2 of article 5 of the Law of Ukraine "About the taxation of profit of the companies" belong on gross expenses. Resolution of the Cabinet of Ministers of Ukraine of 24.12.97 N 1461

"About the size of expenses of the taxpayer on professional training or retraining" it is determined that the size of the specified expenses of the taxpayer can be to 2 percent of the salary fund of the accounting period.

Besides, by subitem 5.4.2 of article 5 of the Law of Ukraine "About the taxation of profit of the companies" it is also determined that obligations on finishing communication of expenses on the purposes caused by this subitem with the main activities of the taxpayer, are assigned to such taxpayer.

In case of discrepancies between tax authority and the taxpayer concerning communication of expenses on the purposes caused by this subitem with the main activities of the taxpayer, such tax authorities shall address to the Ministry of Ukraine for science and technologies whose expert opinion is the basis for decision making by tax authority. Appeal of the decisions of tax authorities made based on expert opinions of the Ministry of Ukraine for science and technologies is made by taxpayers in general procedure.

 

Vice-chairman G. M. Operenko

 

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