of October 15, 1999 No. 6268/6/15-1116
About explanations of some tax matters
According to subitem 5.4.9 of article 5 of the Law of Ukraine of 22.05.97 N 283/97-BP "About introduction of amendments to the Law of Ukraine "About the taxation of profit of the companies", treat with the made changes and additions to structure of gross expenses of the taxpayer, in particular, maintenance costs and operation of apartment dwelling stock, including hostels, one-apartment dwelling stock in the rural zone and objects of housing and communal services which are on balance of legal entities concerning whom the taxpayer makes documentary drawn up decision on transfer on balance of local councils.
At the same time we report that according to the resolution of the Cabinet of Ministers of Ukraine of 22.06.98 N 939 "About enhancement of system of state regulation of the amount of rent and payment for content of houses and the house adjoining territories" the structure of expenses of the companies of housing and communal services connected with content of houses and the house adjoining territories which enter rent (payment for content of housing) does not join utility payments for the consumed electric power, gas, heating, hot water and so forth.
It is necessary for their inclusion in structure of gross expenses that their amount according to subitem 5.3.9 of article 5 of the Law of Ukraine of 22.05.97 N 283/97-BP "About introduction of amendments to the Law of Ukraine "About the taxation of profit of the companies" (with the made changes and additions) was confirmed by the relevant settlement, payment and other documents, obligation of maintaining and which storage provided by rules of conducting tax accounting, i.e. in case of independent payment for the housing-and-municipal companies of payments according to indicators of metering devices according to agreements on provision of such services.
Besides, by subitem 8.1.4 of article 8 of the specified Law of Ukraine it is determined that are not subject to depreciation and expenses of budgets on construction and content of constructions of improvement and apartment houses are performed due to appropriate sources of financing.
At the same time by Structure of expenses of the companies of housing connected with content of houses and the house adjoining territories which enter rent the approved above-named resolution of the Cabinet of Ministers of Ukraine it is determined that depreciation expenses of housing do not enter rent.
Thus, the state municipal companies for operation of housing according to the existing tax legislation shall not include the cost of objects of housing stock which are on balance of such companies, in book value of fixed assets of group 1, to charge depreciation on such fixed assets and to reduce taxable profit for accounting tax period. On objects of housing stock which are in the state-owned or municipal property depreciation in accordance with the established procedure is charged. At the same time financing of expenses on the running or capital repairs of objects of housing stock shall be performed due to appropriate sources of financing.
Considering stated, in structure of gross incomes <...> trolleybus management income gained in the form of payment for accommodation, rent, payment for water, the sewerage, the electric power, heating and for the consumed gas joins. The means received for the specified services (except rent), concern to structure of gross expenses in that accounting tax period when they were listed to suppliers of these services.
In case when goods (works, services) which are made and/or acquired, are partially used in taxable transactions, and partially not, the amount of the tax credit joins also part of the paid (accrued) tax in case of their production or acquisition which answers part of use of such goods (works, services) in taxable transactions of the accounting period.
Vice-chairman Mr. Operenko
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