of December 2, 2010 No. 2755-VI
1.1. The tax code of Ukraine governs the relations arising in the sphere of collection of taxes and charges, in particular determines the exhaustive list of taxes and fees that cope in Ukraine, and procedure for their administration, taxpayers and meeting, their rights and obligation, competence of monitoring bodies, powers and obligations of their officials during administration of taxes and fees, and also responsibility for violation of the tax legislation.
This Code determines functions and the legal basis of activities of the monitoring bodies determined by Item 41.1 of article 41 of this Code, and the central executive body which provides forming and realizes the state financial policy.
1.2. Rules of the taxation of goods or services which move through customs border of Ukraine are determined by this Code, except rules of the taxation of goods duty which are established by the Customs code of Ukraine and other laws concerning customs affairs.
1.3. This Code does not regulate questions of repayment of the tax liabilities or collection of tax debt from persons to whom the judicial processes determined by the Code of Ukraine by insolvency proceedings from banks on which the provisions of the law of Ukraine "On system of guaranteeing household deposits", conducting complex checks for the purpose of detection of financial accounts and repayment of obligations on payment of single fee on obligatory national social insurance, (except features of functioning of the single account, submission of the reporting on the amounts of the assessed single contribution) charges on compulsory national pension insurance from separate types of economic activities expatiate extend.
1.4. Establishment and cancellation of charges on compulsory national pension insurance from separate types of economic activities, their sizes and mechanisms of collection are performed according to the Law of Ukraine "About collection on compulsory national pension insurance.
2.1. Change of provisions of this Code can be performed only by introduction of amendments to this Code.
3.1. The tax legislation of Ukraine consists of the Constitution of Ukraine; of this Code; The Customs code of Ukraine and other laws concerning customs affairs regarding regulation of the legal relationship arising in connection with the taxation duty of transactions on movement of goods through customs border of Ukraine (further - the laws concerning customs affairs); the existing international treaties which consent to be bound is provided by the Verkhovna Rada of Ukraine and which regulate the tax matters; the regulatory legal acts adopted on the basis and in pursuance of of this Code and the laws concerning customs affairs; decisions of the Supreme Council of the Autonomous Republic of Crimea, local government bodies concerning the local taxes and charges accepted by the rules established by this Code.
3.2. If the international treaty which consent to be bound is provided by the Verkhovna Rada of Ukraine establishes other rules, than those which are provided by this Code are applied rules of the international treaty.
4.1. The tax legislation of Ukraine is based on the following principles:
4.1.1. generality of the taxation - each person shall pay the taxes and fees established by this Code, the laws concerning customs affairs which payer it is according to provisions of this Code;
4.1.2. equality of all payers before the law, non-admission of any manifestations of tax discrimination - ensuring identical approach to all taxpayers irrespective of social, racial, national, religious affiliation, pattern of ownership of the legal entity, nationality of physical person, the place of origin of the capital;
4.1.3. inevitability of approach of the responsibility determined by the law in case of violation of the tax legislation;
4.1.4. presumption of legitimacy of decisions of the taxpayer if the provision of the law or other regulatory legal act published based on the law or if regulations of various laws or various regulatory legal acts allow ambiguous (multiple) interpretation of the rights and obligations of taxpayers or monitoring bodies owing to what there is opportunity to make the decision in advantage both the taxpayer, and monitoring body;
4.1.5. fiscal sufficiency - establishment of taxes and fees taking into account need of achievement of balance of budget expenses with its receipts;
4.1.6. social justice - establishment of taxes and fees according to solvency of taxpayers;
4.1.7. profitability of the taxation - establishment of taxes and fees which amount of receipts from payment in the budget considerably exceeds expenses on their administration;
4.1.8. taxation neutrality - establishment of taxes and fees by the method which is not influencing increase or reduction of competitiveness of the taxpayer;
4.1.9. stability - changes cannot be made to any elements of taxes and fees later than in six months prior to the beginning of new budget period in which new rules and rates will be effective. Taxes and fees, their rates, and also tax benefits cannot change within fiscal year;
4.1.10. uniformity and convenience of payment - establishment of the due dates for tax payment and charges, proceeding from need of ensuring timely receipt of funds in budgets for implementation of budget expenses and convenience of their payment by payers;
4.1.11. single approach to establishment of taxes and fees - determination at the legislative level of all obligatory elements of tax.
4.2. The nation-wide, local taxes and charges which collection is not provided by this Code are not subject to payment.
4.3. Tax periods and the due dates for tax payment and charges are established, proceeding from need of ensuring timely receipt of funds in budgets, taking into account convenience of accomplishment by the payer of tax debt and reduction of expenses on administration of taxes and fees.
4.4. Establishment and cancellation of taxes and fees, and also privileges to their payers are performed according to this Code the Verkhovna Rada of Ukraine, and also the Verkhovna Rada of the Autonomous Republic of Crimea, village, settlement, city councils and councils of the integrated territorial communities created according to the law and the perspective plan of forming of the territories of communities within their powers determined by the Constitution of Ukraine and the laws of Ukraine.
4.5. In case of establishment or expansion of the existing tax benefits such privileges are applied from next fiscal year.
5.1. Concepts, the rules and provisions established by this Code and the laws concerning customs affairs are applied only for regulation of the relations, stipulated in Article 1 of this Code.
5.2. If concepts, terms, rules and provisions of other acts contradict concepts, terms, rules and provisions of this Code, concepts, terms, rules and provisions of this Code are applied to regulation of the relations of the taxation.
5.3. Other terms which are applied in this Code and are not determined by it, used in the value established by other laws.
6.1. Tax is the obligatory, unconditional payment in the relevant budget into the single account which is collected from taxpayers according to this Code.
6.2. Collection (payment, fee) is the obligatory payment in the relevant budget into the single account which is collected from payers of charges, with condition of receipt of special benefit by them, including owing to making for benefit of such persons by state bodies, local government bodies, other authorized bodies and persons of legally significant actions.
6.3. Set of the nation-wide and local taxes and charges which are collected in the procedure established by this Code makes the taxation system of Ukraine.
7.1. During establishment of tax the following elements are surely determined:
7.1.1. taxpayers;
7.1.2. taxation object;
7.1.3. taxation basis;
7.1.4. tax rate;
7.1.5. procedure for calculation of tax;
7.1.6. tax period;
7.1.7. term and payment procedure of tax;
7.1.8. term and procedure for provision of the reporting on calculation and tax discharge.
7.2. During establishment of tax tax benefits and procedure for their application can be provided.
7.3. Any questions concerning the taxation are regulated by this Code and cannot be established or change other laws of Ukraine, except the laws containing only provisions concerning introduction of amendments to this Code and/or the provisions establishing responsibility for violation of regulations of the tax legislation.
7.4. The tax elements determined in Item 7.1 of this Article the bases for provision of tax benefits and procedure for their application are determined by exclusively this Code.
8.1. In Ukraine the nation-wide and local taxes and charges are established.
8.2. The taxes and fees established by this Code and which are obligatory to payment in all territory of Ukraine except the cases provided by this Code belong to nation-wide.
8.3. Taxes and fees which are established according to the list and within the extreme sizes of the rates determined by this Code, decisions of village, settlement, city councils and within their powers belong to local and are obligatory to payment in the territory of the corresponding territorial communities.
9.1. Treat nation-wide taxes:
9.1.1. income tax of the companies;
9.1.2. income tax;
9.1.3. value added tax;
9.1.4. excise tax;
9.1.5. ecological tax;
9.1.6. rent payment;
9.1.7. duty.
9.2. The relations connected with establishment and collection of duty are regulated by the customs legislation if another is not provided by this Code.
9.3. Transfer of nation-wide taxes and fees in state and local budgets is performed according to the Budget code of Ukraine.
9.4. Establishment of the nation-wide taxes and fees which are not provided by this Code is forbidden.
10.1. Treat the local taxes:
10.1.1. property tax;
10.1.2. single tax.
10.2. Treat local charges:
10.2-1. Local councils surely establish the single tax and the property tax (regarding vehicle tax and payment for the earth, except the land tax for forest lands);
10.2.2. tourist tax.
10.2. Local councils surely establish the single tax and the property tax (regarding vehicle tax and payment for the earth).
10.3. Local councils within the powers determined by this Code resolve issues according to requirements of this Code for establishment of the property tax (regarding the non-personal tax, other than the parcel of land) and establishment of collection for parking lots of vehicles, tourist tax and the land tax for forest lands.
10.4. Establishment of the local taxes and charges which are not provided by this Code is forbidden.
10.5. Transfer of the local taxes and charges in the corresponding local budgets is performed according to the Budget code of Ukraine.
11.1. Special tax regimes are set and applied in the cases and procedure determined by exclusively this Code.
11.2. Special tax regime - system of actions which determines special procedure for the taxation of separate categories of business entities.
11.3. The special tax regime can provide special procedure for determination of elements of taxes and fees, exemption of separate taxes and fees.
11.4. The tax regimes which are not determined by those this Code are not recognized the special modes.
12.1. The Verkhovna Rada of Ukraine establishes nation-wide taxes and fees in the territory of Ukraine and determines:
12.1.1. list of nation-wide taxes and fees;
12.1.2. the list of the local taxes and charges which establishment is within the competence of village, settlement city councils;
12.1.3. the provisions determined in Items 7. 1, 7.2 articles 7 of this Code of rather nation-wide taxes and fees;
12.1.4. the provisions determined in Items 7. 1, 7.2 articles 7 of this Code of rather local taxes and charges.
12.2. Treat powers of the Supreme Council of the Autonomous Republic of Crimea:
12.2.1. Establishment in the territory of the Autonomous Republic of Crimea of rent payment for use of natural resources for mining (except rent payment for use of natural resources for mining of nation-wide value), rent payment for use of natural resources for the purpose of, not connected with mining, within their limiting rates determined by this Code;
12.2.2. Change of the size of rates of the rent payment provided by subitem 12.2.1 of this Item, within its limiting rates determined by this Code, according to the procedure, established by this Code;
12.2.3. determination of the size and provision of additional tax benefits within the amount which comes to the budget of the Autonomous Republic of Crimea according to Article 69 of the Budget code of Ukraine.
12.3. Village, settlement, city councils and council of the integrated territorial communities created according to the law and the perspective plan of forming of the territories of communities within the powers make the decision on establishment of the local taxes and charges and tax benefits on payment of the local taxes and charges till July 15 of the year preceding budget period in which application of the established local taxes and/or charges, and about modification of such decisions is planned.
For action of warlike or emergency state in Ukraine in the territories where the relevant village, settlement, city councils temporarily do not perform the powers, decisions on establishment of the local taxes and/or charges and/or provisions of tax benefits on payment of the local taxes and/or charges have the right to accept the relevant military authorities and military civil authorities according to the procedure, provided by this Code for village, settlement, city councils.
12.3.1. Establishment of the local taxes and charges is performed according to the procedure, determined by this Code.
12.3.2. In case of decision making about establishment of the local taxes and charges the taxation object, the taxpayer and/or charges, the rate size, tax period and other obligatory elements determined by article 7 of this Code with respect for the criteria established by the Section XII of this Code for the corresponding local tax or collection are surely determined.
12.3.3. The village, settlement, city councils and councils of the integrated territorial communities created according to the law and the perspective plan of forming of the territories of communities send to ten-day time from the date of decision making, but no later than July 25 of the year preceding budget period in which application of the established local taxes and/or charges and tax benefits on payment of the local taxes and/or charges, in monitoring body in which payers of the corresponding local taxes and/or charges, information in electronic form concerning rates and tax benefits on payment of the local taxes and/or charges according to the procedure and in form, the approved Cabinet of Ministers of Ukraine, and copy of the made decisions on establishment of the local taxes and/or charges and on modification of such decisions stay on the registry is planned.
If in the decision of local government body on establishment of the local taxes and/or charges, and also tax benefits the term of its action is not determined by their payment, such decision is acting before adoption of the new decision.
Monitoring bodies no later than August 25 of the current year constitute summary information on the size and date of establishment of rates of the local taxes and/or charges in the corresponding territories, and also about the tax benefits established in the corresponding territories and submit it electronically to the central executive body which realizes the state tax policy.
Monitoring bodies according to the Budget code of Ukraine submit to local government bodies by sources of the income the reporting:
about the amounts of the accrued and paid taxes and/or charges, the amounts of tax debt which are excessively paid to local budgets of taxes and/or charges in the corresponding territories - monthly, no later than the 10th following for reporting;
about the amounts of the written-off bad tax debt; the amounts of the spread and delayed monetary commitments and/or tax debt of taxpayers which shall be paid to local budgets in the corresponding territories; the amounts of the provided tax benefits, including losses of budget receipts from their provision, - quarterly, no later than 25 days after the termination of reporting quarter.
The reporting by taxpayers is provided by monitoring body at the request of local government body within 20 days from the moment of receipt of request by it.
The procedure for provision of the reporting by taxpayers to local government bodies affirms the central executive body which provides forming and realizes the state financial policy.
The central executive body realizing the state tax policy no later than September 25 of the current year publishes on the official website summary information on the size and installation date in the corresponding territories of rates of the local taxes and/or charges, and also about the tax benefits established in the corresponding territories.
The local government body in ten-day time from the date of approval of technical documentation of normative money value of lands sends electronically to the monitoring body and the central executive body realizing state policy in the sphere of land relations, information on normative money value of lands according to the procedure and in form, the approved Cabinet of Ministers of Ukraine.
The procedure for exchange of information between local government bodies and the central executive body realizing state policy in the sphere of land relations is determined by the Cabinet of Ministers of Ukraine.
The central executive body which realizes state policy in the sphere of land relations no later than July 15 of the current year publishes summary information on the carried-out normative money value of lands on the official website.
12.3.4. The decision on establishment of the local taxes and charges will officially be promulgated by relevant organ of local self-government till July 25 of the year preceding budget period in which application of the established local taxes and/or charges or changes is planned (planning period). In other case of regulation of relevant decisions are applied not earlier than the beginning of the budget period coming behind planning period.
12.3.5. If till July 15 of the year preceding budget period in which application of the local taxes and/or charges is planned the village, settlement, city council or council of the integrated territorial communities created according to the law and the perspective plan of forming of the territories of communities did not make the decision on establishment of the corresponding local taxes and/or charges which are obligatory according to regulations of this Code, such taxes and/or charges are levied proceeding from regulations of this Code using rates which were effective till December 31 of the year preceding budget period in which application of such local taxes and/or charges is planned.
12.3.6. The central executive body providing forming also realizes the state financial policy, approves forms of tax declarations (calculations) for the local taxes and charges according to the procedure established by this Code, and in case of need provides methodical recommendations about their filling.
12.3.7. It is forbidden to the village, settlement, city councils and councils of the integrated territorial communities created according to the law and the perspective plan of forming of the territories of communities to establish individual preferential rates of the local taxes and charges for separate legal entities and physical persons entrepreneurs and physical persons or to exempt them from payment of such taxes and fees.
Action of paragraph one of this subitem does not extend to acceptance by village, settlement, city councils, military authorities and military civil authorities of decisions on establishment of tax benefits on payment of the local taxes and/or charges based on statements of taxpayers for recognition of the parcels of land unsuitable for use in connection with potential hazard of their pollution by explosive objects (with obligatory specifying of cadastral numbers of such parcels of land), and also about modification of such decisions.
The decision on establishment of tax benefits on payment of the local taxes and/or charges based on statements of taxpayers for recognition of the parcels of land unsuitable for use in connection with potential hazard of their pollution shall be accepted by explosive objects for each calendar year separately, on condition of availability of the corresponding statements of taxpayers, and for the period no more than until the end of the current calendar year.
12.3.8. For action of warlike or emergency state village, settlement, city councils and councils of the integrated territorial communities which are created according to the law and the perspective plan of forming of the territories of communities have power of decision about establishment of the local taxes and/or charges and tax benefits on payment of the local taxes and/or charges without application of the procedures provided by the Law of Ukraine "About fundamentals of the state regulatory policy in the sphere of economic activity". In case of introduction of warlike or emergency state in certain areas of Ukraine the provision of this subitem extends only to representative bodies of territorial communities of the corresponding administrative and territorial units in the territory of which warlike or emergency state is entered.
12.4. On taxes and fees treat powers of village, settlement, city councils, military authorities and military civil authorities:
12.4.1. Establishment of rates of the local taxes and charges within the rates determined by this Code;
12.4.2. determination of the list of tax agents according to article 268 of this Code;
12.4.3. decision making about establishment of the local taxes and charges, change of the size of their rates, the taxation object, procedure for collection or provision of tax benefits which involves change of the tax liabilities of taxpayers and becomes effective since the beginning of budget period;
12.4.4. It is excluded.
12.4.5. provision of information to monitoring bodies on the location of the parcels of land concerning the allocated parcels of land in nature (on the area) to owners of land shares (shares) based on decisions of local government body with provision of copies of the following documents:
the identity document and confirming citizenship of Ukraine (the passport of the citizen);
registration number of accounting card of the taxpayer;
the cadastral plan of the parcel of land from the project of land management concerning the organization of the territory of land shares (shares);
the certificate on the right to land share (share) (in the presence).
Such information is provided in electronic form according to the procedure and in form, the approved Cabinet of Ministers of Ukraine.
12.4.6. Provision of information to monitoring bodies on the location of the parcels of land concerning decisions on establishment of tax benefits on payment of the local taxes and/or charges accepted based on statements of taxpayers for recognition of the parcels of land unsuitable for use in connection with potential hazard of their pollution by explosive objects. Such information is provided in electronic form according to the procedure and in form, the approved Cabinet of Ministers of Ukraine, within 10 calendar days from the date of adoption of the relevant decision with obligatory specifying of cadastral numbers of the parcels of land on which the relevant decision is made.
12.5. Officially the promulgated decision on establishment of the local taxes and/or charges, and also change of the size of their rates, the taxation object, procedure for collection or provision of tax benefits or on modification of such decisions is the regulatory legal act on the tax matters the local taxes and charges which becomes effective taking into account the terms provided by subitem 12.3.4 of this Article.
Payers of the local taxes and charges in case of determination of the tax liabilities can use the summary information posted on the official website of the central executive body which provides forming and realizes the state financial policy. Such payers are exempted from liability if in the summary information posted on the official website the mistake containing discrepancies between data of monitoring bodies and data officially of the promulgated decision on establishment of the local taxes and/or charges or modification of such decisions is revealed. In that case the penalties and penalty fee provided by this Code for violation of tax and other legislation, control of which observance is imposed on the monitoring bodies caused by such mistake, are not applied to such taxpayers, there are no bases for involvement of the taxpayer and/or his officials to responsibility.
13.1. Income gained by resident of Ukraine (except physical persons) from sources outside Ukraine, is considered during determination of its object and/or taxation basis in full.
13.2. In case of determination of object and/or taxation basis the expenses performed by resident of Ukraine (except physical persons) in connection with receipt of the income from origin sources outside Ukraine, are considered according to the procedure and the sizes established by this Code.
13.3. Income gained by the physical person - the resident from origin sources outside Ukraine, is included the total annual taxed income, except the income, non-taxable in Ukraine according to provisions of this Code or the international treaty which consent to be bound is provided by the Verkhovna Rada of Ukraine.
13.4. The amounts of taxes and fees paid outside Ukraine are enlisted during calculation of taxes and fees in Ukraine by the rules established by this Code.
13.5. For receipt of the right to transfer of the taxes and fees paid outside Ukraine, the payer shall receive from state body of the country where such income (profit) is gained, authorized to levy such tax, the certificate of the amount of the paid taxes and fees, and also about base and/or the taxation object. The specified reference is subject to legalization in the respective country, the relevant foreign diplomatic organization of Ukraine if other is not provided by the existing international treaties of Ukraine.
14.1. In this Code of concept are used in such value:
14.1.1. the aval - the bill guarantee according to which the bank takes the responsibility to the bill holder for accomplishment by the drawer of payment of the tax anticipation bill which is drawn up by putting down of warranty text of bank on each copy of the tax anticipation bill;
14.1.1-1. administration of taxes, charges, customs payments, single fee on obligatory national social insurance (further - single fee) and other payments according to the legislation, control of which observance is imposed on monitoring bodies (further, - taxes, charges, payments) is set of decisions and procedures of monitoring bodies and actions of their officials which determine institution structure of the tax and customs relations, will organize identification, accounting of taxpayers and payers of single fee and the taxation objects, provide field service of taxpayers, the organization and control of tax payment, charges, payments according to the procedure established by the law;
14.1.1-2. asset with right to use - the asset recognized by the lessee according to requirements of international accounting standards which represents the right to the lessee to use underlying asset during lease term
14.1.2. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014
14.1.3. depreciation - systematic distribution of fixed asset cost, other non-current and intangible assets which will be amortized, during the term of their useful use (operation);
14.1.4. the excise tax - the indirect consumption tax of separate types of the goods (products) determined by this Code as excisable which joins in the price of such goods (products);
14.1.5. alcoholic beverages - the products received by spirit fermentation of sacchariferous materials or made on the basis of food alcohols with content of alcohol of percent of volume units, ethyl over 0,5, which are specified in goods items 2203, of 2204, of 2205, 2206 (except kvass of "live" fermentation), 2208 according to UKT foreign trade activities, and also with content of alcohol of ethyl 8,5 of percent of volume units and more which are specified in goods items 2103 90 30th 00, 2106 90 according to UKT foreign trade activities;
14.1.6. the excise warehouse is:
a) specially equipped rooms in the limited territory (further - rooms) located on customs area of Ukraine where under control of permanent representatives of monitoring body the manager of excise warehouse performs the economic activity by development, processings (conversion), mixing, flood, packaging, packing, storage, obtaining or issue, and also realization of alcohol ethyl, vodka and alcoholic beverage products;
b) the room or the territory on customs area of Ukraine where the manager of excise warehouse performs the economic activity by development, processings (conversion), mixing, flood, loading unloading, storage, fuel realization.
Are not excise warehouse:
a) the premises of separate divisions of the manager of excise warehouse used by it only for packaging, packing, storage obtaining or issues by the marked brands of the excise tax of vodka and the alcoholic beverage products shipped from excise warehouse and also for implementation of wholesale and/or retail trade it agrees the license obtained by the manager of excise warehouse;
b) the room or the territory, on each of which the total capacity of the located reservoirs for loading unloading and storage of fuel does not exceed 200 cubic meters, and the subject of managing (except the payer of the single tax of the fourth group) - the owner or the user of such room or the territory receives within calendar year fuel in the amounts which are not exceeding 1000 cubic meters (without amount of the fuel received through fuel-dispensing columns in places of retail trade by fuel on which the corresponding licenses are obtained), and uses fuel only for needs of own consumption or industrial conversion and does not perform transactions on realization and fuel storage to other persons;
The criterion determined by this subitem to the total capacity of reservoirs to loading unloading and storage of fuel is not applied to reservoirs of subjects of managing which are managers at least of one excise warehouse;
c) the room or the territory irrespective of the total capacity of the located reservoirs for loading unloading and storage of fuel, the owner or the user of which is the subject of managing - the payer of the single tax of the fourth group who receives within calendar year fuel in the amounts which are not exceeding 10000 cubic meters (without amount of the fuel received through fuel-dispensing columns in places of retail trade by fuel on which the corresponding licenses are obtained), and uses fuel only for needs of own consumption and does not perform transactions on realization and fuel storage to other persons;
d) fuel tank as reservoir for storage of fuel it is direct in the vehicle or the equipment or the device;
ґ) the room or the territory, including the taxpayer where the fuel in consumer pack in reservoir to 5 liters inclusive received from the producer or person who performed its pouring in such container is stored or implemented only.
14.1.6-1. portable excise warehouse - the vehicle (the automobile, railway, underwater, river, air, bulk distribution line) on which fuel or alcohol ethyl on customs area of Ukraine moves and/or stored.
The vehicle acquires the status of portable excise warehouse during the period of its use for:
a) movement in it on customs area of Ukraine of fuel or alcohol ethyl, implementable (except fuel or alcohol ethyl, moved on the territory of Ukraine with transit the through passage or internal transit determined by the subitem "an" of Item 2 parts two of Article 91 of the Customs code of Ukraine);
b) storages in it of fuel or alcohol ethyl on customs area of Ukraine;
c) import of fuel or alcohol ethyl on customs area of Ukraine from which the excise tax or on the conditions determined by article 229 of this Code is paid.
The vehicle in which fuel or alcohol ethyl moves and/or stored the property right to which belongs to several managers of portable excise warehouse, represents several excise portable warehouses which quantity is equal to the number of owners of fuel or alcohol ethyl which moves and/or remains in such vehicle.
The vehicle in which fuel or alcohol ethyl moves and/or stored to which passes the property right from one subject of managing to another, it is considered other portable excise warehouse.
Are not portable excise warehouse:
the vehicle which is used by subject of managing which is not manager of excise warehouse and the payer of the excise tax, for movement on customs area of Ukraine of own fuel or alcohol of own consumption, ethyl for needs, or industrial conversion;
fuel tank of the vehicle.
14.1.7. appeal of decisions of monitoring bodies - appeal by the taxpayer of the tax notice - the decision on determination of the amounts of monetary commitment of the taxpayer or any decision of monitoring body according to the procedure and the terms established by this Code according to procedures of administrative appeal, or judicially;
14.1.8. auction (the public biddings) - public method of asset sale for the purpose of receipt of the maximum proceeds from sales of assets in certain time and in the established place;
14.1.9. Residual cost of fixed assets, other non-current and intangible assets for the purposes of the Section III - the amount of residual cost of such means and assets which is determined as difference between the original cost and the amount calculated depreciation according to provisions of the Section III of this Code;
14.1.10. barter (goods exchange) transaction - the economic activity providing carrying out calculations for goods (works, services) in not cash form within one agreement;
14.1.10-1. The multilateral agreement CRS - the multilateral agreement of competent authorities about automatic exchange of information about financial accounts (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (MCAA CRS) signed according to article 6 of the Convention on the mutual administrative aid in tax cases;
14.1.10-2. The multilateral agreement CbC (for the purposes of article 39 of this Code) - the multilateral agreement of competent authorities about automatic exchange of reports by the countries (Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports) signed according to article 6 of the Convention on the mutual administrative aid in tax cases;
14.1.10-3. The agreement of QCAA (for the purposes of article 39 of this Code) - the agreement signed between the competent authorities of Ukraine and foreign jurisdiction which are the parties of the existing international treaty containing the regulations on exchange of information for the tax purposes providing automatic exchange of reports by the countries of the international group of companies between Ukraine and such foreign jurisdiction (Qualifying Competent Authority Agreement) including the multilateral agreement CbC.
14.1.11. Bad debt - the debt corresponding to one of the following signs:
a) debt on obligations according to which the term of limitation period expired;
b) overdue debt of the died physical person, in case of absence at it heritable property on which collection can be turned;
c) overdue debt of persons who judicially are acknowledged it is unknown absent, are declared the dead;
d) it is excluded;
ґ) the debt of person delayed over 180 days, the size of cumulative requirements of the creditor on which does not exceed the size of indisputable requirements of the creditor which is minimum established by the legislation for initiation of proceeedings on bankruptcy, and for physical persons - the debt does not exceed 25 percent of the minimum wage (per year) established for January 1 of accounting tax year (in case of lack of legislatively approved insolvency proceeding of physical persons);
e) asset in the form of corporate laws or not debt securities, the issuer declared bankrupt or it is stopped as the legal entity in connection with its liquidation;
e) the amount of residual prize fund of lottery as of December 31 every year;
є) the overdue debt of physical person or legal entity which is not extinguished owing to insufficiency of property of the specified person provided that actions for recovery by enforcement of property of the debtor did not lead to complete debt repayment;
g) debt which collection became impossible in connection with action of force majeure circumstances, natural disaster (force majeur circumstances) confirmed according to the procedure, stipulated by the legislation;
h) debt of the subjects of managing declared bankrupt in the procedure established by the law or stopped as legal entities in connection with their liquidation;
i) debt of physical person which remained outstanding before the mortgage holder after implementation according to article 36 of the Law of Ukraine "About mortgage" addresses of collection regarding mortgage by extrajudicial settlement based on the agreement if the law or the agreement provide that after completion of such extrajudicial settlement any subsequent requirements of the mortgage holder for execution by the debtor - physical person of primary obligation are invalid;
i) the debt of person on the agreement on consumer loan or other agreement, is cancelled according to Items 12 and 16 of the Section IV "Final and transitional provisions" of the Law of Ukraine "About consumer crediting".
Amount of debt on financial loan, including the amount of principal debt and/or the amount of imputed incomes on which the delay of repayment of amount of debt (its part) constitutes more than 360 days, except debt on financial loans of persons can be carried to bad debt of banks and non-bank financial institutions:
connected with such creditor;
which are with such creditor in employment relationships;
which were with such creditor in employment relationships, and the period between date of dismissal of such persons and date of forgiveness of their debt does not exceed three years.
14.1.12. base rate of the freight - the freight amount, including expenses on loading, unloading, overload and warehousing (storage) of goods, increased by expense amount for trip of the vessel or other vehicle, paid (compensated) by the freighter according to the signed agreement of chartering;
14.1.13. free of charge provided goods, works, services:
a) goods which are provided according to gift agreements, other agreements under which monetary or other compensation of cost of such goods or their return, or without the conclusion of such agreements is not provided;
b) works (service) which are performed (are provided) without promotion of the requirement concerning compensation them to cost;
c) the goods transferred to legal entity or physical person to safe custody and used by it;
14.1.14. bioethanol - the alcohol ethyl dehydrated which is made of biomass or of alcohol ethyl - raw for use as biofuel or biocomponent and belongs to goods item of 2207 according to UKT foreign trade activities;
14.1.15. buildings - the land improvements consisting from bearing and protective or connected (it is not real - protective designs which form the land or underground rooms intended for accommodation or stay of people, placement of property, animals, plants, storage of other material values, implementation of economic activity;
14.1.16. the production grant from the budget - financial aid from the state which is provided to the subject of housekeeping on irretrievable basis for the purpose of consolidation of its financial and economic provision and/or for ensuring production of goods, performance of works, provision of services;
14.1.17. budgetary institution - in the value given in the Budget code of Ukraine;
14.1.18. budget compensation - compensation of negative value of the value added tax based on confirmation of legitimacy of the amount of budget compensation of the value added tax by results of check of the payer;
14.1.19. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014
14.1.20. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014
14.1.21. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014
14.1.21-1. Commodity importation on customs area of Ukraine, commodity exportation out of limits of customs area of Ukraine - set of the actions connected with movement of goods through customs border of Ukraine by any method in the corresponding direction according to the Customs code of Ukraine;
14.1.22. the drawer for the purposes of the Section VI of this Code - the subject of managing - the producer receiving:
from excise warehouse alcohol ethyl for production of the alcoholic beverages determined by Article 225, and also for production of the separate types of products determined by Item 229.1 of Article 229 of the Section VI of this Code;
from the oil processing company or imports on customs area of Ukraine the oil products, substances used as components of motor fuels for their use depending on the direction determined by Items 229.2 - 229.8 Articles 229 of the Section VI of this Code;
14.1.23. the bill holder for the purposes of the Section VI - monitoring body in place of registration of the drawer;
14.1.24. the large taxpayer - the legal entity or permanent mission of the nonresident in the territory of Ukraine in which the amount of the income from all types of activity for the last four consecutive tax (reporting) quarters is exceeded by the equivalent of 50 million euros determined by the weighted official rate of the National Bank of Ukraine for the same period or total amount of taxes, charges, the payments paid to the Government budget of Ukraine, control of which collection is imposed on monitoring bodies, except customs payments for the same period exceeds the equivalent 1, 5 million euros determined by the weighted official rate of the National Bank of Ukraine for the same period;
14.1.25. ceased to be valid since 01.01.2013 according to the Law of Ukraine of 24.05.2012 No. 4834-VI
14.1.26. wine-making products - natural grape wines, wine natural fortified, sparkling, sparkling, aerated, Vermouths, brandy, mash grape and other wine materials, cognacs, other alcoholic beverages from grapes, fruits and berries;
14.1.27. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014
14.1.28. the made products - the total amount of the products got according to the agreement on distribution of products and delivered in measurement Item;
14.1.28-1. Production of excise goods (products) - engineering procedure, including mixing, which implementation as a result of change of form, properties or composition of raw materials, semifinished products or finished goods leads to receipt of excise goods (products, including raw materials), provision to such goods of other properties that brings or does not lead to growth in volumes of such goods;
14.1.29. recovery power sources - sources wind, solar, geothermal power, energy of waves and inflows, hydraulic power, energy of biomass, gas from organic waste, gas of sewer treatment plants, biogases;
14.1.30. separate divisions - in the value determined by the Civil code of Ukraine. For the Section IV of this Code - in determination of the Economic code of Ukraine;
14.1.31. property acquisition - any actions of the taxpayer owing to which making such taxpayer according to the procedure, provided by the law, loses the property right to the property belonging to such taxpayer or right to use, in particular, natural resources which in the procedure determined by the legislation are provided to it in use;
14.1.32. safe custody - economic activity which is performed by the taxpayer and provides transfer according to contracts of storage of material values for storage to other physical person or legal entity without right to use in economic circulation of such person with further return of such material values to the taxpayer without change of quality or quantity characteristics;
14.1.33. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014
14.1.33-1. own agricultural products - agricultural products (agricultural goods) which fall under determination of the foreign trade activities groups 1-24 UKT if such products are grown up, fattened, caught or gather, produced, made, processed directly by the producer of these products - the owner, the lessee or the user on other conditions (including on the terms of emphyteusis) the parcels of land carried to agricultural holdings or on conditions to be provided.
14.1.34. owners of the parcels of land - legal entities and physical persons (residents and nonresidents) which according to the law acquired the property right to the earth in Ukraine, and also territorial communities and the state concerning lands of municipal and state-owned property respectively;
14.1.35. hydrocarbonic raw materials - oil, natural gas (including oil (passing) gas, gas (methane) of coal fields, gas of slate thicknesses, gas of central basin type, gas of collectors of dense breeds), gas condensate, being products;
14.1.36. economic activity - the activities of person connected with production (production) and/or sales of goods, performance of works, provision of services which are directed to income acquisition and is conducted by such person independently and/or through the separate divisions, and also through any other person acting for benefit of the first person, in particular under commission agreements, orders and to agency agreements;
14.1.37. economic activity of the mountain company for mining for the purposes of the Section IX of this Code - activities of the mountain company which cover processes of production and primary conversion of minerals;
14.1.37-1. ceased to be valid according to the Law of Ukraine of 23.02.2014 No. 767-VII
14.1.38. monetary commitment in the international legal relationship - obligations of the taxpayer to pay to the budget of foreign state the corresponding amount of means according to the procedure and the terms determined by the legislation of such foreign state;
14.1.39. monetary commitment of the taxpayer - the amount of means which the taxpayer shall pay to the relevant budget into the single account as the tax liability and/or other obligation, control of which payment is imposed on monitoring bodies and/or the penal (financial) sanction which is collected from the taxpayer in connection with violation by it of requirements of the tax legislation and other legislation, control of which observance is imposed on monitoring bodies, and also sanctions for violation of the law in the sphere of foreign economic activity and penalty fee;
14.1.40. goodwill (goodwill cost) - intangible asset which cost is determined as difference between market price and book value of assets of the company as the complete property complex resulting from use of the best managerial qualities, the dominating line item on commodity market, services, new technologies and so forth. The goodwill cost is not subject to depreciation and is not considered during expense determination of the taxpayer concerning which assets there was such goodwill;
14.1.41. raw materials supplied by the customer - raw materials, materials, semifinished products, components, energy carriers which are property of one subject of housekeeping (customer) and are transferred to other subject of housekeeping (producer) for production of finished goods, with further transfer or return of such products or its part to their owner or according to its order to other person.
The paragraph two is excluded;
14.1.42. data of the state land cadastre - set of data and documents on the location and legal regime of the parcels of land, their assessment, classification of lands, quantitative and high-quality characteristics, distribution among the owners of land and land users prepared according to the law;
14.1.43. the debtor - person at whom owing to last events the debt to other person in the form of certain amount of means, their equivalent or other assets was formed;
14.1.44. the deposit (contribution) - means which are provided by physical persons or legal entities in management to the resident determined by the financial organization according to the legislation of Ukraine or the nonresident for term or on demand and under percent on the terms of issue on the first demand of or return after the term established by the agreement. Attraction of deposits can be performed in the form of release (issue) of savings (deposit) certificates. Rules of implementation of deposit transactions are established: for bank deposits - the National Bank of Ukraine according to the legislation; for deposits (fees) in other financial institutions - the state body determined by the law;
14.1.44-1. government securities - bonds of internal and external state loans and treasury obligations of Ukraine placed by the central executive body which provides forming and realizes the state financial policy and/or realizes the state budget policy in the sphere of national debt management and the debt guaranteed by the state;
14.1.45. the derivative - the document certifying the right and/or the obligation to acquire or sell in the future securities, tangible or intangible assets, and also means on the conditions determined by it. The procedure for release and the circulation of derivatives is established by the legislation.
Treat derivatives:
14.1.45.1. swap - the civil agreement on implementation of exchange of payment flows (cash or non-cash) or other assets calculated based on the price (quotation) of underlying asset including interest rates within the amounts determined by the contract for specific payment date (date of calculations) during operation of the contract;
14.1.45.2. the option - the civil agreement according to which one contract party acquires the right to acquisition (sale) of underlying asset and other party undertakes unconditional obligation to sell (to acquire) underlying asset in the future during effective period of the option or for the established date (date of accomplishment) at the underlying asset price determined during the conclusion of such contract. Under the terms of the option the buyer pays to the seller option award;
14.1.45.3. the forward contract - the civil agreement under which the seller shall transfer in the future at the scheduled time underlying asset to the possession of the buyer under certain conditions and the buyer shall accept at the scheduled time underlying asset and pay for it the price determined by such agreement. The forward contract is carried out by delivery of underlying asset and its payment by means or carrying out between contract parties of cash calculations without delivery of underlying asset.
All conditions of the forward are determined by contract parties during its conclusion.
The conclusion of forwards and their address are performed out of the organizer of trade in the standardized terminal contracts;
14.1.45.4. the futures contract (future) - the standardized terminal contract according to which the seller shall in the future at the scheduled time (date of accomplishment of obligations according to the futures contract) to transfer underlying asset to the possession of the buyer on the conditions determined by the specification, and the buyer shall accept underlying asset and pay for it the price determined by contract parties for date of its conclusion.
The futures contract is carried out according to its specification by delivery of underlying asset and its payment by means or carrying out between contract parties of cash calculations without delivery of underlying asset.
Accomplishment of obligations according to the future is provided by creation of the corresponding conditions by the organizer of trade in the standardized terminal contracts;
14.1.46. activities in the sphere of entertainments - economic activity of legal entities and physical persons - entrepreneurs, consisting in carrying out lotteries, and also entertaining games, participation in which does not provide receipt of cash or property prizes (prizes) by her participants, in particular billiards, bowling alley, bowling, board games, childish video games and so forth;
14.1.47. the additional benefits - means, material or non-material values, services, other income types which are paid (are provided) to the taxpayer by the tax agent if such income is not the salary and is not connected with accomplishment of obligations of labor hiring or is not remuneration under the civil agreements (agreements) signed with such taxpayer (except the cases which are directly provided by regulations of the Section IV of this Code);
14.1.48. the salary for the purposes of the Section IV of this Code - the main and additional salary, other incentive and compensation payments which are paid (are provided) to the taxpayer in connection with the relations of labor hiring according to the law;
14.1.49. dividends - payment which is made by the legal entity, including the issuer of corporate laws, investment certificates or other securities, for benefit of the owner of such corporate laws, investment certificates and other securities certifying the property right of the investor to share (share) in property (assets) of the issuer in connection with distribution of part of its profit calculated by accounting rules.
For the purposes of the taxation are also equated to dividends:
payment in cash or non-cash form which is made by the legal entity for benefit of its founder and/or the participant (participants) in connection with distribution of net profit (its part);
the amounts of the income in payment type for securities (corporate laws) which are paid for benefit of the nonresident specified in subitems "a", "v", "g" of subitem 39.2.1.1 of subitem 39.2.1 of Item 39.2 of article 39 of this Code in controlled transactions over the amount which corresponds to the principle of "outstretched arm";
the cost of goods (works, services), except securities and derivatives), acquired at the nonresident specified in subitems "a", "v", "g" of subitem 39.2.1.1 of subitem 39.2.1 of Item 39.2 of article 39 of this Code in controlled transactions over the amount which corresponds to the principle of "outstretched arm";
the amount of understating of cost of goods (works, services) which are on sale to the nonresident specified in subitems "a", "v", "g" of subitem 39.2.1.1 of subitem 39.2.1 of Item 39.2 of article 39 of this Code in controlled transactions, in comparison with the amount which corresponds to the principle of "outstretched arm";
payment in cash or non-cash form which is performed by the legal entity for benefit of its founder and/or the participant - the nonresident of Ukraine in connection with reduction of the authorized capital, the redemption the legal entity of corporate laws in own authorized capital, exit of the participant from structure of economic society or other similar transaction between the legal entity and his participant, in the amount of which leads to reduction of retained earnings of the legal entity.
14.1.50. additives on the basis of bioethanol - the biocomponents of motor fuel received by synthesis using bioethanol or mixing of bioethanol with the organic compounds and fuel received from hydrocarbonic raw materials in which content of bioethanol meets the requirements of regulating documents and which belong to biofuel;
14.1.51. mining - set of technological transactions on withdrawal, including from deposits of bottom of reservoirs, and to movement, including temporary storage, on surface of the part of subsoil (rocks, ore raw materials and so forth) containing minerals and special work types on mining to which underground gasification and smelting, chemical and bacterial leaching, drazhny and hydraulic development of loose fields, hydraulic transport of rocks of deposits of bottom of reservoirs belongs;
14.1.52. the agreement of long-term insurance of life - the life insurance contract for a period of five and more years providing insurance payment disposable or in the form of annuity if insured person lived up to the termination of the duration of the agreement of the insurance or event provided in the insurance contract or reached the age determined by the agreement. Such agreement cannot provide partial payments within the first five years of its action, except those which are performed in case of approach of the insured events connected with death or disease of insured person or accident that led to establishment to insured person of disability of I or II groups or establishment of disability to person which did not reach eighteen-year age. At the same time the taxpayer - the employer cannot be beneficiary according to such life insurance contracts;
14.1.52-1. the agreement of voluntary medical insurance - the insurance contract providing insurance payment which is performed to healthcare institutions in case of the loss occurrence connected with disease of insured person or accident. Such agreement shall provide also the minimum term of its action one year and return of insurance payments only to the insurer in case of early agreement cancelation;
14.1.52-2. the insurance contract of additional pension is insurance contract which provides obligation of the insurer on implementation of insurance payment (payments) and/or payments in the form of the annuity in case of achievement by the insured person of retirement age determined by the statement of insured person in the insurance contract according to the legislation taking into account that such retirement age cannot be more than 10 years less than retirement age which grants pension entitlement on obligatory national pension insurance. Early termination of the agreement before achievement by insured person of the retirement age specified in the agreement is impossible, except cases: availability medical the confirmed critical condition of health (oncological disease, stroke, etc.) or establishments to insured person of disability of I or II groups; departure of the insurer and/or insured person on permanent residence out of limits of Ukraine; death of insured person. Only insured person or heirs according to the legislation can be the beneficiary under such agreement. Features of change of the insurer according to the insurance contract of additional pension are established according to the law.
14.1.53. the document of foreign state according to which collection of the amounts of tax debt in the international legal relationship - the decision of competent authority of foreign state on charge of tax debt in the budget of such state which on request of the specified competent authority according to the international treaty of Ukraine is subject to accomplishment in the territory of Ukraine is performed;
14.1.54. the income with source of their origin from Ukraine - any income gained by residents or nonresidents including from any kinds of their activities in the territory of Ukraine (including payment (charge) of remuneration by foreign employers), its continental shelf, in exclusive (sea) economic zone, including, but it is not exclusive, the income in type:
a) percent, dividends, royalty and any other passive (investment) incomes paid with residents of Ukraine or permanent missions of nonresidents in Ukraine;
b) the income from provision to residents or nonresidents in lease (use) of the property located in Ukraine including railway vehicles of the transport attributed to the ports located in Ukraine;
c) income from sale of personal and real estate, income from alienation of corporate laws, securities, including shares of the Ukrainian issuers;
d) the income, got in the form of fees and awards on insurance and risks reinsurance in the territory of Ukraine;
ґ) the income of strakhovik - residents from risks insurance of insurers - residents outside Ukraine;
e) other income from activities including connected with complete or partial assignment of the rights and obligations under agreements on distribution of products on customs area of Ukraine or in the territories which are under control of customs authorities (in customs control zones, on specialized licensed customs warehouses and so forth);
e) inheritances, gifts, prizes, prizes;
є) the salary, other payments and remunerations paid in accordance with the terms of the employment and civil contract;
g) income from occupation business and independent professional activity;
h) income from alienation of the rights to production and development of mineral deposits, mineral sources and other natural resources;
i) the income from alienation of shares, shares, corporate or other similar laws in the foreign companies, the organizations created according to the legislation of other states (foreign legal entities) which correspond to the following conditions:
1) at any moment within 365 days preceding sale or other alienation, share value, share, corporate or other similar laws of the foreign legal entity for 50 and more percent it is formed at the expense of shares, shares in Ukrainian the legal entity which belong to the specified foreign legal entity directly or indirectly, and
2) at any moment within 365 days preceding sale or other alienation, share value, by share in the Ukrainian legal entity for 50 and more percent it is formed at the expense of real estate which is in Ukraine and belongs to such Ukrainian legal entity or is used by such Ukrainian legal entity based on the agreement of operating or finance lease (leasing) or the similar agreement, and such use shall be reflected in accounting of such legal entity as asset, including asset with right to use, according to requirements of national provisions (standards) of financial accounting or international accounting standards.
і) the income of nonresidents from alienation of shares, corporate laws in the authorized capital of the legal entity - the resident of Ukraine provided that at any time within 365 days preceding sale or other alienation, the cost of such shares, corporate laws for 50 and more percent it was formed at the expense of the real estate located in Ukraine and belongs to such legal entity - resident of Ukraine based on the agreement of operating or finance lease (leasing) or the similar agreement, and such use shall be reflected in accounting of such legal entity as asset, including asset with right to use, according to requirements of national provisions (standards) of financial accounting or international accounting standards.
Share value, share, corporate or other similar laws (for the purposes of paragraph two of the subitem "i" and the subitem "і" this subitem) and real estate (for the purposes of the paragraph of the third subitem "i" and the subitem "і" this subitem) is determined based on book (residual) value by accounting data as the highest amount within 365 days preceding sale or other alienation at any moment and is subject to comparison with the cost of other property (assets) on book (residual) value according to accounting data of such legal entity.
14.1.55. income gained from sources outside Ukraine - any income gained by residents including from any kinds of their activities outside customs area of Ukraine, including percent, dividends, royalty and any other types of passive incomes, inheritance, gifts, prizes, prizes, the income from performance of works (provision of services) on civil and employment contracts, from provision to residents in lease (use) of the property located outside Ukraine including railway vehicles of the transport attributed to the ports located outside Ukraine, the income from sale of the property located outside Ukraine, the income from alienation of investment assets, including corporate laws, securities and so forth; other income from any kinds of activities outside customs area of Ukraine or the territories, uncontrollable to customs authorities;
14.1.56. the e-mail address - the e-mail address of the taxpayer which consists of the identifier, mark "@" and domain name which is used by the taxpayer for correspondence with state including controlling, and is reported by bodies by introduction of the e-mail address from accounting data of the taxpayer, including in electronic office.
14.1.56-1. electronic identification - the procedure of use identification these persons electronically who unambiguously determine physical person, the legal entity or the representative of physical person or legal entity. The technologies permitted for use for identification of taxpayers in electronic office of the taxpayer are determined by the central executive body which provides forming and realizes the state financial policy;
14.1.56-2. electronic office - set of the information and telecommunication systems of the central executive body realizing the state tax policy, intended for interaction between taxpayers and state, including controlling, bodies for questions of realization of the rights and obligations determined by this Code and other laws, control of which observance is imposed on monitoring bodies, and the regulatory legal acts adopted on the basis and in pursuance of this Code and other laws, control of which observance is imposed on monitoring bodies.
Interaction is implemented through:
the portal decision for users - taxpayers in which work is carried out online (through the Internet in real time) and does not require compulsory use of the customized client application;
the portal decision for users - the state bodies including controlling;
the program interface (API) which gives the chance to implement completeness of functionality of electronic office;
other means, databases, registers which are kept in electronic form, information, telecommunication, information and telecommunication systems of the central executive body which realizes the state tax policy.
The procedure for functioning of electronic office is determined by the central executive body which provides forming and realizes the state financial policy.
14.1.56-3. electronic cigarette - product which can be used for consumption (inhalation) of the vapors which are formed as a result of heating by components of such product of the liquids containing or not containing nicotine. Electronic cigarettes can be disposable or reusable.
14.1.56-4. the liquids used in electronic cigarettes - the liquid mixes of chemicals which are containing or not containing nicotine which are used for creation of vapor in electronic cigarettes and contain, in particular, in cartridges, filling containers and other reservoirs
14.1.56-5. electronic services - the services delivered through the Internet it is automated by means of information technologies and mainly without intervention of the person, including by establishment of special application or appendix on smartphones, tablets, television receivers or other digital devices. To such services, in particular, but not only, belong:
a) delivery of electronic copies, provision of access to images, texts and information, including, but it is not exclusive, subscription to electronic newspapers, magazines, books, provision of access and/or loading of photos, graphical representations, video records;
b) provision of access to databases, including uses of search engines and directory services on the Internet;
c) delivery of electronic copies (electronic and digital information) and/or provision of access to audiovisual works, video and to audioworks to order, to games, including deliveries of services in participation in such games, delivery of services of access to television to programs (channels) or their packets, except access to television programs along with their broadcasting through television network;
d) provision of access to information, commercial, entertaining electronic resources and other similar resources, in particular, but not only, placed on platforms of joint information access or to video records;
") delivery of services of distance training to the Internet which carrying out and provision does not require participation of the person including by provision of access to virtual classes, educational resources in which pupils perform tasks online, and marks are put down automatically, without participation of the person (or with its minimum participation);
e) provision of cloudy service regarding provision of computing resources, resources of storage or systems of electronic communications by means of technologies of cloud computing;
e) delivery of the software and updates to it, including electronic copies, provision of access to them, and also remote servicing of the software and the electronic equipment;
є) rendering promotion services on the Internet, mobile applications and other electronic resources, provision of advertizing space, including by placement of banner advertizing messages on websites, web pages or web portals.
For the purpose of application of this subitem the following transactions do not belong to the electronic services specified in paragraph one of this subitem:
deliveries of goods/services, the order (booking) of which is performed through the Internet, by means of mobile applications and other electronic resources, and the actual delivery is performed without use of the Internet (in particular, services in placement, employment of cars, services of public catering with delivery of products, service of passenger transport and other similar services);
deliveries of the goods and/or services other than electronic services as a part of which there are electronic services if the cost of electronic services is included in total cost of such goods / services;
delivery of services of distance training to the Internet if the Internet is used only as the communication medium between the teacher and the listener;
delivery of copies of works in the field of science, literature and art on material carriers;
provision of consulting services in e-mail;
provision of services on Internet access;
14.1.56-6. the electronic resident (e-resident) - the foreigner who reached 18-year age is not tax resident of Ukraine, received the corresponding qualified electronic confidential services and information which is entered into the information system "E-resident";
14.1.57. ecological tax - nation-wide obligatory payment which is levied from the actual amounts of emissions in atmospheric air, dumpings into water objects of pollutants, placement of waste, the actual amount of radioactive waste which is temporarily stored them by producers, the actual amount of educated radioactive waste and from the actual amount of the radioactive waste which is saved up till April 1, 2009;
14.1.58. share premium - the amount of excess of the receipts received by the issuer from issue (release) of own shares (other corporate laws) and investment certificates over nominal value of such shares (other corporate laws) and investment certificates (during their primary placement), or over the price of the return redemption during the subsequent placements of investment certificates and shares of investment funds;
14.1.59. the housing-and-municipal companies - subjects of housekeeping which directly make create and/or provide housing and communal services (it is applied to the Section IX of this Code);
14.1.59-1. The general standard of the reporting of CRS - the general standard of the reporting and proper verification of information on financial accounts which includes comments to it (Common Standard on Reporting and Due Diligence for Financial Account Information (CRS) approved by Council of Organization for Economic Cooperation and Development on July 15, 2014 (with changes and amendments);
14.1.60. the unified register of tax delivery notes - the register of data of rather tax delivery notes and calculations of adjustment which is kept by the central executive body which provides forming and realizes the state financial policy in electronic form it agrees to the electronic documents provided by taxpayers on value added;
14.1.60-1. The unified register of excise delivery notes - the register of data on excise delivery notes which is kept by the central executive body which provides forming and realizes the state financial policy in electronic form it agrees to the electronic documents provided by payers of the excise tax;
14.1.61. No. 466-IX is excluded according to the Law of Ukraine of 16.01.2020
14.1.62. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014
14.1.63. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014
14.1.64. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014
14.1.65. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014
14.1.66. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014
14.1.67. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014
14.1.68. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014
14.1.69. subitem 14.1.69 of Item 14.1 of Article 14 is excluded according to the Law of Ukraine of 04.07.2013 No. 408-VII
14.1.70. subitem 14.1.70 of Item 14.1 of Article 14 is excluded according to the Law of Ukraine of 04.07.2013 No. 408-VII
14.1.71. the regular price - the price of goods (works, services) determined by agreement parties if another is not established by this Code. If the return is not proved, it is considered that such regular price answers the level of market prices. This determination does not extend to transactions which are recognized controlled according to article 39 of this Code.
If price (markup) of goods (works, services) are subject to state regulation according to the legislation, the price established according to rules of such regulation is considered regular. This provision does not extend to cases when the minimum selling price or indication price is established. In that case the price determined by agreement parties, but not below the minimum or indication price is considered the regular price.
If during transaction implementation evaluating is obligatory, the project cost of assessment is the basis for determination of the regular price for the purposes of the taxation.
During the auction (the public biddings) the price which developed by results of such auction (the public biddings) which obligation of carrying out is provided by the law is considered regular.
If delivery of goods (works, services) is performed based on the forward or futures contract, the regular price is the price which corresponds to the forward or future price of date of the conclusion of such contract.
If sale (alienation) of goods, including the property pledged by the borrower for the purpose of providing requirements of the creditor is performed forcibly according to the legislation, the regular price is the price created during such sale;
14.1.71-1. The regular price of property, works, services in case of determination of taxation basis by residents Action of City - taxpayers who pay the income tax of the companies on special conditions, when implementing the transactions which are the taxation object according to Item 135.2 of Article 135, to Item 137.10 of Article 137 and Item 141.9-1 of Article of 141 of this Code (except determination of taxation basis in case of implementation of controlled transactions) is determined at the level of the agreement price, but not low price of property acquisition (works, services), and for non-current assets - not below the book (residual) value according to accounting data which developed as of the beginning of calendar month during which transactions of sale (alienation), liquidations of such non-current assets are performed.
For property (except non-current assets), the works, services made (created, rendered) the taxpayer, the regular price is determined at the level of the agreement price, but not below production cost which is calculated by accounting rules according to the principles, methods and procedures determined in accounting policy of the taxpayer. If in accounting policy such principles, methods and procedures are not determined, the monitoring body independently calculates production cost according to national provisions (standards) of financial accounting or international accounting standards.
14.1.72. the land tax - obligatory payment which is levied from owners of the parcels of land and land shares (shares), and also permanent land users (further - tax for the purposes of the Section XII of this Code);
14.1.73. land users - legal entities and physical persons (residents and nonresidents) which use the parcels of land of the state-owned and municipal property:
on the right of permanent use;
under lease;
14.1.74. the parcel of land - part of the land surface with the established borders, certain location, target (economic) appointment and with the rights determined concerning it;
14.1.75. land improvement - results of any actions which lead to change of quality characteristics of the parcel of land and its cost. The material objects located within the parcel of land which movement is impossible without their depreciation and change of appointment, and also results of economic activity or carrying out certain work type (change of relief, improvement of soil, placement of crops, long-term plantings, engineering infrastructure and so forth) belong to land improvements;
14.1.76. the earth of agricultural purpose - the lands provided for production of agricultural products, implementation of agricultural research and educational activities, placement of the corresponding production infrastructure, including infrastructures of the wholesale markets of agricultural products, or intended for these purposes;
14.1.77. the earth of agricultural purpose for the purposes of Chapter 1 of the Section XIV of this Code - the lands provided for production of agricultural products;
14.1.78. the earth of housing and public building - the parcels of land within settlements which are used for placement of housing building, public buildings and constructions, other common use facilities;
14.1.78-1. the earth of rail transport - lands of rail transport treat the earth of strips of assignment of the railroads under railroad tracks and its arrangement, stations with all buildings and constructions of energy, locomotive, car, road, cargo and passenger economy, the alarm system and communication, water supply, the sewerage; under the protective and strengthening plantings, office, cultural and community buildings and other constructions necessary for ensuring rail activity.
14.1.79. considerable inventories of minerals - inventories of minerals which size exceeds insignificant inventories of minerals;
14.1.80. identical goods (works, services) - goods (works, services), the main signs, having identical characteristic of them.
At the same time identical are understood as the goods having identical signs with the estimated goods including such as:
physical characteristics;
quality and reputation in the market;
country of origin (origins);
producer;
14.1.81. investments - the economic activities providing acquisition of fixed assets, intangible assets, corporate laws and/or securities in exchange for means or property. Investments are subdivided on:
a) capital investments - the economic activities providing acquisition of the buildings, constructions, other objects of immovable property, other fixed assets and intangible assets which are subject to depreciation according to regulations of this Code;
b) financial investments - the economic activities providing acquisition of rights of corporate laws, securities, derivatives and/or other financial instruments. Financial investments are subdivided on:
direct investments - economic activities which provide introduction of means or property in exchange for the corporate laws emitted by the legal entity in case of their placement by such person;
portfolio investments - economic activities which provide security purchase, derivatives and other financial assets for means in the stock market or the stock goods market;
c) reinvestments - economic activities which provide implementation of capital or financial investments by the profit got from investment transactions;
14.1.81-1. investment revenue for the purposes of the Section IV of this Code - the income in type of positive difference between the income received by the taxpayer from carrying out transactions with securities taking into account exchange difference, the derivatives and corporate laws issued in others than securities, forms, and expenses on acquisition of such investment assets;
14.1.82. investment component - the means provided in rate for production, transfer and delivery of electrical energy, production, transportation and delivery of heat energy, and also transportation, storage and supply of natural gas of the licensee as part of profit which remains at the disposal of the subject of housekeeping for target financing of the expenses connected with recovery, reconstruction, upgrade of fixed assets (including actions for increase in safety and respect for environmental standards) and construction of new objects of the companies of fuel and energy complex which list is established by the Cabinet of Ministers of Ukraine;
14.1.83. The term "investor" for the purposes of the taxation according to the Section XVIII of this Code is used in the value given in the Law of Ukraine "About agreements on distribution of products".
In case of the conclusion of the multilateral agreement investors determine the operator of the agreement to whom the functions provided by the Law of Ukraine "About agreements on the distribution of products", including accounting and payments of the tax liabilities according to the procedure determined by the agreement are assigned.
In case of creation by the investor - the nonresident for agreement performance of permanent mission in the territory of Ukraine the representation for the purposes of the taxation is considered as the investor (operator).
In Articles of this Code which regulate the taxation in case of agreement performance about the Section of products the term "investor (operator)" is understood as "investor" in case of agreement performance about the Section of products with participation of one investor and "the investor and/or the operator" - in case of accomplishment of the multilateral agreement about the Section of products with participation of several investors depending on conditions of such multilateral agreement.
14.1.84. Other terms for the purposes of the Section III are used in the values determined by the Law of Ukraine "About financial accounting and the financial reporting in Ukraine", the national provisions (standards) of financial accounting and international accounting standards enacted according to the legislation;
14.1.85. engineering - provision of services (performance of works) on creation of specifications, project offers, carrying out scientific research and technical and economic inspections, accomplishment of engineering and prospecting works on construction of facilities, development of technical documentation, designing and design study of objects of the equipment and technology, provision of consultations and designer's service during assembly and balancing and commissioning, and also provision of the consultations connected with such services (works);
14.1.86. institutes of joint investment (further - ISI) the investment funds and mutual funds of investment companies, corporate investment funds and mutual investment funds created according to the legislation;
14.1.86-1. the information system "E-resident" - information system, is component of the Single state web portal of electronic services within which collection, accumulating, processing, protection, accounting and provision of information on the electronic resident (e-resident) is performed;
14.1.87. the mortgage housing loan - financial loan which is granted to physical person by bank or other financial institution according to the law five at least complete calendar years for financing of the expenses connected with acquisition of the apartment (room) or apartment house (its part) or construction of the apartment house (its part) which are provided in property of the borrower, with acceptance by the creditor of such housing (the earth which is under such apartment house including personal plot) as a deposit;
14.1.88. the hypothecation certificate (including the hypothecation certificate of participation and the hypothecation certificate with the fixed profitability) the mortgage security provided with mortgage assets or mortgages according to the law;
14.1.88-1. standards on mineral raw materials of object (site) of subsoil for the purposes of the Section IX of this Code - set of technical and technological and financial and economic requirements to implementation of economic activity of the mountain company for mining which provide rational use of object (site) of subsoil, including cost-efficient mining by types of products of the mountain company, developed and approved for 5 years according to the procedure, determined by the legislation by regulation of the mountain relations.
14.1.89. the consolidated mortgage debt - the agreement obligations about mortgage loan reformed by the loan provider according to the law;
14.1.89-1. the term "cooperative payments" is used in the value given in the Law of Ukraine "About cooperation".
14.1.90. corporate laws - the rights of person which share is determined in the authorized capital (property) of the economic organization, the including competences to participation of this person in management of the economic organization, receipt of certain profit share (dividends) of this organization and assets in case of liquidation of the last according to the law, and also other competences provided by the law and statutory documents;
14.1.91. minerals - natural mineral formations of organic and inorganic origin in subsoil, including any underground waters, and also technogenic mineral educations in places of waste disposal of production and losses of products of conversion of mineral raw materials which can be used in the sphere of production of goods and consumption directly or after primary conversion;
14.1.92. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014
14.1.93. means - hryvnia or foreign currency;
14.1.94. compensation products - part of the made products which is transferred to the possession of the investor on account of compensation of its expenses;
14.1.94-1. the quoted prices (for the purposes of article 39 of this Code) - the prices of primary good during the corresponding period received in the international market of goods which include, in particular, results of the exchange biddings, the prices received from the acknowledged agencies with the transparent reporting concerning the prices, the statistical agencies or from governmental agencies on pricing where such indexes are used as reference point (standard) by untied persons for determination of the prices in transactions between them. The quoted price is determined as the price (average price) and/or price range of certain date or period of time.
14.1.95. the creditor - the legal entity or physical person having the requirements confirmed in accordance with the established procedure concerning monetary commitments to the debtor including concerning debt repayment on the salary to the debtor's workers, and also monitoring bodies - concerning taxes and fees;
14.1.96. bodies which were used for the vehicles determined in goods item 8703 according to body UKT foreign trade activities which were already established on vehicles or from the moment of production of which there passed more than one year;
14.1.96-1. exchange difference for the purposes of the Section IV of this Code - positive difference between the official exchange rate of foreign currency to hryvnia established by the National Bank of Ukraine on the date of acquisition and on the date of sale (repayment, other alienation) security if such security is nominated in foreign currency;
14.1.97. leasing transaction (except transactions on chartering (charter) of ocean ships and other vehicles) - fixed asset transfer in ownership and use to physical persons and/or legal entities (leasing recipients) for a fee and for certain term.
Leasing transactions are performed in the form of operational leasing (lease), financial leasing, transactions on the return leasing.
Leasing transactions are subdivided on:
a) operational leasing (lease) - transaction of legal entity or physical person (lessor/lessor) on which the lessor/lessor gives to other person (leasing recipient/lessee) the fixed assets acquired or made by the lessor/lessor on the terms of others, than are provided by financial leasing;
b) financial leasing - economic activity of the legal entity (lessor) on which the lessor gives to the leasing recipient property which is fixed asset and acquired or made by the lessor, and also all risks and remunerations connected with right of possession and uses of object of financial leasing.
The terms "financial leasing" and "finance lease" for the purposes of of this Code are identical.
Leasing is considered financial in the presence of at least one of the following conditions:
object of leasing is transferred to the term during which at least 75 percent of its original cost will be amortized, and the lessee shall based on the leasing agreement and during the term of its action to acquire object of leasing with the subsequent transition of the property right from the lessor to the leasing recipient at the price determined in such leasing agreement;
object of leasing is transferred to the term during which at least 75 percent of its original cost will be amortized, and the lessee shall based on the leasing agreement and during the term of its action to acquire object of leasing with the subsequent transition of the property right from the lessor to the lessee at the price determined in such leasing agreement;
the amount of the leasing payments specified in the agreement of leasing at the time of the conclusion of such agreement is equal to original cost of object of leasing or exceeds it;
the property leased is made by request of the leasing recipient and upon termination of operation of the leasing agreement cannot be used by other persons, except the leasing recipient, proceeding from its technical and quality characteristics.
It is necessary to understand the term provided by the leasing agreement which begins with date of transfer of the risks connected with storage or use of property, or the right to any benefits or remunerations connected with its use or any other rights following from rights of possession, use or the order of such property to the leasing recipient and comes to an end with completion date of the leasing agreement, including any period during what the leasing recipient has the right to make the individual decision on prolongation of term of leasing according to terms of the contract as the term "term of financial leasing".
Irrespective of, economic activity is regulated by regulations of this subitem or not, agreement parties have the right during the conclusion of the agreement (transaction) to determine such transaction as operational leasing without the right of subsequent change of the status of such transaction before the end of operation of the relevant agreement;
c) the return leasing - transaction which is performed by physical person or legal entity and provides sale of fixed assets to financial institution (lessor) with simultaneous return receipt of such fixed assets by such physical person or legal entity (leasing recipient) in operational leasing (lease) or financial leasing;
The paragraph the fifteenth is excluded according to the Law of Ukraine of 01.07.2021 No. 1605-IX;
The paragraph the sixteenth is excluded according to the Law of Ukraine of 01.07.2021 No. 1605-IX;
14.1.97-1. lease of housing with the redemption - economic activity of the legal entity (lessor) on which the lessor according to the lease agreement of housing with the redemption gives to the second party - the physical person (person lessee) property rights to the real estate which construction is not complete and/or housing for a fee on long-term (up to 30 years) term, after which or ahead of schedule on condition of complete payment of lease payments and lack of other encumbrances and restrictions for such housing, housing carries over the lessee. Lease of housing with the redemption can provide right to claim concession on payments according to the lease agreement of housing with the redemption;
14.1.97-2. lease of premises - the transaction providing the apartment house, the apartment or them speak rapidly it the owner in ownership and use to the lessee for certain term for target use for the rent;
14.1.98. forest lands - the parcels of land on which the timberland is located;
14.1.99. the license - in the value given in the Economic code of Ukraine;
14.1.100. lombard transaction - transaction which is performed by physical person or legal entity, on receipt of means from the legal entity, being financial institution, according to the legislation of Ukraine, on the security of goods or currency values. Lombard transactions are kind of the credit on the security;
14.1.101. lottery - mass game irrespective of its name which conditions of carrying out provide draw of prize (advantageous) fund between her players, the prize (prize) in which has accidental nature and which territory of carrying out is not limited to one room (building). Activities for carrying out lotteries are regulated by the special law. Are not considered as game lottery which are carried out on free bases by legal entities and physical persons - entrepreneurs and aim at advertizing of their goods (paid service), assistance to their sale (provision) provided that organizers of these games spend the profit (income) for their carrying out;
14.1.102. duty-free shop - institution of trade in goods which are in customs regime of duty-free trade according to Chapters 22 and 60 of the Customs code of Ukraine;
14.1.103. mother companies - legal entities who are owners of other legal entities or exercise control over such legal entities as the connected persons;
14.1.103-1. mother company of the international group of companies (for the purposes of article 39 of this Code) - the member of the international group of companies who at the same time answers the following criteria:
directly or indirectly owns corporate laws of other members of the international group of companies (or actually controls such participants), and the share of such ownership is sufficient for inclusion of the financial reporting of such other members of the international group of companies in consolidated financial statements of such international group of companies according to international accounting standards or other international and acknowledged accounting standards, or preparation of consolidated financial statements would be obligatory for such company if shares (corporate laws) of one of members of the relevant international group of companies would be in circulation in the national and/or foreign organized stock market (stock exchange);
the financial reporting of such participant is not subject to inclusion in the consolidated statements of any of other members of the international group of companies according to international accounting standards or other international and acknowledged accounting standards;
14.1.104. platforms for the paid parking - the area of the territory (earth) which belongs on the property rights to territorial community or the state on which according to the decision of local government body the paid parking of vehicles is performed;
14.1.105. property - in the value given in the Civil code of Ukraine;
14.1.106. The maximum retail prices - the prices established on excise goods (products taking into account all types of tax (charges). The excise tax from the excise goods realized by subjects of managing of retail trade does not join in the maximum retail price.
The maximum retail prices on excise goods (products) are established for the tobacco products, tobacco, industrial substitutes of tobacco and liquids used in electronic cigarettes by producers or importers of goods (products) by declaring of such prices according to the procedure, established by this Code. Sale by subjects of managing of retail trade of excise goods on which the maximum retail prices are established cannot be performed at the prices exceeding the maximum retail prices increased by the amount of the excise tax from retail trade of excise goods;
14.1.107. brand of the excise tax - the special sign for marking of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes carried to documents of strict accounting which confirms payment of the excise tax, legality of import and realization in the territory of Ukraine of these products;
14.1.108. marketing services (marketing) - the services providing functioning of activities of the taxpayer in the sphere of market research, sales promotion of products (works, services), politicians of the prices, the organizations and managements of movement of products (works, services) to the consumer and after-sale service of the consumer within economic activity of such taxpayer. Treat marketing services, including: services in placement of products of the taxpayer in places of sale, service in studying, research and analysis of the consumer demand, introduction of products (works, services) of the taxpayer in information bases of sale, service in collection and distribution of information on products (works, services);
14.1.109. marking of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes - gluing of brand of the excise tax on bottle (packaging) of alcoholic drink, pack (packaging) of tobacco product or reservoir (packaging) with liquid which is used in electronic cigarettes, according to the procedure, determined by the Cabinet of Ministers of Ukraine concerning production, storage and sale of brands of the excise tax;
14.1.110. the methodologist of electronic office - the central executive body which provides forming and realizes the state financial policy;
14.1.111. methodological error of electronic office - discrepancy of methodology and/or algorithms of work of electronic office to provisions of the tax legislation which leads to mistake, including in calculation of the taxation object, tax amount, amount of the excessive tax discharge, amount of penalty fee, penalties, calculation formula indicators which are used in electronic systems of administration, other indicators influencing the rights and obligations of taxpayers;
14.1.112. mineral raw materials for the purposes of the Section IX of this Code - the products of the mountain company which are result of economic activity of the mountain company for mining with respect for the established standards on mineral raw materials of object (site) of subsoil by types of products of the mountain company.
14.1.113. customs payments - taxes which according to this Code or the customs legislation are levied during movement or in connection with movement of goods through customs border of Ukraine and control for which collection is imposed on customs authorities;
14.1.113-1. customs regimes - it is used in the value given in the Customs code of Ukraine;
14.1.113-2. the international mailings, the international express departures, unaccompanied baggage, personal belongings, hand luggage, the accompanied baggage - are used in the values given in the Customs code of Ukraine;
14.1.113-3. the international group of companies (for the purposes of article 39 of this Code) - two or more legal entities or educations without the status of the legal entity who are tax residents of different jurisdictions (the states, the territories) (in particular if at least one of such persons is tax resident of one foreign jurisdiction (the state, the territory) which performs economic activity through permanent mission in other jurisdiction (the state, the territory) and are connected among themselves by criteria of ownership or control in such a way that according to international accounting standards or other international and acknowledged accounting standards preparation of consolidated financial statements is obligatory or preparation of consolidated financial statements would be obligatory in case, if shares (corporate laws) of one of such members of the international group of companies were in circulation in the national and/or foreign organized stock market (stock exchange);
14.1.114. the minimum excise tax liability - the minimum size of the tax liability on payment of the excise tax from cigarettes and cigarettes, cigarillos expressed in the firm amount for 1000 pieces of cigarettes of one name realized on customs area of Ukraine or imported on customs area of Ukraine;
14.1.114-1. No. 2725-VIII is excluded according to the Law of Ukraine of 16.05.2019;
14.1.114-2. the minimum tax liability - the minimum size of the tax liability on tax payment, charges, payments, control of which collection is imposed on monitoring bodies, connected with production and realization of own agricultural products and/or with property and/or use (lease, the sublease, emphyteusis, permanent use) of the parcels of land carried to agricultural holdings, calculated according to this Code. The amount of the minimum tax liabilities determined concerning each of the parcels of land, right to use which belongs to one legal entity or physical person, including physical person entrepreneur is the general minimum tax liability.
14.1.115. excessively paid monetary commitments - the amount of means which for certain date are credited in the relevant budget into the single account over the added amounts of monetary commitments which deadline of payment stepped on such date;
14.1.116. Non-state pension provision - provision of pensions which is performed by non-state pension funds, insurance companies and banks according to the Law of Ukraine "About non-state pension provision" and/or insurance companies according to insurance contracts of life pension according to the Law of Ukraine "About obligatory national pension insurance" and/or insurers according to insurance contracts of additional pension according to subitem 14.1.52-2 of Item 14.1 of article 14 of this Code;
14.1.117. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014
14.1.118. insignificant inventories of minerals - inventories of minerals which are determined by criteria which are established by the Cabinet of Ministers of Ukraine;
14.1.119. not forest lands - the parcels of land occupied with bushes, communications, agricultural holdings, waters and swamps, unproductive lands and so forth;
14.1.120. it is excluded;
14.1.121. the non-profitable companies, organizations and the organizations - the non-profitable companies, organizations and the organizations which are not income tax payers of the companies according to Item 133.4 of Article 133 of this Code;
a) the foreign companies, the organizations, partnership and other associations of persons formed according to the legislation of other states, their registered (accredited or legalizirovanny) according to the legislation of Ukraine branches, representations and other separate divisions with the location in the territory of Ukraine, and also the legal educations without the status of the legal entity created according to the legislation of foreign states or the territories which are not residents of Ukraine, according to provisions of this Code;
b) diplomatic representations, consular establishments and other official representative offices of other states and the international organizations in Ukraine;
c) the physical persons which are not residents of Ukraine;
If according to requirements of the international treaty signed by Ukraine which contains regulations on exchange of information for the tax purposes which consent to be bound is provided by the Verkhovna Rada of Ukraine or the interdepartmental agreement signed on its basis and of this Code the financial agent check and establish what resident of the state is the owner or the controlling face of the account holder, provisions of this subitem are applied in the part which is not contradicting rules of the international treaty.
14.1.122-1. the nonresidents having the offshore status - the nonresidents located in the territory of offshore zones except nonresidents who provided to the taxpayer the statement from documents of title legalized in the procedure established by the legislation which confirms the regular (not offshore) status of such nonresident;
14.1.123. nonagricultural grounds - economic ways and runs, windbreak forest fields and other protective plantings, except the forestry and landscape appointment referred to lands, the earth under economic buildings and the yards, lands under infrastructure of the wholesale markets of agricultural products, the earth of temporary conservation and so forth;
14.1.124. the new vehicle - the vehicle, not having acts of state registration of authorized bodies, including foreign, granting the right to its operation;
14.1.124-1 new well (for the purpose of realization of provisions of the Section IX of this Code) - well which drilling is begun from day land surface (level of zero meters according to the project of well) after January 1, 2018 that is confirmed by the act of putting into operation of the drilling rig;
14.1.125. normative money value of the parcels of land for the purposes of the Section XII, Chapter 1 of the Section XIV of this Code - the capitalized investment income from the parcel of land determined according to the legislation the central executive body which realizes state policy in the sphere of land relations;
14.1.125-1. the standard rate of expenses on payments to insurance intermediaries - the maximum permissible size of payments (remunerations) to insurance intermediaries and other persons for the provided services in the conclusion (prolongation) of insurance contracts established for the purposes of of this Code by the technique determined by the authorized body performing state regulation in the sphere of the markets of financial services in coordination with the central executive body which provides forming and realizes the state financial policy.
14.1.126. Amount of the extracted hydrocarbonic raw materials:
a) for the purposes of the Section IX - the amount of oil, natural gas (including the accompanying (oil) gas), gas condensate in the value given in subitem 14.1.128 of this Article, according to the procedure, determined in rules of production of hydrocarbonic raw materials is registered directly after Items of their preparation using means of instrument accounting;
b) for the purposes of the Section XVIII - the made products in the value given in the Law of Ukraine "About production sharing agreements". In cases when the made products are considered and used by the investor as fuel or raw materials, amount of the extracted hydrocarbonic raw materials is determined according to the procedure, provided by the subitem "an" of this Item;
14.1.127. freight amount - amount under the contract between carrier and the consignor who is subject to transportation (movement) by means of pipeline transport according to essential conditions (amounts, terms and the corresponding routes) the relevant agreement on provision of transport services;
14.1.128. Amount of the extracted minerals (mineral raw materials) - amount of products of the mountain company which types are established by the approved standards on mineral raw materials of object (site) of subsoil which according to the Provision (standard) of the financial accounting 9 "Inventories" is considered by the mountain company as inventories - assets which cost can be authentically determined, for which there is probability of obtaining by their owner - the subject of managing of the economic benefit connected with their use in goods quality and which consist from: the raw materials intended for servicing of other than it is classified in section V KVED of group of companies 009:2010, of production, including by accomplishment of economic contracts on services with raw materials supplied by the customer, and administrative needs; finished goods which are made at the mountain company including by accomplishment of economic contracts on services with raw materials supplied by the customer, it is held for sale and corresponds to the technical and quality characteristics provided by the agreement or the regulatory legal act;
14.1.129. Objects of the residential real estate - the building, are registered according to the legislation as objects of the residential real estate, country and garden houses;
14.1.129.1. the buildings registered according to the legislation as objects of the residential real estate, and also their components which are independent real estate units, in particular, include:
a) the apartment house - the building of capital type built with observance of the requirements established by the law, other regulatory legal acts, and intended for permanent accommodation in it. Apartment houses are divided into apartment houses of farmstead type and apartment houses of room type of different number of storeys. The apartment house of farmstead type - the apartment house located on the separate parcel of land, consisting of residential and auxiliary (non-residential) rooms (hall, kitchen, corridor, verandah, wardrobe, the storage room, the room for autonomous system of heating, laundry, etc.);
b) extension to the apartment house - the part of the house located out of contour of its main external walls and which has with the main part of the house one (or more) general main wall;
c) the apartment - the isolated room in the apartment house intended and suitable for permanent accommodation in it;
d) cottage - one - the polutoraetazhny house of small living space for permanent or temporary residence with personal plot;
ґ) rooms in multi-family (municipal) apartments - the isolated rooms in the apartment in which two or more tenants live;
14.1.129.2. the garden house - the house for summer (seasonal) use which in questions of regulation of building area, external designs and the engineering equipment do not answer the standard rates established for apartment houses;
14.1.129.3. the country house - the apartment house for use within year for the purpose of country rest.
14.1.129-1. objects of the non-residential real estate - the building, their components which are not objects of the residential real estate. Treat objects of the non-residential real estate:
a) buildings hotel - hotels, motels, campings, boarding houses, restaurants and bars, tourist bases, mountain shelters, the camp for rest, rest house;
b) office buildings - buildings of financial servicing, administrative and household buildings for the office and administrative purposes;
c) buildings trade - shopping centers, department stores, shops, the covered markets, pavilions and halls for fairs, service stations of cars, the dining room, cafe, snackbars, bases and warehouses of trade enterprises and public catering, the building of public service establishments;
d) garages - garages (land and underground) and the covered car parks;
ґ) industrial buildings and warehouses;
e) buildings for public statements (casino, gaming houses);
e) economic (homestead) buildings - auxiliary (non-residential) rooms to which sheds, sheds, garages, summer kitchens, workshops, bathrooms, cellars, canopies, boiler rooms, boiler rooms, transformer substations and other belong;
є) other buildings.
14.1.130. unit area of the taxable parcel of land:
within the settlement - 1 (one) square meter (sq.m);
outside the settlement - 1 (one) hectare (hectare);
14.1.131. uniform (similar) goods (works, services) - the goods (works, services) which are not identical, but having similar characteristics and consisting of similar components therefore the performing identical functions in comparison with goods which are estimated and are considered as commercially interchangeable.
For determination of goods uniform (similar) consider such signs:
quality and goodwill in the market;
trademark availability;
country of origin (origins);
producer;
year of production;
new or former in the use;
suitability term;
14.1.132. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014
14.1.133. No. 2888-IX is excluded according to the Law of Ukraine of 12.01.2023
14.1.134. transaction with raw materials supplied by the customer - transaction on conversion (processing, enrichment or use) of raw materials supplied by the customer (irrespective of the number of customers and contractors, and also stages (transactions)) for the purpose of receipt of finished goods for the corresponding payment. Transactions in which the customer's raw materials at specific stage of its conversion constitute at least 20 percent of total cost of finished goods belong to transactions with raw materials supplied by the customer;
14.1.135. The taxation for the purposes of the Section IX of this Code - the taxation rent payment for use of natural resources for mining, the taxation rent payment for use of natural resources for the purpose of, not connected with mining, the taxation rent payment for use of radio-frequency resource of Ukraine, the taxation of rent payment for special use of water, the taxation of rent payment for special use of forest resources, the taxation of rent payment for oil transportation and oil products trunk oil pipelines and oil pipelines, transit transportation by ammonia pipelines on the territory of Ukraine;
14.1.136. the rent for the purposes of the Section XII of this Code - obligatory payment for use of the parcel of land of the state-owned or municipal property under lease;
14.1.137. body of collection - state body, authorized to perform measures concerning ensuring repayment of tax debt within the powers established by this Code and other laws of Ukraine;
14.1.137-1. the authorized person of monitoring body - the official (office) person of monitoring body authorized by the head of such body on accomplishment of its certain functions according to the procedure, provided by this Code;
14.1.138. fixed assets - tangible assets, including inventories of minerals of the subsoil plots provided in use (except the cost of the earth, unfinished capital investments, highways public, library and archival stocks, tangible assets which cost does not exceed 20000 hryvnias, non-productive fixed assets and intangible assets) which intend the taxpayer for use in economic activity of the taxpayer which cost exceeds 2500 hryvnias and gradually decreases in connection with physical or obsolescence and which expected useful life (operation) from Date of Introduction in operation constitutes over one year (or operating cycle if it is longer than year);
14.1.139. person for the purposes of the Section V of this Code any of persons provided below:
a) the legal entity created according to the law in any form of business including the company with foreign investments, which:
or is taxpayer and the charges established by this Code except the single tax;
or is payer of the single tax at the rate which provides the tax discharge on value added;
or is payer of the single tax at the rate providing inclusion of the value added tax in structure of the single tax and voluntarily passes in the procedure established by this Code on account of the single tax at the rate providing the tax discharge on value added;
b) the physical person - the entrepreneur, which:
or is taxpayer and the charges established by this Code except the single tax;
or is payer of the single tax at the rate which provides the tax discharge on value added;
or is payer of the single tax at the rate providing inclusion of the value added tax in structure of the single tax and voluntarily passes in the procedure established by this Code on account of the single tax at the rate providing the tax discharge on value added;
c) the legal entity, physical person, the physical person - the entrepreneur which imports goods on customs area of Ukraine;
d) permanent mission.
ґ) the investor (operator) according to the agreement on distribution of products to whom conducting tax accounting for the value added tax under the agreement on distribution of products is assigned.
e) nonresident person who has no permanent mission and delivers on customs area of Ukraine to physical persons, including physical persons - the entrepreneurs who are not registered by taxpayers on value added, electronic services including by provision of access to electronic services via the electronic interface and/or delivers to provision of the technical, organizational, information and other capabilities performed with use of information technologies and systems for establishment of contacts and the conclusion of transactions between sellers and buyers such electronic services in intermediary agreements on its own behalf, but at the request of the supplier of electronic services.
Provisions of this subitem do not extend to nonresidents who:
deliver electronic services in intermediary agreements if in accounts (receipts), the electronic services provided to customers, the list of such electronic services and their actual supplier is determined;
perform only payment processing for electronic services and do not take part in provision of such electronic services;
deliver electronic services directly through the permanent mission in Ukraine.
Account of results of joint activities is kept by the taxpayer authorized on it by other parties according to terms of the contract, separately from accounting of economic results of such taxpayer.
For the purposes of the taxation the economic relations between participants of joint activities are equated to the relations based on separate civil agreements.
The procedure for tax accounting and the reporting on results of joint activities is established by the Central executive body providing forming and realizing the state financial policy;
14.1.139-1. person authorized on implementation of purchases in health sector - in the value given in Bases of the legislation of Ukraine on health care.
14.1.140. the official exchange rate (currency rate) - in the value given in the Law of Ukraine "About the National Bank of Ukraine";
14.1.141. fuel motor smesevy - the fuel types received as a result of mixing of the fuel received from oil raw materials with bioethanol and additives on the basis of bioethanol, biodiesel or other biocomponents which content meets the requirements of regulating documents of fuel motor smesevy;
14.1.141-1. Fuel - oil products, the liquefied gas, fuel motor alternative, fuel motor smesevy, the substances used as the components of motor fuels, other goods specified in subitem 215.3.4 of Item 215.3 of article 215 of this Code;
14.1.141-2. the partnership consolidation of two or more persons created according to the legislation of foreign jurisdiction on the basis or according to the agreement for conducting activities for the purpose of profit earning or achievement of other common goal;
14.1.142. portable source of pollution - the vehicle which movement is followed by emission in the atmosphere of pollutants;
14.1.143. transfer devices - the land improvements created for accomplishment of special functions on transmission of energy, substances, signal, information and so forth of any origin and type on distance (power lines, pipelines, water supply systems, thermal and gas networks, communication lines and so forth);
14.1.144. Beer - the foamy alcoholic drink saturated with carbon dioxide with content of alcohol of percent of volume units, ethyl from 0,5, received during fermentation of the become tipsy mash by beer yeast, UKT foreign trade activities relating to commodity group by code 2203;
14.1.144-1. the document for the purposes of of this Code - the document created in paper or electronic form with observance of requirements of the laws of Ukraine "About electronic documents and electronic document management" and "About electronic confidential services" creation and/or provision, and/or the direction of which is provided by this Code, other regulatory legal acts adopted on the basis and on accomplishment of this Code, and/or connected with realization of the rights and obligations of the taxpayer, and/or monitoring bodies according to regulations of this Code;
14.1.145. excise goods (products) - goods by codes according to UKT foreign trade activities on which this Code establishes rates of the excise tax;
14.1.146. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014
14.1.146-1. the accountable account - the financial account which corresponds to determination of the term "American accountable account" according to the agreement of FATCA and/or is determined as the accountable account according to rules of the general standard of the reporting of CRS for the purposes of the multilateral agreement CRS.
14.1.147. Payment for the earth - obligatory payment as a part of the property tax which is levied in the form of the land tax and the rent for the parcels of land of the state-owned or municipal property;
14.1.148. payment for brands of the excise tax - payment which is brought by domestic manufacturers and importers of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes for covering of expenses on production, storage and realization of brands of the excise tax. The amount of payment for brands of the excise tax is established by the Cabinet of Ministers of Ukraine;
14.1.149. The payer of rent payment for the purposes of the Section IX of this Code - the payer of rent payment for use of natural resources for mining, the payer of rent payment for use of natural resources for the purpose of, not connected with mining, the payer of rent payment for use of radio-frequency resource of Ukraine, the payer of rent payment for special use of water, the payer of rent payment for special use of forest resources, the payer of rent payment for oil transportation and oil products trunk oil pipelines and oil pipelines, transit transportation by ammonia pipelines on the territory of Ukraine;
14.1.150. primary conversion (enrichment) of mineral raw materials for the purposes of the Section IX of this Code as the type of economic activity of the mountain company, includes set of transactions on: to collection, crushing or grinding, drying, sorting according to any physical properties of crushed or ground rocks or mineral educations using any engineering procedures of sorting providing the mountain company of products which types are established by the approved standards on mineral raw materials of object (site) of subsoil;
14.1.151. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014
14.1.151-1. pre-sale preparation for the purposes of the Section IX of this Code as the type of economic activity of the mountain company, includes the technological transactions elected by the mountain company for providing: accomplishment of conditions of delivery agreements of products of the mountain company or observance of requirements to consumer properties of products of the mountain company (briquetting, aglomerirovaniye and/or okomkovaniye (with or without heat treatment); packaging, including butylirovaniye).
14.1.152. repayment of tax debt - the reduction of absolute value of the amount of such debt supported by the relevant document;
14.1.153. the tax claim - the written requirement of monitoring body to the taxpayer concerning repayment of the amount of tax debt;
14.1.154. tax debt in the international legal relationship - monetary commitment taking into account penalties, penalty fee in case of their availability and the expenses connected with its collection, unpaid at the scheduled time that based on the relevant document of foreign state is subject of collection which can be curtailed according to the international treaty of Ukraine;
14.1.155. tax pledge - the method of ensuring payment by the taxpayer of the monetary commitment and penalty fee which is not paid by such payer in time, determined by this Code. Tax pledge arises on the bases established by this Code.
In case of failure to carry out by the taxpayer of the monetary commitment provided with tax pledge, body of collection according to the procedure, determined by this Code, turns claim to property of such payer which is subject of tax pledge;
14.1.156. the tax liability - the amount of means which the taxpayer, including the tax agent, shall pay to the relevant budget into the single account as tax or collection on the basis, according to the procedure and the terms determined by the tax legislation (including the amount of means determined by the taxpayer in the tax anticipation bill and not paid in the time established by the law) and/or the amount of means created at the expense of tax benefits which were used by the taxpayer not for purpose or with violation of procedure for their provision established by this Code and/or the Customs code of Ukraine;
14.1.156-1. the tax liability (for the purposes of the Section V of this Code) - the total amount of the value added tax received (added) by the taxpayer in the accounting (tax) period and/or the amount of means created at the expense of tax benefits which were used by the taxpayer not for purpose or with violation of procedure for their provision established by this Code.
14.1.157. the tax message decision - the written message of monitoring body (decision) on obligation of the taxpayer to pay the monetary commitment amount determined by monitoring body in the cases provided by this Code and other legal acts which control over the implementation is imposed on monitoring bodies or to make corresponding changes to tax statements;
14.1.158. the tax message in the international legal relationship - the written message of monitoring body on obligation of the taxpayer to pay the monetary commitment amount determined by the document of foreign state according to which repayment of such amounts of monetary commitment according to the international treaty of Ukraine is performed;
14.1.158-1. the tax notification to nonresident person - the notification which is provided to the nonresident and includes:
1) the tax notification to nonresident person registered as the taxpayer on value added - the notification electronically directed by the central executive body realizing the state tax policy about obligation of nonresident person to pay the monetary commitment amount on the value added tax determined according to this Code;
2) the tax notification to nonresident person who is not registered as the taxpayer on value added - the written notice of obligation of nonresident person to be registered as the taxpayer on value added according to Article 208 1 of this Code which goes the central executive body realizing the state tax policy to competent authority of foreign state for informing nonresident person;
3) the tax notification to person - the nonresident about violation of requirements the CRS written notice of obligation of nonresident person to pay the amount of monetary commitment and/or to fulfill other requirements of Article 39-3 of this Code in the part concerning accomplishment of the multilateral agreement CRS and the general standard of the reporting of CRS;
14.1.158-2. No. 2970-IX is excluded according to the Law of Ukraine of 20.03.2023
14.1.159. The connected persons - legal entities and/or physical persons and/or educations without the status of the legal entity, the relations between which can exert impact on conditions or economic results of their activities or activities of persons whom they represent, taking into account the following criteria:
a) for legal entities:
one legal entity directly and/or indirectly (through the connected persons) owns corporate laws of other legal entity in the amount of 25 and more percent (except international financial institutions which according to international treaties of Ukraine are allocated with privileges and immunities, and subjects of managing, the owner of essential participation in the amount of 75 and more percent of which are such international financial institutions);
the same legal entity or physical person directly and/or indirectly owns corporate laws in each such legal entity in the amount of 25 and more percent;
the same legal entity or physical person makes the decision on appointment (election) of sole executive bodies of each such legal entity;
the same legal entity or physical person makes the decision on purpose (election) of 50 and more percent of structure of collegiate executive body or the supervisory board of each such legal entity;
at least 50 percent of structure of collegiate executive body and/or the supervisory board of each such legal entity make the same physical persons;
sole executive bodies of such legal entities are appointed elected) according to the solution of the same face (the owner or the body authorized by it);
the legal entity has powers on appointment (election) of sole executive body of such legal entity or to purpose (election) of 50 and more percent of structure of its collegiate executive body or the supervisory board;
final beneficial owner (controller) of such legal entities is the same physical person;
powers of sole executive body of such legal entities are performed by the same person;
the amount of all credits (loans), returnable financial aid from one legal entity (except banks and international financial institutions which according to international treaties of Ukraine are allocated with privileges and immunities and subjects of managing, the owner of essential participation in the amount of 75 and more percent of which are such international financial institutions) and/or the credits (loans), returnable financial aid from other legal entities guaranteed by one legal entity (except banks and international financial institutions which according to international treaties of Ukraine are allocated with privileges and immunities and subjects of managing, the owner of essential participation in the amount of 75 and more percent of which are such international financial institutions), concerning other legal entity exceeds the equity amount more than in time 3,5 (for financial institutions and the companies, performing exclusively leasing activities, - more than by 10 times). At the same time the amount of such credits (loans), returnable financial aid and equity is determined as arithmetic average value (for the beginning and the end of the accounting period). Provisions of this paragraph do not extend to the amount of the credits (loans) attracted under the state guarantees;
b) for physical person and the legal entity:
the physical person directly and/or indirectly (through the connected persons) owns corporate laws of the legal entity in the amount of 25 and more percent;
the physical person has the right to appoint (to elect) sole executive body of such legal entity or to appoint (to elect) at least 50 percent of structure of its collegiate executive body or the supervisory board;
the physical person performs powers of sole executive body in such legal entity;
the physical person has powers on appointment (election) of sole executive body of such legal entity or to purpose (election) of 50 and more percent of structure of its collegiate executive body or the supervisory board;
the physical person is final beneficial owner (controller) of the legal entity;
the amount of all credits (loans), returnable financial aid from physical person provided to the legal entity and/or any credits (loans), returnable financial aid from other physical persons presented to the legal entity, presented under guarantees of this physical person, exceeding the equity amount more than in time 3,5 (for the financial institutions and the companies making exclusively leasing activities - more than by 10 times). At the same time the amount of such credits (loans), returnable financial aid and equity is determined as arithmetic average value (for the beginning and the end of the accounting period);
c) for physical persons - the husband (wife), parents (including adoptive parents), children (full age/minor, including adopted), full and not full brothers and sisters, the guardian, the custodian, the child over whom guardianship or custody is established.
All corporate laws which belong (directly and/or indirectly) to the legal entity in other legal entity, is the amount of shares of corporate laws which:
directly belong to such person in other legal entity;
belong to any of the related parties of such legal entity in other legal entity.
For the purposes of determination whether the physical person directly and/or indirectly corporate laws in the amount of 25 and more percent in the legal entity has, all corporate laws which belong (directly and/or indirectly) to physical person, are the amount of shares of corporate laws which:
directly and/or indirectly belong to such physical person in the legal entity through ownership of corporate laws;
belong to any connected persons of such physical person in the specified legal entity (without the faces tied with such physical person through immediate and/or indirect possession by corporate laws).
If the physical person is recognized connected with other persons according to subitem 14.1.159 of this Item, such persons are recognized connected among themselves.
In case of implementation of economic activities by educations without the status of the legal entity with the connected person of any of agreement parties about joint activities which size of deposits to common property constitutes 25 and more percent educations without the status of the legal entity (cooperation agreement) and such connected face of any of participants of such agreement are recognized connected.
The size of share of ownership of corporate laws is calculated in case:
the mediated ownership (in one chain) - by multiplication of shares of ownership of corporate laws;
ownerships through several chains - by summing of shares of ownership of corporate laws in each chain.
If the share of ownership of corporate laws of each person in the following legal entity in chain constitutes 20 and more percent, all persons of such chain are connected (irrespective of results of multiplication).
The direct or mediated participation of the state in legal entities is not the basis for recognition of such legal entities connected. Such taxpayers can be acknowledged connected on other bases provided by this subitem.
In the presence of the circumstances specified in paragraph one of this subitem, the legal entities and/or physical persons which are the parties of economic activity have the right to independently recognize themselves for the purposes of the taxation as the connected persons on the bases which are not provided in subitems "an" - "in" this of the subitem.
The monitoring body judicially can prove coherence of persons on the basis of the facts and circumstances that one legal entity or physical person exercised the actual control of business solutions of other legal entity, educations without the status of the legal entity and/or that the same physical person or legal entity exercised the actual control of business solutions of each legal entity and/or education without the status of the legal entity.
14.1.160. pension contribution - the funds deposited in non-state pension fund, insurance company or into the retirement deposit account in bank institution within non-state pension provision or paid in the Accumulation pension fund of obligatory national pension insurance (further - the Accumulation fund) according to the law. For the purposes of the taxation the pension contribution is not single fee on obligatory national social insurance;
14.1.161. pension contribution - funds deposited into the retirement deposit account opened in bank institution according to the agreement of pension contribution according to the law;
14.1.162. penalty fee - the amount of means in the form of percent added on the amounts of the tax liabilities and/or on the amounts of the penal (financial) sanctions which are not paid to the terms established by the legislation, and also added in other cases and procedure provided by this Code or other legislation, control of which observance is imposed on monitoring bodies;
14.1.163. the first vehicle registration - vehicle registration which is performed by authorized state bodies of Ukraine concerning this vehicle in Ukraine for the first time;
14.1.164. the scheduled plan of documentary exit checks - the list of the taxpayers who are subject to scheduled inspection by monitoring bodies during the corresponding period of calendar year;
14.1.165. tax, the taxpayer, the taxation, taxable profit for the purposes of the Section III of this Code the income tax of the companies, the income tax payer of the companies, taxation on profit of the companies, profit, taxable;
14.1.166. tax, the taxpayer, the taxation, the taxable income for the purposes of the Section IV of this Code - income tax, the taxpayer on the income of physical persons, taxation on the income of physical persons, the income of physical person, taxable;
14.1.167. repo operation - purchase transaction (sales) of securities with the obligation of their return sale (purchase) through certain term at previously stipulated price which is performed on the basis of the single repurchase agreement. For the purpose of this Code term between dates of accomplishment of the first and second parts of repo operation (repo term) cannot exceed one year;
14.1.168. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014
14.1.169. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014
14.1.170. the tax allowance for physical persons which are not subjects of housekeeping, - documentary confirmed amount (cost) of expenses of the taxpayer - the resident in connection with purchase of goods (works, services) at residents - physical persons or legal entities within accounting year on which reduction of its total annual taxable income gained following the results of such accounting year in the form of the salary and/or in the form of dividends in the cases determined by this Code is allowed;
14.1.171. tax information - in the value determined by the Law of Ukraine "About information";
14.1.172. Tax consultation - individual tax consultation and the generalizing tax consultation which are provided according to the procedure, provided by this Code;
14.1.172-1. individual tax consultation - the explanation of monitoring body provided to the taxpayer of rather practical use of separate regulations of tax and other legislation, control of which observance is imposed on monitoring body, and registered in the unified register of individual tax consultations;
14.1.172-2. The agreement of FATCA agreement between the government of Ukraine and the Government of the United States of America for improvement of accomplishment of tax rules and application of provisions of the Law of the USA "About the tax claims to foreign accounts" (FATCA);
14.1.173. the generalizing tax consultation - promulgation of line item of the central executive body which provides forming and realizes the state financial policy, rather practical use of separate regulations of tax and other legislation, control of which observance is imposed on monitoring bodies, developed by results of generalization of the individual tax consultations provided by monitoring bodies to taxpayers and/or in case of identification of the circumstances testimonial of ambiguity of separate regulations of such legislation;
14.1.174. it is excluded;
14.1.175. tax debt - the amount of the approved monetary commitment which is not paid by the taxpayer to the time established by this Code, and the outstanding penalty fee added according to the procedure, determined by this Code;
14.1.176. the tax anticipation bill, avalized bank (the tax receipt) (further - the tax anticipation bill for the purposes of the Section VI of this Code), - the promissory note, avalized bank which is issued by the drawer: before obtaining from excise warehouse of alcohol ethyl, before obtaining from the oil processing company of oil products, the substances used as components of motor fuels or before import of oil products to customs area of Ukraine is also ensuring accomplishment of the obligation to pay the amount of the excise tax in time by it, determined by Articles 225, of the 229th of this Code;
14.1.176-1. No. 407-VII is excluded according to the Law of Ukraine of 04.07.2013
14.1.177. tax post - post which is formed in the territory of the companies where products with use of excise goods on which the zero tax rate, determined in article 229 of this Code is established are made. On tax post permanent representatives of monitoring body in the place of its arrangement exercise constant direct supervision;
14.1.178. the value added tax - indirect tax which is charged and paid according to regulations of the Section V of this Code;
14.1.179. No. 466-IX is excluded according to the Law of Ukraine of 16.01.2020
14.1.180. the tax agent concerning income tax - the legal entity (its branch, department, other separate division), self-employed face, representation of the nonresident - the legal entity the investor (operator) under the agreement on distribution of products which irrespective of the organization-legal status and method of the taxation other taxes and/or charge forms (payments, provisions) the income (in cash or not cash form) shall charge, hold and pay the tax provided by the Section IV of this Code in the budget from name and at the expense of physical person from the income which is paid to such person, to keep tax accounting, to submit tax statements to tax authorities and to bear responsibility for violation of its regulations according to the procedure, stipulated in Article 18 and the Section IV of this Code;
14.1.181. the tax credit - the amount to which the taxpayer on value added has the right to reduce the tax liability of the accounting (tax) period is determined according to the Section V of this Code;
14.1.182. mistakenly paid monetary commitments - the amounts of means which for certain date arrived in the relevant budget and/or into the single account from legal entities (their branches, departments, other separate divisions which do not have the status of the legal entity) or the physical persons (having the status of subjects of business activity or not having such status), not being payers of such monetary commitments and in cases, the stipulated in Article 35-1 this Code;
14.1.182-1. technical mistake - any mistake, defect or defect in work of components of electronic office or qualified the digital signature or seal which results in discrepancy of methodology and/or algorithms of work of electronic office and is not methodological mistake;
14.1.182-2. technical failure - any violations in work of components of electronic office which are not methodological and/or technical mistakes, including their complete cessation which makes impossible interaction of the taxpayer with monitoring body.
14.1.183. service in provision of personnel - the economic or civil agreement according to which person providing service (the resident or the nonresident) sends to the order of other person (the resident or the nonresident) one or several physical persons for accomplishment of the functions determined by this agreement. The agreement on provision of personnel can provide the conclusion the specified physical persons of the labor agreement or labor contract with person to whose order they are sent. Other conditions of provision of personnel (including remuneration of person providing service) are determined by the agreement of the parties;
14.1.184. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014
14.1.185. delivery of services - any transaction which is not delivery of goods or other transaction on transfer of the right to objects of intellectual property right and other intangible assets or provision of other property rights from such objects of intellectual property right, and also to provision of services which are consumed in the course of making of certain action or implementation of certain activities.
For the purpose of the taxation delivery of services, in particular is:
a) achievement of the arrangement to abstain from certain action or from the competition to the third party or provision of permission to any action on condition of the conclusion of the agreement;
b) delivery of services in the decision of public authority or local government body or forcibly;
c) delivery of services to other person on a grant basis;
d) transfer of results of the performed works, the provided services to the taxpayer authorized according to the agreement of accounting of results of joint activities without formation of legal entity and also their return by such taxpayer after the end of joint activities;
ґ) transfer (introduction) of the performed works, the provided services as contribution to joint activities without formation of legal entity, and also return of services;
e) delivery of services in placement of sign of the corresponding trademark or the goods or service in the movie, series or the television program which are visual (the audience only sees product or sign of trademark, the product or trademark is mentioned in conversation of the character; goods, service or trademark are integrally interwoven into plot and are its part);
14.1.186. tax; taxation; taxpayer; taxable transaction for the purposes of the Section V of this Code - respectively the value added tax; taxation on value added; the taxpayer on value added; transaction, liable to tax on value added;
14.1.187. tax, the taxpayer, the taxation, tax rate for the purposes of the Section VI of this Code - the excise tax, the payer of the excise tax, the taxation the excise tax, rate of the excise tax;
14.1.188. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014
14.1.189. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014
14.1.190. the buyer of brands of the excise tax - subject of housekeeping which according to the legislation of Ukraine is payer of the excise tax from the alcoholic beverages, tobacco products and liquids used in electronic cigarettes;
14.1.191. delivery of goods - any transfer of the right to the order goods as the owner, including sale, exchange or donation of such goods, and also delivery of goods by a court decision.
For the purpose of application of the term of "delivery of goods" electrical and heat energy, gas, vapor, water, the air cooled or conditioned are considered as goods.
As delivery of goods are also considered:
a) the actual transfer of tangible assets to other person based on the agreement on financial leasing (return of tangible assets according to the agreement on financial leasing) or other arrangement according to which payment is delayed, but the ownership to tangible assets is transferred no later than date of implementation of the last payment;
b) transfer of property on tangible assets according to the decision of public authority or local government body or according to the legislation;
c) any of the specified actions of the taxpayer of rather tangible assets if the taxpayer had the right to reference of tax amount to the tax credit in case of acquisition of the specified property or its part (free cession of property to other person; cession of property within balance of the taxpayer which is used in the economic activity of the taxpayer for its further use on purpose which is not connected with economic activity of such taxpayer; transfer within balance of the taxpayer of property which was planned for use in taxable transactions for its use in transactions which are exempted from the taxation or are not subject to the taxation);
d) transfer (introduction) of goods (including non-current assets) as contribution to joint activities without formation of legal entity, and also their return;
ґ) it is excluded;
e) liquidation by the taxpayer at own will the non-current assets which are at such payer;
e) transfer of goods according to the agreement under which the commission (remuneration) for sale or purchase is paid.
Cases when the main production means or non-productive means are liquidated in connection with their destruction or destruction owing to action of force majeure circumstances, and also in other cases when such liquidation is performed without the consent of the taxpayer, including in case of plunder of non-current assets or when the taxpayer provides to monitoring body the relevant document on destruction, dismantling or transformation of non-current assets in a different way owing to what the non-current asset cannot be used for primary designated purpose are not delivery of goods;
14.1.192. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014
14.1.193. Permanent mission - the permanent place of activities through which economic activity of the nonresident in Ukraine is fully or partially carried out, in particular: management place; branch; office; factory; workshop; installation or construction for investigation of natural resources; the mine, oil/gas well, pit or any other place of production of natural resources warehouse or the room which is used for the goods delivery, the server.
For the purpose of the taxation "permanent mission" includes the term:
a) the building site, construction, assembly or assembly object or the related supervising activities if duration of the works connected with such platform, object or activities (within one project or projects connected among themselves), which are carried out by the nonresident through employees or other personnel hired by him for such purposes exceeds 12 months;
b) provision of services by the nonresident (except services in provision of personnel), including consulting, through the employees engaged by it for such purposes if such activities are performed (within one project or the project which is connected with it) in Ukraine during the period or the periods which general duration constitutes more than 183 days in any twelve-monthly period;
c) persons who based on the agreement, other transaction or actually have and will be implemented by powers to conduct negotiations of rather essential conditions of transactions therefore the nonresident signs contracts (contracts) without essential change of such conditions, and/or to sign contracts (contracts) on behalf of the nonresident if the specified activities are performed by person in interests, for the account and/or for benefit of one nonresident and/or the related persons - nonresidents;
d) persons who based on the agreement, other transaction or actually have and usually will be implemented by powers to contain (to store) inventories (goods) belonging to the nonresident from which warehouse delivery of inventories (goods) on behalf of the nonresident is performed, except residents - holders of warehouse of temporary storage or customs warehouse.
For the purposes of application of subitems "an" and "b" of this subitem when calculating the general period during which the nonresident performs activities in Ukraine to complete consecutive or inconsistent calendar months of project duration (or the projects connected among themselves), performance of works or rendering services by the nonresident in Ukraine are applied:
duration of activities of the nonresident in Ukraine which is performed within several consecutive or inconsistent periods which separately are smaller for complete calendar month, but in total is exceeded by 30 days, and
duration of activities of the connected faces of this nonresident in Ukraine if such activities are closely connected with activities of the nonresident determined in subitems "an" and "b" of this subitem and is performed within several consecutive or inconsistent periods which are equal to complete calendar month or which separately are smaller for complete calendar month, but in total exceed 30 days.
For the purposes of application of subitems "v" and "g" of this subitem about availability at person of actual authorities to perform in interests, for the account and/or for benefit of the nonresident activities which have signs of permanent mission, maybe, in particular, but it is not exclusive, to witness:
provision by the nonresident of instructions, obligatory to execution (including means of electronic communication or by transfer of electronic media) and their execution by person;
availability at person and use by it of the e-mail address of corporate e-mail of the nonresident and/or his connected persons for communication and/or with the third parties with whom the nonresident already concluded or will sign with the nonresident further contracts or other transactions;
realization by person of right of possession or the order inventories (goods) or other assets of the nonresident in Ukraine or their considerable share based on the corresponding instructions of the nonresident;
availability at person of the rooms leased from own name for storage of the property acquired at the expense of the nonresident or which belongs to the nonresident or the third parties and is subject to transfer to the third parties on specifying of the nonresident, or for other purposes determined by the nonresident.
The nonresident is not considered having permanent mission in Ukraine if he performs economic activity through the intermediary - the resident, but at the same time provision by residents of agency, confidential, commission and other similar intermediary services on sale or purchase of goods (works, services) for the account, in interests and/or for benefit of the nonresident is performed within the main (regular) activities of resident and on usual conditions. If the intermediary - the resident acts only or consider only the account, in interests and/or for benefit of one or several persons - nonresidents who are the connected persons, such intermediary cannot be considered acting within the main (regular) activities concerning any of the connected persons - nonresidents, and is recognized permanent mission of such nonresident in Ukraine or each person - the nonresident if such nonresidents are the connected persons.
Permanent mission is not:
a) use of buildings or constructions only for the purpose of storage, goods demonstration or the products belonging to the nonresident;
b) stock holding of the goods or products belonging to the nonresident is exclusive for the purpose of storage or demonstration;
c) stock holding of the goods or products belonging to the nonresident is exclusive for the purpose of conversion by other company;
d) content of the permanent place of activities is exclusive for the purpose of purchase of goods or products or for information collection for the nonresident;
ґ) the direction in the order of face of physical persons within agreement performance about services in provision of personnel;
e) content of the permanent place of activities with other purpose.
Content of the permanent place of activities only for implementation of any combination of the types of activity specified in subitems of "a" - "d" this subitem provided that such types of activity (their combination) have preparatory or auxiliary nature for such nonresident, is not permanent mission.
The permanent mission of the nonresident in Ukraine is recognized also if activities in Ukraine are performed by several nonresidents - the connected persons if such activities in total go beyond activities of preparatory or auxiliary nature for such group of nonresidents - the connected persons. In that case the permanent mission is recognized for each such nonresident - the connected person. This paragraph is applied only in case activities of such nonresidents - the connected persons in Ukraine constitute in total complementary functions of closely connected business process.
Recognition of person by the controlling person according to provisions of article 39-2 of this Code is not permanent mission.
Permanent mission is not use of buildings or constructions only for the purposes of storage, demonstration or goods delivery or products belonging to the nonresident; stock holding of the goods or products belonging to the nonresident is exclusive for the purpose of storage, demonstration; stock holding of the goods or products belonging to the nonresident is exclusive for the purpose of conversion by other company; content of the permanent place of activities only for the purposes of purchase of goods or products or for information collection for the nonresident; the direction in the order of face of physical persons within agreement performance about services in provision of personnel; content of the permanent place of activities is exclusive for the purpose of implementation for the nonresident of any other activities of preparatory or auxiliary nature;
14.1.194. the permanent representative (representatives) of monitoring body in excise warehouse - the official appointed by the order of monitoring body in the location of excise warehouse exercising constant direct supervision behind observance of established procedure of production, processing (conversion), mixing, flood, packaging, packing, storage, obtaining or issue of excise goods (products) according to the procedure, approved by the central executive body which provides forming and realizes the state financial policy;
14.1.195. the worker - physical person which directly own work performs labor function according to the employment contract (contract) signed with the employer according to the law;
14.1.196. profitable products for the purposes of the Section XVIII of this Code - part of the made products which is distributed between the investor and the state and is determined as difference between the made and compensation products;
14.1.197. carrying out lottery - economic activity which includes acceptance of payment of participation in lottery (rates), holding draws of prize (advantageous) fund of lottery, payment of prizes (issue of prizes), and also other transactions, provide carrying out lottery;
14.1.198. the seller of brands of the excise tax - monitoring bodies;
14.1.199. products for the purposes of the Section XVIII of this Code minerals of nation-wide and local value (mineral raw materials) which are extracted (are made) during development of mineral deposits;
14.1.200. prize (advantageous) fund - set of prizes (prizes), namely means, property, the property rights which are subject to payment (issue) to players in case of their prize in lottery according to promulgated conditions of its release and carrying out;
14.1.201. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014
14.1.202. sale (realization) of goods - any transactions which are performed according to purchase and sale agreements, exchange, delivery and other economic, civil agreements providing assignment of rights of property on such goods for a fee or compensation irrespective of terms of its provision, and also transaction on free provision of goods. Are not considered as transaction sales of goods on provision of goods within commission agreements (consignment), the guarantee, storage (safe custody), the order, trust management, operational leasing (lease), other civil agreements which are not providing assignment of rights of property on such goods;
14.1.203. sale of results of works (services) - any transactions of economic, civil nature on performance of works, provision of services, provision of the right to use or the order of goods, including intangible assets and other objects of property which are not goods, in case of compensation condition of their cost, and also transaction on free provision of results of works (services). Sale of results of works (services) includes, in particular, provision of the right to use of goods under agreements of operational leasing (lease), sale, transfer of the right according to author's or license agreements, and also other methods of transfer of objects of copyright, patents, signs for goods and services, other objects of the right of intellectual, including industrial property;
14.1.204. the promissory note, avalized bank, - the security certifying unconditional monetary commitment of the drawer or his order of bank to pay after maturity certain amount to the bill holder.
The bill of exchange certifies unconditional monetary commitment of the drawer to pay the corresponding amount of means to the Government budget of Ukraine and is the tax liability determined by the drawer independently and approved from the date of capture on accounting of the bill of exchange by monitoring body on the location of the drawer and if the legislation provides delay on customs payment, - from the date of customs clearance of goods in the corresponding mode;
14.1.205. the house adjoining territory - the territory around the apartment house determined based on the corresponding town-planning and land management documentation within the corresponding parcel of land on which the apartment house and buildings adjoining to it and constructions, and necessary for servicing of the apartment house and providing satisfaction of housing, social and household needs of owners (co-owners) and tenants (lessees) of apartments, and also the non-residential premises located in the apartment house are located;
14.1.206. percent - the income which is paid (is charged) by the borrower for benefit of the creditor as payment for use of the funds raised for certain or uncertain term or property.
Join in percent:
a) payment for use of means or goods (works, services) received on credit;
b) payment for use of the funds raised in the deposit;
c) payment for purchase of goods by installments;
d) payment for ownership and use of property according to agreements of financial leasing (finance lease) (without part of leasing payment which is provided on account of compensation of part of project cost of financial leasing);
ґ) remuneration (income) of the lessor as the part of lease payment according to the lease agreement of housing with the redemption paid by physical person to the taxpayer for benefit of whom the right to such payments is departed.
Percent are charged in the form of percent on principal amount or property value or in the form of fixed amount. If attraction of financial resources is performed by sale of the bonds, treasury obligations or savings (deposit) certificates emitted by the borrower or by accounting of bills of exchange and implementation of transactions on acquisition of securities with the return redemption, the amount of percent is determined by their charge on nominal of such security, payment to the fixed award or prize or by determination of difference between the price of placement (sale) and redemption price (the return redemption) of such security.
Payments under other civil agreements irrespective of, are established they in the absolute (fixed) prices or as a percentage the amounts of the agreement or other cost base, are not percent;
14.1.207. measurement Item - Item in which according to the agreement on distribution of products measurement of the made products and its distribution on compensatory and profitable is taken;
14.1.208. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014
14.1.209. Item of acceptance (departure) and appointment - Item which for the corresponding freight is determined as border Item, transshipment complex, Item of temporary storage of freight, including the underground storage warehouse of natural gas, in the territory of Ukraine before its movement out of limits of the state, cargo handling Item in the territory of Ukraine before movement of freight out of its limits;
14.1.210. it is excluded;
14.1.211. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014
14.1.212. realization of excise goods (products) - any transactions on customs area of Ukraine which provide shipment of excise goods (products) according to purchase and sale agreements, exchange, delivery and to other economic, civil agreements on assignment of rights of property or without that, for a fee (compensation) or without that, irrespective of terms of its provision, and also free shipment of goods, including from raw materials supplied by the customer, realization by subjects of managing of retail trade of excise goods;
Realization of fuel or alcohol of this Code, ethyl for the purposes of the Section VI, - any transactions on physical transfer (leave, shipment) of fuel or alcohol of the property right, ethyl with transition, to such fuel or alcohol ethyl or without such transition, for a fee (compensation) or without such payment on customs area of Ukraine from excise warehouse / portable excise warehouse:
on excise warehouse;
on portable excise warehouse;
for own consumption or industrial conversion;
to any other persons.
The concept "realization of alcohol ethyl" is applied only for the subjects of managing performing activities for production of alcohol ethyl.
Are not considered as transaction fuel realization on physical transfer (leave, shipment) of fuel on customs area of Ukraine:
in consumer pack in reservoir to 5 liters (inclusive), except transactions on realization of such fuel by his producers;
when using fuel by subjects of managing who are not managers of excise warehouse / portable excise warehouse which is transferred it (is released, shipped) by the payer of the excise tax to such subjects of managing only for needs of own consumption or industrial conversion.
For action of legal regime of warlike situation, emergency state, are not considered as fuel realization:
transactions on physical transfer (leave, shipment) of fuel on customs area of Ukraine which are performed in connection with compulsory acquisition or withdrawal of such fuel for needs of the state according to the Law of Ukraine "About transfer, compulsory acquisition or withdrawal of property in the conditions of legal regime of warlike or emergency state", under condition if in the future its previous owner or person authorized by it do not perform measures for receipt of compensation for compulsorily aloof or withdrawn fuel;
transactions on physical transfer (leave, shipment) of fuel on customs area of Ukraine which are performed in connection with its transfer to the Armed Forces of Ukraine and voluntary forming of territorial communities, National guard of Ukraine, the Security Service of Ukraine, Service of foreign intelligence of Ukraine, the State Border Service of Ukraine, the Ministry of Internal Affairs of Ukraine, Management of the state protection of Ukraine, Public service of special communication and information security of Ukraine formed according to the laws of Ukraine to other military forming, their connections, military units, divisions, organizations or the organizations which contain at the expense of means of the government budget, for needs of ensuring defense of the state, to local government bodies, and also for benefit of the central executive body which provides forming and realizes state policy in the sphere of civil protection forces of civil protection and/or to healthcare institutions of the state-owned, municipal property, and/or structural divisions concerning health care of the regional, Kiev and Sevastopol city public administrations without preliminary or subsequent compensation of their cost;
transactions on physical transfer (leave, shipment) of fuel on customs area of Ukraine as the humanitarian assistance according to the procedure, established by the Cabinet of Ministers of Ukraine.
Transactions on fuelling according to works agreements also belong to own consumption in case of simultaneous accomplishment of the following conditions:
a) customers according to works agreements do not enable the realization of fuel to other persons, except realization of benzene outside customs area of Ukraine in customs regime of export;
b) gas station is performed in fuel tank of machines, mechanisms, the machinery and equipment for agro-industrial complex, fuel tank of vehicles of special purpose or fuel tank of the special equipment or device which:
are intended for performance of works on lands of agricultural or forest purpose, on the lands provided to the mountain companies for mining and development of mineral deposits and also for performance of works on construction of roads;
belong to other persons;
perform works during the term of the agreement of the contract only on the lands specified in this Item which are in property or use of the customer;
c) the vehicles performing gas station in fuel tank of machines, mechanisms, the machinery and equipment for agro-industrial complex, in fuel tank of vehicles of special purpose or in fuel tank of the special equipment or device, specified in the subitem "b" of this subitem, shall be equipped with flowmeters counters on each place of leave of fuel in bulk from such vehicle.
Realization by subjects of managing of retail trade of excise goods - sale of beer, the alcoholic beverages, tobacco products, tobacco and industrial substitutes of tobacco and liquids used in electronic cigarettes directly to citizens and other final consumers for their personal non-commercial use irrespective of form of calculations, including on flood at restaurants, cafe, bars, other objects of public catering.
For the purposes of the taxation the excise tax about the realization by subjects of managing of retail trade of excise goods spoiled, the destroyed goods, or goods, availability or the location of which it is not confirmed by such subject of managing, including goods which lack is revealed by results of the inventory count which is carried out by the subject of retail trade (including upon the demand of monitoring body, shown according to subitem 20.1.9 of Item 20.1 of article 20 of this Code when checking by monitoring body) are considered sold directly to citizens and other final consumers for their personal non-commercial use. This regulation is not applied to cases, stipulated in Item 216.3 articles 216 of this Code.
a) legal entities and their isolated persons who are formed and perform the activities according to the legislation of Ukraine with the location both in its territory, and beyond its limits;
b) diplomatic representations, consular establishments and other official representations of Ukraine abroad which have diplomatic privileges and immunity;
c) the physical person - the resident - the physical person taking the place of residence in Ukraine.
If the physical person takes the place of residence also in foreign state, it is considered resident if such person takes place of permanent residence in Ukraine; if person takes place of permanent residence also in foreign state, it is considered resident if has more close personal or commercial relations (the center of vital interests) in Ukraine. If the state in which the physical person has the center of vital interests cannot be determined or if the physical person does not take place of permanent residence in one of the states, it is considered resident if at least 183 days (including day of arrival and departure) during the period or the periods of tax year stay in Ukraine.
Sufficient (but not exclusive) condition of determination of the location of the center of vital interests of physical person is the place of permanent residence of members of his family or its registration as subject of business activity.
If it is impossible to determine the resident status of physical person, using the previous provisions of this subitem, the physical person is considered resident if it is citizen of Ukraine.
If contrary to the law the physical person - the citizen of Ukraine has also nationality of other country, then for the purpose of taxation by this tax such person is considered the citizen of Ukraine who has no the right to offsetting of the taxes paid abroad, provided by this Code or regulations of international agreements of Ukraine.
If the physical person is stateless person and provisions of paragraphs of the first - the fourth this subitem do not extend to it, then its status is determined according to rules of international law.
Good cause for determination of person by the resident is independent determination of the main place of residence by it in the territory of Ukraine according to the procedure, established by this Code, or its registration as self-employed person.
If in the Section IV of this Code the term "resident" in the corresponding cases is used, this term is understood "as the physical person - the resident";
For the purposes of this subitem acquisition by person of the status of the electronic resident (e-resident) is not considered sufficient condition of determination of the location of the center of vital interests of physical person.
14.1.213-1. The register of heads of taxpayers debtors - the register of information about heads of legal entities or permanent missions of nonresidents to which according to the judgment the temporary restriction in the right of departure out of limits of Ukraine in connection with availability at such legal entities or permanent missions of nonresidents of outstanding tax debt in the amount and in the terms determined by this Code is applied.
The central executive body realizing the state tax policy conducts and publishes such Register in open access on the official web portal.
The procedure for maintaining the Register of heads of taxpayers debtors affirms the central executive body which provides forming and realizes the state financial policy.
The following data are entered in the specified Register:
the name of the taxpayer and code according to EGRPOU of the legal entity or permanent mission of the nonresident;
surname, name, middle name (in the presence) the head of the legal entity or permanent mission of the nonresident debtor (according to the data from the Unified State Register of Legal Entities, physical persons entrepreneurs and public forming provided according to the Law of Ukraine "About state registration of legal entities, physical persons entrepreneurs and public forming");
date and number of the judgment which took legal effect which sets temporary restriction in the right of departure out of limits of Ukraine;
the amount of tax debt as of acceptance date of the judgment;
the amount of tax debt as of current date;
effective date of temporary restriction;
end date of action of temporary restriction;
bases for the end of action of temporary restriction.
14.1.214. ceased to be valid since 01.01.2013 according to the Law of Ukraine of 24.05.2012 No. 4834-VI
14.1.215. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014
14.1.216. recirculating gas - natural gas which is returned (is pumped) in one or several oil-and-gas deposits of such field (well) for maintenance in them necessary reservoir pressure or bedded energy according to approved in the procedure for the project of industrial or trial mining (deposit) established by the legislation, and also to the complex project of its arrangement.
Natural gas can be source of origin of recirculating gas: got by the subsoil user with the site of oil-and-gas subsoil provided to it in use for which the corresponding project provides return of such gas to subsoil; got on other, than stated above, the subsoil plot which is controlled by the subsoil user and transferred (with introduction of the corresponding rent payment) it for use on such field; acquired by the subsoil user at the third parties for use on such field;
14.1.217. Rent payment - nation-wide tax which is levied for use of natural resources for mining, for use of natural resources for the purpose of, not connected with mining, for use of radio-frequency resource of Ukraine, for special use of water, for special use of forest resources, for oil transportation and oil products trunk oil pipelines and oil pipelines, transit transportation by ammonia pipelines on the territory of Ukraine;
14.1.218. commodity market (works, services) - the sphere of the goods circulation (works, services) which is determined proceeding from possibility of the buyer (seller) without significant additional expenses to acquire (to realize) goods (works, services) in the next territory for the buyer (seller);
14.1.219. market price - the price at which goods (works, services) are transferred to other owner provided that the seller wishes to report such goods (works, services) and the buyer wishes to receive them on voluntary basis, both parties are mutually independent legally and actually, possess sufficient information about such goods (works, services), and also the prices which developed in the market identical (and in case of their absence - uniform) goods (works, services) in the compared economic (commercial) conditions;
14.1.220. year of production of the vehicle - calendar date of production of the vehicle (day, month, year); for vehicles which calendar date of production cannot be determined, - on January 1 years of the production specified in registration documents;
14.1.221. risk - probability of non declaration (incomplete declaring) by the taxpayer of the tax liabilities, failures to carry out by the taxpayer of other legislation, control of which is imposed on monitoring bodies;
14.1.222. the employer - the legal entity (its branch, department, other separate division or its representation) or the self-employed person using wage labor of physical persons based on the signed employment contracts (contracts) and performing duties on payment of the salary by it and also to charge, deduction and the tax discharge on the income of physical persons in the budget, charges on the salary fund, other obligations provided by the laws.
For the purposes of the Section IV of this Code are equated to the employer the legal entity (its branch, department, other separate division or its representation), the permanent mission of the nonresident or self-employed person which charge (pay) the income for performance of work and/or provision of service according to the civil agreement if it will be determined that the relations under such agreement actually are labor;
14.1.223. placement of waste - permanent (final) stay or waste disposal in places or objects specially allotted for this purpose (locations of waste, storages, grounds, complexes, constructions, subsoil plots and so forth) for which use permission of authorized bodies is got;
14.1.224. the manager of excise structure - subject of managing which obtained the license for the right of production of alcohol ethyl, alcoholic beverages, registered by the payer of the excise tax or the subject of managing - the payer of the excise tax which performs production, processing (conversion), mixing, pouring, loading unloading, storage, realization of fuel in excise warehouse also has the documents confirming the property right or uses of rooms and/or the territory which belong to excise warehouse;
14.1.224-1. the manager of portable excise warehouse - subject of managing payer of the excise tax which is the owner of fuel or performs activities for production of alcohol ethyl and which with use of the vehicle irrespective of who possesses such vehicle:
ethyl implements or keeps fuel or alcohol;
imports fuel on customs area of Ukraine from which the excise tax or on the conditions determined by article 229 of this Code is paid.
Upon transition from one subject of managing to another of the property right to fuel or alcohol ethyl which moves and/or stored in the vehicle there is change of the manager of portable excise warehouse.
The subject of managing (carrier, the freight forwarder) which performs fuel haul or alcohol ethyl is not manager of portable excise warehouse.
14.1.225. royalty - any payment, including payment which is paid by the user of objects of copyright and (or) the related rights for benefit of the organizations of collective management, according to the Law of Ukraine "About effective management of property rights of owners in the sphere of copyright and (or) the related rights", received as remuneration for use or for provision of the right to use object of intellectual property right, namely on any literary works, works of art or sciences, including computer programs, other records on data carriers, video or audio cassettes, cinema movies or films for radio - or television broadcasting, transfer (program) of the organizations of broadcasting, other audiovisual works, any rights protected by the patent, any registered trademarks (signs on goods and services), intellectual property rights on design, the confidential drawing, model, formula, process, intellectual property rights on information of rather industrial, commercial or scientific experience (know-how).
Royalty the payments received are not considered:
as remuneration for use of the computer program if conditions of use are limited to functional purpose of such program and its reproduction is limited the number of the copies necessary for such use (use by "final consumer");
for acquisition of copies (copies, copies) of intellectual property items, including electronically, for use on the functional purpose for final consumption or for resale of such copy (the copy, copy);
for acquisition of things (including data carriers) in which are realized or on which there are objects of intellectual property right, determined in paragraph one of this subitem, in use, ownership and/or the order of person;
for assignment of rights on objects of intellectual property right if conditions of assignment of rights on object of intellectual property right grant the right to person acquiring such rights to sell or perform alienation otherwise of intellectual property right or to promulgate (to divulge) confidential drawings, models, formulas, processes, intellectual property rights on information of rather industrial, commercial or scientific experience (know-how), except cases when such promulgation (disclosure) is obligatory according to the legislation of Ukraine;
for transfer of the right to distribution of copies of program products without the right to their reproduction or if their reproduction is limited to use by the final consumer;
14.1.226. self-employed person - the taxpayer who is physical person - the entrepreneur or performs independent professional activity provided that such person is not worker within such business or independent professional activity.
Independent professional activity - participation of physical person in scientific, literary, artistic, art, educational or teaching activities, activities of doctors, private notaries, private contractors, lawyers, arbitration managers (managers of property, managing directors of sanitation, liquidators), auditors, accountants, appraisers, engineers or architects, person occupied with religious (missionary) activities, other similar activities provided that such person is not the worker or the physical person the entrepreneur (except for case, stipulated in Item 65.9 articles 65 of this Code) and uses wage labor no more than four physical persons;
14.1.226-1. field service of payers - provision of the administrative, consulting, help, information, electronic and other services connected with realization of the rights and payer's obligations according to trebovaniyaa of tax and other legislation, control of which observance is imposed on monitoring body;
14.1.227. the sredneuchetny number of workers for the purposes of the Section III and Chapter 1 of the Section XIV of this Code - the number of workers at the legal entity determined by the technique approved by the central executive body which provides forming of state policy in the sphere of statistics, taking into account all hired employees and persons working under civil agreements and in combination more than one calendar month and also hired employees of representations, branches, departments and other separate divisions in full-time equivalent, except hired employees which stay in maternity leave and in child care leave before achievement of stipulated by the legislation age by it;
14.1.227-1. The weighted retail price of sale of cigarettes - the price calculated from the amount of total cost of all cigarettes realized by producers on customs area of Ukraine and imported by importers on customs area of Ukraine from January 1 till December 31 of accounting year divided into the amount of total quantity of the cigarettes realized by producers and imported by importers for the same period determined in declarations of the excise tax for January - December of accounting year, per 1000 pieces;
14.1.227-2. Syndicated financial loan - the means provided by several resident banks and/or nonresident banks, or the nonresidents qualified as bank institution according to the legislation of adoptive state of the nonresident, or the residents and/or nonresidents having the status of non-bank financial institutions according to the relevant legislation and also foreign state or its official agencies, international financial institutions and other nonresident creditors (members of syndicate of creditors) within one credit agreement in certain shares to legal entities for certain term for target use and under percent. Payment of the income to members of syndicate of creditors can be performed through the agent, the nominee holder (nominee holder) or the intermediary in it of the income;
14.1.228. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014
14.1.229. specially allotted car parks - the area of the territory (earth) belonging on the property rights to territorial community or the state which is determined by local government bodies with establishment of rules concerning responsibility for safety of the vehicle.
The municipal garages, parking, parkings (buildings, constructions, their parts) constructed at the expense of means of the local budget for the purpose of implementation of the organization of the parking of vehicles can belong to specially allotted car parks.
Garages, car parks do not belong to specially allotted car parks, owners or users of which are payers of the land tax or the rent for the parcels of land of the state-owned and municipal property, and also the parcels of land relating to the house adjoining territories;
14.1.230. stationary source of pollution - the company, the shop, the aggregate, installation or other immovable object which keeps the spatial coordinates during certain time and performs emissions of pollutants in the atmosphere and/or dumpings of pollutants in water objects;
14.1.231. the reasonable economic reason (the business purpose) the reason which can be only provided that the taxpayer intends to gain economic effect as a result of economic activity;
Economic effect including, but not only assumes surplus (preserving) of assets of the taxpayer and/or their cost, and also creation of conditions for such surplus (preserving) in the future.
For the purposes of the taxation it is considered that the transaction performed with nonresidents has no reasonable economic reason (the business purpose) if:
main goal or one of main goals of transaction is failure to pay (incomplete payment) the amount of taxes and/or reduction of amount of taxable profit of the taxpayer;
in comparable conditions person not was it is ready to purchase (to sell) such goods of work (service), intangible assets, other objects of economic activities other than goods, from untied persons.
This subitem is applied to the purposes of article 39 of this Code, including in case of proof of the circumstances testimonial of lack of the business purpose, in the cases determined by Item 140.5 of article 140 of this Code which provide application of relevant provisions of article 39 of this Code.
14.1.232. the certificate of fund of real estate transactions - the security certifying the right of its owner to income acquisition from investment into real estate transactions according to the law;
14.1.233. agricultural holdings - arable land, long-term plantings, haymakings, pastures and perelog;
14.1.234. agricultural products (agricultural goods) - products/goods, falling under determination of the foreign trade activities groups 1-24 UKT if at the same time such goods (products) are grown up, fattened, caught, products of processing and conversion of these goods (products) gather, made, made, processed directly by the producer of these goods (products), and also if they were acquired or made on own or leased capacities (areas) for sale, conversion or intraeconomic consumption;
14.1.235. the agricultural producer - the legal entity irrespective of form of business or the physical person - the entrepreneur who is engaged in production of agricultural products and/or cultivation, cultivation and catch of fish in internal reservoirs (lakes, ponds and water storage basins) and its conversion on own or leased capacities, including personally made raw materials on conditions to be provided and performs transactions on its delivery;
The paragraph two is excluded according to the Law of Ukraine of 24.12.2015 No. 909-VIII.
14.1.236. it is excluded;
14.1.237. alcohol ethyl - all types of the rectified and distilled alcohol ethyl, bioethanol, other types of alcohol ethyl, specified in goods items of 2207 and 2208 according to UKT foreign trade activities;
14.1.238. constructions - land improvements which do not belong to buildings and are intended for accomplishment of special technical functions;
14.1.239. it is excluded;
14.1.240. Rate of the land tax for the purposes of the Section XII of this Code - legislatively certain annual amount of payment for the unit area of the taxable parcel of land;
14.1.241. the subject of powers of authority - in the value determined by the Code of administrative legal proceedings of Ukraine;
14.1.242. The technical administrator of electronic office (the daleetekhnichesky administrator) - the central executive body which provides forming and realizes the state financial policy performs actions for development, creation, implementation and support of the software of electronic office, is responsible for accomplishment of all stages of lifecycle of such software, its technical and technological support, implementation, functioning, updating, change, elimination of mistakes, ensuring integrity and authenticity of source program code; performs technical and technological actions for provision, blocking and cancellation of access to electronic office, is responsible for safety and data protection of these electronic services.
14.1.243. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014
14.1.244. goods - tangible and intangible assets, including the parcels of land, land shares (shares), and also securities and derivatives which are used in any transactions, except transactions on their release (issue) and repayment.
For the purpose of the taxation of transactions on movement of property and energy through customs border of Ukraine the term "goods" is used in the value determined by the Customs code of Ukraine;
14.1.245. commodity loan - goods (works, services) which are transferred by the resident or the nonresident to the possession of legal entities or physical persons on terms of the contract, providing delay of final settlements for certain term and under percent. The commodity loan provides transfer of property on goods (works, services) to the buyer (customer) at the time of agreement signature or at the time of physical goods receipt (works, services) by such buyer (customer), irrespective of debt repayment time;
14.1.246. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014
14.1.247. No. 2888-IX is excluded according to the Law of Ukraine of 12.01.2023
14.1.248. No. 2888-IX is excluded according to the Law of Ukraine of 12.01.2023
14.1.249. tally trade - economic activity which provides sale by the resident or nonresident of goods to physical persons or legal entities on the terms of payment by installments of final calculation, for certain term and under percent.
Tally trade provides transfer of goods to the order of the buyer at the time of implementation of the first fee (deposit) with transfer of property on such goods after final calculation.
Rules of tally trade to physical persons are established by the Cabinet of Ministers of Ukraine;
14.1.250. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014
14.1.251. vehicles which were used, vehicles on which authorized state bodies, including foreign, issue the registration documents granting the right to operate such vehicles;
14.1.251-1. No. 72-VIII is excluded according to the Law of Ukraine of 28.12.2014
14.1.252. tobacco products - filtered cigarettes or without filter, cigarette, cigar, cigarillo, and also pipe, snuff, sosatelny, chewing tobacco, rustic tobacco and other products from tobacco or its substitutes for smoking, shuffing, sucking, chewing or inhalation without burning by heating;
14.1.253. conditional release from the taxation customs payments - exemption of customs payments which application provides observance of certain conditions and restrictions in usage time of goods and vehicles of commercial appointment, the order them after their release;
14.1.254. conditional release from taxation on value added and the excise tax in case of commodity importation on customs area of Ukraine - release (conditional complete or conditional partial) from payment of the added tax liability in case of placement of goods in customs regimes which provide release from the taxation on condition of observance of the requirements of customs regime established by the Customs code of Ukraine;
14.1.254-1. the authorized participant (for the purposes of article 39 of this Code) - the member of the international group of companies authorized by such international group of companies on preparation and submission of the report by the countries of the international group of companies on behalf of such international group of companies in tax authority of jurisdiction (the state, the territory) in which such participant is registered or in which its activities cause formation of permanent mission;
14.1.254-2. the member of the international group of companies (for the purposes of article 39 of this Code):
a) any separate economic unit of the international group of companies (in particular the Ukrainian or foreign legal entity or education without the status of the legal entity) which is included in consolidated financial statements of such international group of companies for the purposes of such reporting or which shall be included in consolidated financial statements if shares (corporate laws) of such separate economic unit of the international group of companies would be in circulation in the national and/or foreign organized stock market (stock exchange);
b) any such economic unit of the international group of companies excluded from consolidated financial statements of such international group of companies according to the criteria determined for the purposes of creation of the specified reporting (concerning ownership or control between legal entities or education without the status of the legal entity, materiality of such economic unit for the international group of companies, etc.);
c) any permanent mission of any economic unit of the international group of companies specified in subitems "an" and "b" of this subitem provided that such economic unit constitutes separate financial statements concerning such permanent mission for the financial, regulatory or tax purposes or for the purposes of internal managerial supervision;
14.1.255. reliction of right to claim - transaction on assignment the creditor of rights to claim of debt of the third party to the new creditor with preliminary or subsequent compensation of cost of such debt to the creditor or without such compensation;
14.1.256. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014
14.1.257. financial aid - the financial aid provided on irretrievable or returnable basis.
Irretrievable financial aid is:
the amount of means transferred to the taxpayer according to gift agreements, other similar agreements or without the conclusion of such agreements;
the amount of bad debt compensated to the creditor by the borrower after write-off of such bad debt;
the outstanding amount of one taxpayer before other taxpayer which is not collected after the termination of term of limitation period;
the main credit amount or the deposit which are provided to the taxpayer without establishment of terms of return of such main amounts, except for the loans granted under perpetual bonds, and on-demand deposits in bank institutions, and also the amount of the percent added on such main amount, but not paid (written off);
The paragraph of the seventh is excluded according to the Law of Ukraine of 28.12.2014 No. 71-VIII
returnable financial aid - the amount of means which arrived to the taxpayer in use under the agreement which does not provide charge of percent or provision of other types of compensations in the form of payment for use of such means and is obligatory to return;
14.1.257-1. the financial agent - any person (except physical person) who corresponds to determination of reporting financial institution of Ukraine, in the value given in the agreement of FATCA, and/or accountable financial institution according to the multilateral agreement CRS and the general standard of the reporting of CRS and which according to this Code and other acts of the legislation adopted in pursuance of provisions of the Agreement of FATCA and the multilateral agreement CRS shall apply measures of proper complex check to financial accounts submit the report on accountable accounts to monitoring body, carry out other obligations and bear responsibility for violation of these obligations according to the procedure, established by the law.
Regulators of the markets of financial services within the powers determined by legal acts in the sphere of regulation of activities for provision of financial services establish lists of non-bank financial institutions which shall fulfill duties of financial agents according to requirements of the Agreement of FATCA.
For the purpose of fulfillment of requirements of the Agreement of FATCA FATCA determined in Appendix II to the Agreement are not financial agents of person.
For the purposes of the multilateral agreement CRS of person which shall carry out obligations of financial agents (are accountable financial institutions), are determined according to rules of the specified agreement, the general standard of the reporting of CRS and regulatory legal acts of the central executive body providing forming and realizes the state financial policy, for implementation of the multilateral agreement CRS;
14.1.258. financial loan - the means provided by resident bank or the nonresident who is qualified as bank institution according to the legislation of adoptive state of the nonresident, or the residents and nonresidents having the status of non-bank financial institutions according to the relevant legislation and also foreign state or its official agencies, international financial institutions and other creditors - nonresidents to legal entity or physical person for certain term for target use and under percent;
14.1.258-1. the financial account - the account opened by the financial agent or the agreement signed by the financial agent.
For the purposes of of this Code financial accounts include bank accounts, payment accounts, security accounts, other account types, contracts which correspond to the criteria determined by the agreement of FATCA and/or the multilateral agreement CRS. For the purposes of the multilateral agreement CRS the term" the financial account" is applied and interpreted according to provisions of the general standard of the reporting of CRS;
14.1.259. fund of bank management - the means of members of funds of bank management and other assets staying in trust management of authorized bank according to the law;
14.1.260. the freight - remuneration (compensation) which is paid according to transportation agreements, hiring or subhiring of the vessel or the vehicle (their parts) for:
transportation of goods and passengers sea or aircrafts;
transportation of goods by railway or road transport;
14.1.261. purpose of the parcel of land - use of the parcel of land to destination, determined based on documentation on land management in the procedure established by the legislation;
14.1.262. share of agricultural commodity production for the purposes of Chapter 1 of the Section XIV of this Code - specific weight of income of agricultural producer gained from realization of self-produced agricultural products and products of its conversion in the total amount of its income which is considered during determination of the right of such producer to registration as the taxpayer;
14.1.263. For the purposes of the Section IV of this Code his parents, the husband or the wife, children of such physical person including adopted are considered as members of the family of physical person of the first degree of relationship.
For the purposes of the Section IV of this Code his brothers and sisters, her grandmother and the grandfather on the mother's side are considered as members of the family of physical person of the second degree of relationship and from the father, grandsons.
14.1.264. timing - process of observation of conducting economic activity of the taxpayer which is performed during conducting the actual checks and is applied by monitoring bodies for the purpose of establishment of real indicators concerning activities of the taxpayer which are carried out on the appropriate place of its implementation;
14.1.265. the penalty (the financial sanction, penalty) - payment in the form of fixed amounts and/or percent which is levied from persons who made tax offense or violation of other legislation, control of which observance is imposed on monitoring bodies, and also penalties for violation in the sphere of foreign economic activity;
14.1.266. the cash method for the purposes of the taxation according to the Section V of this Code - the tax accounting method by which date of emergence of the tax liabilities is determined as date of transfer (obtaining) of funds for accounts of the taxpayer in bank / non-bank provision of payment services on e-wallet at the issuer of electronic money and/or into accounts of the bodies which are performing treasurer servicing of budgetary funds, in cash desk of the taxpayer or the date of receipt of other types of compensations of cost delivered (or subject to delivery) it goods (services), and date reference of tax amounts to the tax credit is determined as date of write-off of funds from accounts of the taxpayer in bank / non-bank provision of payment services, with e-wallets at the issuer of electronic money and/or with accounts of the bodies performing treasurer servicing of budgetary funds date of issue from cash desk of the taxpayer or date of provision of other types of compensations of cost delivered (or subject to delivery) to it goods (services);
14.1.267. the loan - money which is provided by the residents which are financial institutions, or nonresidents except the nonresidents having the offshore status, to the borrower for certain term with the obligation of their return and interest payment for use of the loan amount;
14.1.268. passive incomes - income gained in type:
percent on the current or deposit (supplementary) bank account, contribution (deposit) in credit unions, other percent (including the discount income);
the interest or discount income according to the registered savings (deposit) certificate;
boards (percent) which is distributed according to the share membership fees of credit union members;
the income which is paid by the company managing assets of institute of joint investment on the placed assets according to the law including the income which is paid it (is charged) by the issuer as a result of the redemption (repayment) of securities of institute of joint investment which is determined as difference between the amount received from the redemption and the amount of means or property value paid by the taxpayer to the seller (including to the issuer) in connection with acquisition of such securities as compensation of their cost;
the income according to mortgage securities (mortgage bonds and certificates) according to the law;
the percent (discount) received by the bondholder from their issuer according to the law;
the income according to certificates of fund of real estate transactions and income gained by the taxpayer as a result of the redemption (repayment) by the manager of certificates of fund of real estate transactions according to the procedure, determined by the prospectus of the issue of certificates;
investment profit, including profit on transactions with government securities and with debt obligations of the National Bank of Ukraine taking into account exchange difference;
royalty;
dividends;
insurance payments and compensations;
14.1.269. Platts - the international, global unified system of information monitoring of dynamics of the market and pricing in industry of the extracting and fuel and energy industry;
14.1.270. Platts indicators - the indexes officially determined by world news agency Platts is also base for use by business entities.
14.1.271. the income of the subjects performing release and carrying out lotteries from transactions on release and carrying out lotteries consists of the income which remained after forming of prize (advantageous) fund and the amount of the bad debt determined by the subitem "e" of subitem 14.1.11 of this Item.
The income of the subjects performing release and carrying out lotteries, the forming of prize (advantageous) fund which remained later - part of means which constitutes difference between the total amount of income gained from acceptance of rates in lottery and the amount of the created prize (advantageous) fund of lottery in accordance with the terms of its carrying out.
For the purposes of this subitem the total amount of income gained from acceptance of rates in lottery is understood as cash amount, received in cash and/or non-cash form in cash desk and/or into accounts of operator of lotteries;
14.1.272. Kvass of "live" fermentation - the drink with content of ethyl alcohol of no more 1,2 of percent of volume units received during fermentation of kvass mash belongs to goods items of 2202 and 2206 according to UKT foreign trade activities.
14.1.273. No. 354-IX is excluded according to the Law of Ukraine of 05.12.2019;
14.1.274. No. 354-IX is excluded according to the Law of Ukraine of 05.12.2019;
14.1.275. No. 354-IX is excluded according to the Law of Ukraine of 05.12.2019;
14.1.276. No. 354-IX is excluded according to the Law of Ukraine of 05.12.2019;
14.1.277. internal tourism for the purposes of the Section XII of this Code - movement within the territory of Ukraine citizens of Ukraine and/or persons who constantly live in the territory of Ukraine, in informative, professional and business or other purposes.
Entrance tourism for the purposes of the Section XII of this Code - arrival on the territory of Ukraine and/or movement within the territory of Ukraine persons who constantly live in the territory of Ukraine, in informative, professional and business or other purposes.
14.1.277-1. the budget grant - the target help in type of money or property which are provided on non-paid and irretrievable basis at the expense of means state and/or local budgets, the international technical assistance for project implementation or the program in spheres of culture, tourism and in the sector of the creative industries, sport and other humanitarian spheres according to the procedure established by the law. The list of suppliers of the budget grants determines the Cabinet of Ministers of Ukraine.
14.1.278. system of accounting of data of registrars of settlement transactions (further - SUD of RRO) - the information system intended for collection, storages, uses of the this registrars of settlement transactions and program registrars of settlement transactions (including electronic copies of the settlement documents and fiscal reporting checks created by registrars of settlement transactions and program registrars of settlement transactions), checks of authenticity and reliability of settlement documents.
Opportunity is provided to users buyers (consumers) through the Electronic office which functions according to article 42-1 of this Code:
control of authenticity and reliability of the settlement documents which are stored in SUD of RRO;
fillings and submissions of claims of the buyer (consumer) about violation of established procedure of carrying out settlement transactions if the cost of goods (works, services) which are subject of the claim, on the date of their obtaining by the buyer (consumer) exceeds 850 hryvnias;
receipts of information on condition of consideration of the claim of the buyer (consumer), about the applied penal (financial) sanctions by results of consideration of the claim or about the reasons of their non-use by monitoring body, about transfer of the amounts of penal (financial) sanctions of the budget, about condition of execution of the conclusion about compensation of part of the amount of penal (financial) sanctions according to the claim of the buyer (consumer) in the amounts and procedure established by the legislation.
The procedure for functioning of SUD of RRO is determined by the central executive body which provides forming and realizes the state financial policy;
14.1.279. compensation of part of the amount of the penal (financial) sanctions determined by the data COURT of RRO are the money listed to buyers (consumers) at the expense of the penal (financial) sanctions applied by monitoring bodies by results of performed according to the claim of the buyer (consumer) about violation by the taxpayer of established procedure of carrying out settlement transactions using registrars of settlement transactions and/or program registrars of settlement transactions.
14.1.278. system of accounting of data of registrars of settlement transactions (further - SUD of RRO) - the information system intended for collection, storages, uses of the this registrars of settlement transactions and program registrars of settlement transactions (including electronic copies of the settlement documents and fiscal reporting checks created by registrars of settlement transactions and program registrars of settlement transactions), checks of authenticity and reliability of settlement documents.
Opportunity is provided to users buyers (consumers) through the Electronic office which functions according to article 42-1 of this Code:
control of authenticity and reliability of the settlement documents which are stored in SUD of RRO;
The procedure for functioning of SUD of RRO is determined by the central executive body which provides forming and realizes the state financial policy.
14.1.279. investment gold for the purposes of the Section V of this Code - gold in type:
a) ingots or plates the weight accepted in the markets of ingot gold of the 995th or highest test irrespective of whether it will be provided in securities;
b) the gold coins of the 900th or highest test which are rapped out after 1800 which are or were legal means of payment in country of source and are on sale at the price which does not exceed market value of the gold containing in coins, more than for 80 percent.
Market value of gold is gold cost on book price of bank metals which is published by the National Bank of Ukraine on the page of official Internet representative office of the National Bank of Ukraine.
14.1.280. assets of physical person for the purposes of the subsection 9-4 "Features of Application of One-time (Special) Voluntary Declaring of Assets of Physical Persons" of the Section XX "Transitional provisions" of this Code - cash assets of physical person, property, property rights;
14.1.281. cash assets of physical person for the purposes of the subsection 9-4 "Features of Application of One-time (Special) Voluntary Declaring of Assets of Physical Persons" of the Section XX "Transitional provisions" of this Code - the means in national and foreign currency placed on accounts in the Ukrainian and foreign banks money deposits in credit unions and other non-bank financial institutions, the rights of monetary claim (including the means lent to the third parties according to the loan agreement) which are drawn up in writing with the legal entity or notarially certified in case of right to claim of the customs applicant of physical person and also assets in bank metals, commemorative banknotes and coins, electronic money
14.1.282. the resident Deystviye City - in the value determined by the Law of Ukraine "About stimulation of development of digital economy in Ukraine";
14.1.282-1. the resident Deystviye City is the taxpayer who pays the income tax of the companies on special conditions (further - the resident Deystviye City - the taxpayer on special conditions), - the resident Deystviye City who according to the procedure, stipulated in Item 141.10 Articles of 141 of this Code, chose or switched over to the corresponding tax regime. Deystviye City's residents which did not choose (did not switch over) to the corresponding tax regime, pay the income tax of the companies in accordance with general practice and are considered as Deystviye City's residents who are not taxpayers on special conditions;
14.1.283. specialists of the resident Deystviye City - specialists gigabyte, performing work (the rendering services) by the order and in advantage (in interests) the resident Deystviye City on the basis gigabyte contract imprisoned according to the procedure, provided by the Law of Ukraine "About stimulation of development of digital economy in Ukraine" and/or the faces which are with the resident Deystviye City in employment relationships;
14.1.284. the register Action of City - in the value determined by the Law of Ukraine "About stimulation of development of digital economy in Ukraine".
14.2. For the purposes of of this Code debt obligations of the National Bank of Ukraine are equated to securities.
14.3. For the purposes of of this Code introduction (transfer, receipt, payment, transfer) of money by the taxpayer into the single account in cases, stipulated in Article 35-11 these Codes, is considered entering (transfer, receipt, payment, offset) of money by such taxpayer into the budget.
14.4. For the purposes of of this Code if he directly does not provide other, the international agreements containing regulations on exchange of information for the tax purposes include the Convention on the mutual administrative aid in tax cases, the international treaty of Ukraine on avoidance of double taxation and other international agreements on exchange of information for the tax purposes which consent to be bound is provided by the Verkhovna Rada of Ukraine, and also the interdepartmental contracts signed on their basis.
15.1. Taxpayers physical persons (residents and nonresidents of Ukraine) are recognized, legal entities (residents and nonresidents of Ukraine) and their separate divisions which have receive (give) the taxation objects or perform the activities (transactions) which are the taxation object according to this Code or the tax laws and to whom the obligation on tax payment and charges according to this Code is assigned.
15.2. Each of taxpayers can be taxpayer on one or several taxes and fees.
16.1. The taxpayer shall:
16.1.1. be registered in monitoring bodies according to the procedure, established by the legislation of Ukraine;
16.1.2. keep in accordance with the established procedure account of the income and expenses, to constitute the reporting concerning calculation and tax payment and charges;
16.1.3. give to monitoring bodies according to the procedure, established by the tax and customs legislation, the declarations, the reporting and other documents connected with calculation and tax payment and charges;
16.1.4. pay taxes and fees in terms and in the sizes established by this Code and the laws concerning customs affairs;
16.1.5. submit on properly to the drawn-up written requirement of monitoring bodies (in the cases determined by the legislation) documents on accounting of the income, expenses and other indicators connected with determination of the taxation objects (tax liabilities), the source documents, bookkeeping registers, the financial reporting, other documents connected with calculation and tax payment and charges. In the written requirement are surely specified the specific list of documents which the taxpayer, and the bases for their provision shall provide;
16.1.6. submit to monitoring bodies information, data on the amounts of the means which are not paid in the budget in connection with receipt of tax benefits (the amounts of the received privileges) and the directions of their use (rather conditional tax benefits - privileges which are provided on condition of use of the means released at the subject of housekeeping owing to provision of privilege in the procedure determined by the state);
16.1.7. submit to monitoring bodies information according to the procedure, to terms and in the amounts established by the tax legislation;
16.1.8. fulfill legal requirements of monitoring bodies concerning elimination of the revealed violations of the laws on the tax matters and customs affairs and sign acts (certificates) of conducting check;
16.1.9. not interfere with legal activities of the official of monitoring body during accomplishment of service duties by it and fulfill legal requirements of such official;
16.1.10. report to monitoring bodies in the place of accounting of such payer about its liquidation or reorganization within three working days from the date of adoption of the relevant decision (except cases when obligation to perform such message it is assigned by the law to body of state registration);
16.1.11. report in monitoring bodies about change of the location of the legal entity and change of the place of residence of the physical person - the entrepreneur;
16.1.12. ensure safety of the documents connected with accomplishment of tax debt during the terms established by this Code;
16.1.13. allow officials of monitoring body during conducting checks by them to inspection of rooms, the territories (except housing of citizens) which are used for receipt of the income or are connected with content of the taxation objects, and also for conducting checks concerning calculation and tax payment and charges in the cases established by this Code;
16.1.14. use electronic office for correspondence with monitoring bodies electronically in case of submission of the reporting electronically, and also after passing of electronic identification online in electronic office, except taxpayers who refused use of electronic office according to the procedure, established by this Code, and taxpayers who did not determine interaction method with monitoring body.
16.1.15. provide provision with official (office) faces of the taxpayer of written explanations on the written request of monitoring body on the questions concerning check subject, and their documentary confirmation.
17.1. The taxpayer has the right:
17.1.1. to receive free of charge in monitoring bodies including through the Internet, information on the taxes and fees and regulatory legal acts regulating them, accounting treatment and tax payment and charges, the rights and obligations of taxpayers, powers of monitoring bodies and their officials concerning implementation of tax control;
17.1.2. represent the interests in monitoring bodies independently, through the tax agent or the authorized representative;
17.1.3. choose independently if another is not established by this Code, method of accounting of the income and expenses;
17.1.4. use tax benefits in the presence of the bases according to the procedure, established by this Code;
17.1.5. receive delay, payment by installments of tax payment or the tax credit according to the procedure and on the conditions established by this Code;
17.1.6. be present during conducting checks and provide explanations on the questions arising during such checks and on own initiative the explanation on questions which were not requested by monitoring body, examine and receive acts (references) of the inspections which are carried out by monitoring bodies before signing of acts (certificates) of conducting check, in case of availability of notes concerning contents (text) of the drawn-up statements (references) to sign them with clauses and to give to monitoring body written objections according to the procedure, established by this Code;
17.1.7. appeal according to the procedure, established by this Code, the decision, actions (divergence) of monitoring bodies (officials), including the individual tax consultation provided to it in paper or electronic form which is provided to it, and also the generalizing tax consultation;
17.1.8. demand from monitoring bodies of conducting verification of data and the facts which can witness for benefit of the taxpayer;
17.1.9. on nondisclosure by monitoring body (officials) of information about such payer without its written consent and data which are constituting confidential information, the state, trade or bank secrecy and became officials of service duties, famous during execution, except cases when it is directly provided by the laws;
17.1.10. on offsetting or return of excessively paid, and also excessively collected amounts of taxes and fees, penalty fee, penalties according to the procedure, established by this Code;
17.1.11. on full recovery of the harm done by illegal actions (divergence) of monitoring bodies (their officials) in the procedure established by the law;
17.1.12. it is excluded.
17.1.13. to independently choose interaction method with monitoring body electronically through electronic office if other is not established by this Code;
17.1.14. exercise through electronic office the rights and obligations provided by this Code and which can be realized electronically by means of electronic communication;
17.1.15. file the declaration and other documents in paper form in case of technical and/or methodological mistakes or technical failure in work of electronic office (availability of mistake/failure shall be confirmed by the technical administrator and/or the methodologist of electronic office, or according to the message on the official website of the central executive body realizing the state tax policy or the judgment) if submission of such documents electronically is not obligatory according to this Code.
17.1.16. provide on own initiative written explanations and/or documents concerning the circumstances confirming lack of his fault in the committed tax offense, according to the procedure established by this Code.
17.1.17. it is opened to use the technical devices and technical means having functions photo and filmings, videos, means photo and filmings, videos; it is opened to perform sound recording, photo, video fixing (video filming), to accumulate and use such multimedia information (photo, video, sound recording) during conducting checks.
17.2. The taxpayer has also other rights provided by the law
18.1. The tax agent person to who this Code assigns obligation on calculation is recognized, from the income which is charged it (are paid, provided) to deduction to the payer, and transfer of taxes in the relevant budget from name and at the expense of means of the taxpayer.
18.2. Tax agents are equated to taxpayers and have the rights and carry out the obligations established by this Code for taxpayers.
19.1. The taxpayer runs the business connected with tax payment, personally or through the representative. Personal participation of the taxpayer in the tax relations does not deprive of it the right to have the representative, as well as participation of the tax representative does not deprive of the taxpayer of the right to personal participation in such relations.
19.2. Representatives of the taxpayer persons who can perform representation of its legitimate interests and business management connected with tax payment based on the law or the power of attorney are recognized. The power of attorney issued by the taxpayer - physical person on representation of its interests and business management connected with tax payment shall be attested according to the current legislation.
19.3. The representative of the taxpayer has the rights established by this Code for taxpayers.
19-1.1. The monitoring bodies determined by subitem 41.1.1 of Item 41.1 of Article of 41 of this Code perform the following functions, except the features provided for the state tax authorities by Article 19-3 of this Code:
19-1.1.1. perform administration of taxes, charges, payments, including also reconciliations of taxpayers perform according to the legislation;
19-1.1.2. control timeliness of giving by taxpayers and payers of single fee of the reporting (declarations, calculations and other documents connected with calculation and tax payment, charges, payments) provided by the law, timeliness, reliability, completeness of charge and tax payment, charges, payments;
19-1.1.3. provide administrative services to taxpayers, charges, payments;
19-1.1.4. exercise control of the terms of carrying out payments in foreign currency established by the law, of observance of procedure for acceptance of cash for accomplishment of payment transactions (except acceptance of cash by banks), behind observance by subjects of managing of the mandatory requirements established by the legislation concerning possibility of calculations for goods (services) with use of electronic means of payment, procedure for carrying out cash payments for goods (services), carrying out settlement transactions, and also behind availability of licenses for carrying out types of economic activity which are subject to licensing according to the law, availability of trade patents;
19-1.1.5. Exercise control of observance by executive bodies of village, settlement councils and procedure for acceptance and accounting of taxes and fees from taxpayers, timeliness and completeness of transfer of the specified amounts of the budget;
19-1.1.6. exercise control of legitimacy of budget compensation of the value added tax;
19-1.1.7. register and record the taxpayers, payers of single fee, the taxation objects and objects connected with the taxation, carry out differentiation of taxpayers;
19-1.1.8. provide reliability and completeness of accounting of taxpayers and payers of single fee, the taxation objects and objects connected with the taxation;
19-1.1.9. create and keep the State register of physical persons – taxpayers, the Single databank about taxpayers - legal entities, registers which maintaining is assigned by the legislation to monitoring bodies;
19-1.1.9-1. Create and keep the Register of receivers of the budget grant for development of agricultural producers and production incentive of agricultural products according to the Law of Ukraine "About the state support of agricultural industry of Ukraine";
19-1.1.10. provide accounting of taxes, charges, payments and single fee;
19-1.1.10-1. create the Register of receivers of immediate compensation to subjects of managing of the expenses incurred on payment of single fee on obligatory national social insurance for employees (further - the Register of receivers of immediate compensation to subjects of managing), calculate the sizes of the amounts of immediate compensations to subjects of managing, send the Register of receivers of immediate compensation to subjects of managing to the body performing treasurer servicing of budgetary funds for provision of such compensation, perform other functions connected with provision of immediate compensation to subjects of managing according to the Law of Ukraine "About social support of insured persons and subjects of managing for implementation of the restrictive anti-epidemic actions entered for the purpose of prevention of distribution in the territory of Ukraine of sharp respiratory disease of COVID-19, of SARS-CoV-2 caused by coronavirus".
19-1.1.11. provide review of decisions of monitoring bodies of the lowest level in the procedure established by the legislation;
19-1.1.12. No. 466-IX is excluded according to the Law of Ukraine of 16.01.2020
19-1.1.13. perform licensing of activities of subjects of managing for production of alcohol, the alcoholic beverages, tobacco products and liquids used in electronic cigarettes, wholesale trade by alcohol, wholesale and retail trade by the alcoholic beverages, tobacco products and liquids used in electronic cigarettes and control of such production;
19-1.1.14. exercise control in the sphere of production, the address and realization of excise goods, control of their target use, provide cross-industry coordination in this sphere;
19-1.1.15. provide control of adoption of declarations on the maximum retail prices on the excise goods (products) established by the producer or the importer, and generalization of the data specified in such declarations for the organization of work and control of completeness of calculation and payment of the excise tax;
19-1.1.16. perform actions for prevention and identification of violations of the law in the sphere of production and the address of alcohol, alcoholic beverages, tobacco products, the liquids used in electronic cigarettes and fuels;
19-1.1.17. carry out work on fight against illegal production, movement, the address of alcohol, the alcoholic beverages, tobacco products, liquids used in electronic cigarettes and fuels;
19-1.1.18. will organize the work connected with the order of brands of the excise tax, their storage, sale, sampling for the purpose of conducting examination concerning their authenticity and exercise control of availability of such brands on bottles (packagings) with alcoholic beverages and packs (packagings) of tobacco products, reservoirs (packagings) with liquids which are used in electronic cigarettes during their transportation, storage and realization;
19-1.1.19. provide control of observance by subjects of managing who carry out retail trade by tobacco products, requirements of the legislation of rather maximum retail prices of the tobacco products established by producers or importers of such products;
19-1.1.20. provide control of observance by subjects of managing who carry out wholesale or retail trade by alcoholic beverages, requirements of the legislation of rather minimum wholesale and vacation pay or retail prices of such drinks;
19-1.1.21. will organize work and exercise control of application of seizure of property of the taxpayer which has tax debt, and/or stop of account transactions on its accounts / e-wallets in bank, to other financial institution, non-bank provision of payment services / issuers of electronic money;
19-1.1.22. perform repayment of tax debt, collection of timely not added and/or outstanding amounts of single fee and other payments;
19-1.1.23. will organize work on identification, accounting, storage, assessment and the order as property in abeyance and other property which carries over the state, and also on accounting, provisional estimate, storage of the property withdrawn and confiscated for violation of the customs and tax legislation;
19-1.1.24. perform delay, payment by installments and restructuring of monetary commitments and/or tax debt, shortage on payment of single fee, and also write-off of bad tax debt;
19-1.1.25. develop and provide offers concerning regulatory legal acts on questions which belong to competence of monitoring bodies;
19-1.1.26. it is excluded;
19-1.1.27. provide development, implementation and technical maintenance of information and telecommunication systems and technologies, automation of procedures, in particular the organization of implementation of electronic services for subjects of managing by monitoring bodies;
19-1.1.28. provide individual tax consultations, directory services in questions of tax and other legislation, control of which observance is imposed on monitoring bodies;
19-1.1.29. provide informing the public on realization of the state tax policy;
19-1.1.30. develop offers in drafts of international treaties of Ukraine on the tax matters and provide accomplishment of the signed international treaties;
19-1.1.31. provide to the central executive body which provides forming and realizes the state financial policy, the generalized practice of application of the legislation on the tax matters, legislations concerning payment of single fee;
19-1.1.32. will organize interaction and exchange of information with state bodies of other states according to the legislation, international treaties of Ukraine, perform international cooperation in the tax sphere;
19-1.1.32-1. will organize interaction and exchange of information with regulators of the markets of financial services, certain laws of Ukraine in the sphere of regulation of activities for provision of financial services, for the purpose of control of accomplishment by financial agents of requirements of Article 39-3 of this Code and ensuring agreement performance of FATCA and the multilateral agreement CRS;
19-1.1.33. give to the central executive body which provides forming of the state financial policy, and to the central executive body which realizes state policy in the sphere of treasurer servicing of budgetary funds, reports and information on receipt of taxes, charges, payments, control of which collection is imposed on monitoring bodies;
19-1.1.34. provide determination in the cases of the amounts established by this Code, other laws of Ukraine tax and monetary commitments of taxpayers, application and timely collection of the amounts of the penal (financial) sanctions (penalties) for violation of tax, foreign and other legislation, control provided by the law for which observance it is imposed on monitoring bodies;
19-1.1.35. take measures to identification, the analysis and check of financial transactions which can be connected with legalization (washing) of income gained in the criminal way, or terrorism financing concerning compliance to the legislation;
19-1.1.36. provide to other state bodies in the cases established by the law information access from databases of the central executive body which implements state tax and to the politician;
19-1.1.37. exercise control and provide assistance in collection of tax debt in the international legal relationship on requests of competent authorities of foreign states;
19-1.1.38. provide collection of the amounts of arrears of subjects of managing to the state (The Autonomous Republic of Crimea, regional council or city territorial community) on the loans (loans) attracted by the state (The Autonomous Republic of Crimea, regional council or city territorial community) or under the state (local) guarantees, and also on the credits from the budget (including payment for use of such credits (loans) and penalty fee) according to the procedure, determined by this Code or other law, including repayment of such debt for the account of property of this subject of managing;
19-1.1.39. exercise departmental control and internal audit of observance of requirements of the legislation and accomplishment of service duties in monitoring bodies, at the companies, in organizations, the organizations which belong to the sphere of their management;
19-1.1.40. will organize collection of tax information and introduce it in information databases of the central executive body which implements state tax and to the politician;
19-1.1.41. will organize information and analytical providing and will organize automation of processes of administration by monitoring bodies;
19-1.1.42. approve decisions of the National commission on securities and the stock market concerning establishment of signs of fictitiousness of the issuer of securities, and also concerning establishment of procedure for determination of the issuer of securities it which answers fictitiousness signs;
19-1.1.43. perform monitoring of accomplishment of indicators of the calculations with the budget and the state trust funds approved by financial plans of the state companies, economic organizations in which authorized capital there are corporate laws belonging to the state and their affiliated enterprises;
19-1.1.44. provide qualified electronic confidential services (as the isolated Items of registration of the qualified central executive body providing electronic confidential services which implements state tax and to the politician);
19-1.1.45. take a legal action in cases, stipulated by the legislation;
19-1.1.46. use during execution of the job (office) responsibilities the tax information from informatsionnotelekommunikatsionny systems and other sources received according to the procedure and the method determined by this Code;
19-1.1.47. provide consultations to taxpayers on use of information and telecommunication systems during tax payment, charges;
19-1.1.48. constitute the reporting concerning condition of calculations of payers with the budget and payments of single fee, and also other indicators of work on activities of the central executive body which realizes the state tax policy.
19-1.1.49. inform public authorities on condition of calculations of taxpayers with budgets and payments of single fee;
19-1.1.50. inform local government bodies on condition of calculations with local budgets;
19-1.1.51. exercise control of timeliness, reliability, completeness of charge and payment of part of net profit (income) in the budget state both municipal unitary enterprises and their associations, and also economic societies in which authorized capital there is the state-owned and/or municipal property;
19-1.1.52. exercise control of timeliness, reliability, completeness of charge and payment in the budget of dividends for the state share by economic societies in which authorized capital there are corporate laws of the state, and also economic societies, 50 and more percent of shares (share, shares) which are in the authorized capital of economic societies, the share of the state in which constitutes 100 percent;
19-1.1.52-1. exercise control of timeliness and completeness of payment of advance installments on the income tax of the companies by taxpayers who perform activities for trade in currency values in cash form;
19-1.1.53. submit to local government bodies the reporting determined by subitem 12.3.3 of Item 12.3 of article 12 of this Code including under taxpayers - to legal entities;
19-1.1.53-1. provide to the central executive body providing forming and realization of state policy in the sphere of digital economy, information necessary for determination of compliance of the legal entity to the requirements determined by Items 2, 3 parts one, Items 3, 10 parts two and Item 3 parts three of article 5 of the Law of Ukraine "About stimulation of development of digital economy in Ukraine".
19-1.1.54. perform other functions determined by the law.
19-1.2. The monitoring bodies determined by subitem 41.1.2 of Item 41.1 of article 41 of this Code perform such functions:
19-1.2.1. will organize and perform accounting and administrations of duty, the excise tax, the value added tax, other taxes which according to tax, customs and other legislation are levied in connection with import (transfer) of goods to customs area of Ukraine or the territory of free customs zone or export (transfer) of goods from customs area of Ukraine or the territory of free customs zone provide control of timeliness, reliability, completeness of their charge and payment in full by taxpayers in the relevant budget when moving goods through customs border of Ukraine and after completion of transactions of customs control and customs clearance;
19-1.2.2. create and keep the Unified state register of the authorized economic operators;
19-1.2.3. perform other functions determined by the law.
19-2.1. The central executive body which provides forming and realizes the state financial policy regarding ensuring forming and realization of tax and customs policy performs the following functions:
19-2.1.1. performs coordination of activities of monitoring bodies;
19-2.1.2. approves regulatory legal acts on the questions which are within the competence of monitoring bodies;
19-2.1.3. predicts, analyzes receipts of taxes, charges, payments determined Tax and Customs by codes of Ukraine, the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance", sources of tax revenues, studies influence of macroeconomic indicators, legislations, agreements on the accession to the international organizations, other international treaties of Ukraine on receipt of taxes, charges, payments, provides offers concerning increase in their amount and reduction of losses of the budget;
19-2.1.4. generalizes practice of application of the legislation on the tax matters, legislations concerning payment of single fee, develop drafts of regulatory legal acts;
19-2.1.5. issues the generalizing tax consultations according to this Code;
19-2.1.6. performs procedures of mutual coordination according to international treaties of Ukraine on avoidance of double taxation.
19-2.1.7. performs other functions provided by the law.
19-3.1. State tax authorities:
19-3.1.1. perform field service of taxpayers;
19-3.1.2. perform registration and accounting of taxpayers and payers of single fee, the taxation objects and objects connected with the taxation;
19-3.1.3. create and keep the State register of physical litsplatelshchik of taxes, the Single databank about payers nalogovyuridichesky persons, registers which maintaining is assigned by the legislation to the monitoring bodies determined by subitem 41.1.1 of Item 41.1 of article 41 of this Code;
19-3.1.4. perform other functions of field service of taxpayers determined by the law.
20.1. The monitoring bodies determined by subitem 41.1.1 of Item 41.1 of article 41 of this Code have the right:
20.1.1. invite taxpayers, charges, payments or their representatives for check of correctness of charge and timeliness of tax payment, charges, payments, observance of requirements of the legislation for other questions, including the legislation in the sphere of prevention and counteraction of legalization (washing) of income gained in the criminal way or to terrorism financing, control of which observance is imposed on monitoring bodies. Written notices of such invitations go according to the procedure, stipulated in Clause 42 of this Code, not later than 10 calendar days about day of the invitation in which the invitation bases, date and time to which the taxpayer (the representative of the taxpayer) is invited are specified;
20.1.1-1. analyze financial condition of the taxpayer who has tax debt, and condition of providing such debt with tax pledge;
20.1.2. for implementation of the functions determined by the law to receive gratuitously from taxpayers, including charitable and other non-profitable organizations, all patterns of ownership according to the procedure, determined by the legislation, certificates, copies of documents certified by the signature of the payer or his official and under seal (in the presence), on financial and economic activities, the gained income, expenses of taxpayers and the other information connected with calculation and tax payment, charges, payments about observance of requirements of the legislation, control of which is assigned to monitoring bodies, and also the financial and statistical reporting according to the procedure and on the bases determined by the law;
20.1.3. receive gratuitously from state bodies, local government bodies, the companies, organizations and the organizations of all patterns of ownership and their officials, including from bodies which provide maintaining the corresponding state registers (inventories), information, documents and materials concerning taxpayers, and in the cases determined by this Code - concerning heads of legal entities or permanent missions of nonresident debtors;
20.1.4. perform according to the legislation and reconciliations of taxpayers (except the National Bank of Ukraine), including after holding procedures of customs control and/or customs clearance;
20.1.5. receive gratuitously from taxpayers, and also from the National Bank of Ukraine, banks, other financial institutions, non-bank payment service providers, issuers of electronic money of the reference according to the procedure and on the bases determined by this Code taking into account the laws determining procedure for disclosure by specified persons of information which contains bank secrecy, the secret of the payment service provider, and based on the judgment - information on amount and the address of means / electronic money on accounts in bank / non-bank provision of payment services, e-wallets, including about not receipt at the scheduled time of currency earnings from subjects of managing, information on agreements of the debtor on storage of values or provision to the debtor in property employment (lease) of the individual bank safe protected by bank;
20.1.5-1. obtain free of charge from financial agents information and documents in amounts, according to the procedure and on the bases determined by this Code taking into account the laws determining procedure for disclosure of information with limited access;
20.1.6. request and study during conducting checks source documents which are used in financial accounting, registers, the financial, statistical and other reporting connected with calculation and tax payment, charges, payments, fulfillment of requirements of the legislation, control of which observance is imposed on monitoring bodies;
20.1.7. receive from taxpayers, payers of single fee and to provide in the limits provided by the law, documents in electronic form;
20.1.8. during conducting checks at taxpayers - physical persons, and also at officials of taxpayers - legal entities and payers of single fee to check documents which prove the identity, and also documents which confirm position of officials and/or persons who actually perform settlement transactions;
20.1.9. demand during conducting checks from taxpayers who are checked carrying out inventory count of fixed assets, tovarnomaterialny values, means, removal of remaining balance of inventory items, cash with use of information and documents on results of such inventory count by results of such checks or during the subsequent tax control measures;
20.1.10. exercise control of compliance with law concerning regulation of cash turnover (except banks), procedure for carrying out cash payments for goods (services), behind availability of licenses for carrying out types of economic activity which are subject to licensing according to the law, trade patents, behind observance of procedure for acceptance of cash for the further translation (except acceptance of cash by banks), behind observance by subjects of managing of the mandatory requirements established by the legislation concerning possibility of calculations for goods (services) with use of electronic means of payment;
20.1.11. perform control settlement operations prior to check of the taxpayer concerning observance of procedure for carrying out cash payments by him and applications of registrars of settlement transactions. The goods received by office (official) persons of monitoring bodies during control settlement transaction are subject to return to the taxpayer in the intact type. In case of impossibility of return of such goods expense recovery is performed according to the legislation concerning consumer protection;
20.1.12. require during conducting checks from official or officials of the taxpayer of attraction of authorized persons for monitoring body of removal of indications of internal and external meters, joint with workers, which equip the technical devices used in the course of carrying out activities which are checked;
20.1.13. access to time of conducting checks to the territories, rooms (except housing of citizens) and to other property which are used for carrying out economic activity and/or are the taxation objects, or are used for receipt of the income (profit), or are connected with other taxation objects and/or can be source of repayment of tax debt;
20.1.14. in case of identification of violation of requirements of tax or other legislation of Ukraine, control of which observance is imposed on monitoring bodies, to send to taxpayers written requests concerning provision of the copies of documents certified properly;
20.1.15. demand during conducting checks from heads and other officials of the companies, organizations and the organizations, and also physical persons - entrepreneurs and physical persons who perform independent professional activity, elimination of the revealed violations of the law;
20.1.16. use in official matters means of communication which belong to taxpayers, with their permission or with the permission of officials of such payers;
20.1.17. involve in case of need experts, experts and translators, to apply during accomplishment by the tax managing director of the powers determined by this Code, photographing and video;
20.1.18. determine according to the procedure, established by this Code, the amounts tax and monetary commitments of taxpayers;
20.1.19. apply to taxpayers the financial (penalties) sanctions (penalties) for violation of tax or other legislation provided by the law, control of which observance is imposed on monitoring bodies; levy in budgets and the state trust funds of the amount of monetary commitments and/or tax debt in the cases, procedure and the size established by this Code and other laws of Ukraine; levy the shortage amounts on payment of single fee; levy the amounts of arrears of subjects of managing to the state (The Autonomous Republic of Crimea or territorial bulk of the city) on the loans (loans) attracted by the state (The Autonomous Republic of Crimea or territorial bulk of the city) or under the state (local) guarantees, and also on the credits from the budget according to the procedure, determined by this Code and other laws of Ukraine;
20.1.20. receive gratuitously necessary data for maintaining the Unified register of tax delivery notes, the Unified register of excise delivery notes, forming of information fund of the State register of physical persons – taxpayers from taxpayers, and also the National Bank of Ukraine and its organizations - about the amounts of the income paid to physical persons, and the taxes withheld from them, charges, payments; from bodies, authorized to carry out state registration of subjects, to grant licenses for carrying out the types of economic activity which are subject to licensing according to the law - about state registration and issue of licenses to business entities; from bodies which perform registration of physical persons, - about citizens who arrived to accommodation at the respective settlement or decreases from it; from bodies of state registration of acts of civil status - about physical persons which died; information necessary for ensuring registration and accounting of the taxpayers, the taxation objects and objects connected with the taxation;
20.1.21. obtain gratuitously from bodies of statistics the data necessary for use in carrying out the analysis of financial and economic activities of the companies, organizations, organizations of all patterns of ownership;
20.1.22. obtain from notaries by the written request information on the entry of physical person in the rights of the heir with obligatory specifying of complete data about such person and data on the property received on inheritance right;
20.1.23. provide according to the law information from the State register of physical persons taxpayers and the register of insurers to public authorities, the Pension fund of Ukraine and funds of obligatory national social insurance;
20.1.24. receive gratuitously from bodies which provide maintaining the corresponding state registers (inventories), information necessary for implementation of powers of monitoring bodies concerning ensuring repayment of tax debt of the taxpayer. In the cases provided by the law, the tax managing director has the right to direct information access about debtors, containing in the state databases and registers, including electronic. The term of provision of information references by these bodies on written requests of monitoring bodies cannot exceed five working days from the date of receipt of such requests;
20.1.25. make the decision on change of the main and nonbasic place of accounting of large taxpayers, their removals from accounting and transfer to territorial authority of the central executive body realizing the state tax policy are performed by tax escort of large taxpayers (its structural divisions), and other territorial authorities of the central executive body which realizes the state tax policy;
20.1.26. use information databases of state bodies, state, including governmental, communication systems and communications, networks of special communication and other technical means according to the law;
20.1.27. apply in banks, other financial institutions, non-bank payment service providers, issuers of electronic money which did not submit to the relevant monitoring bodies to the time established by the law the notification on opening or closing of accounts/e-wallets of taxpayers or began implementation of account transactions on account/e-wallet of the taxpayer before receipt of the notification of the relevant monitoring body on capture of account/e-wallet on accounting in such body, financial (penalties) sanctions (penalties) in the size established by this Code;
20.1.28. levy from banks, other financial institutions, non-bank payment service providers, issuers of electronic money, the body performing treasurer servicing of budgetary funds, penalty fee for untimely execution of the judgments by them, decisions of the head of body of collection (his deputy or the authorized person) in the cases provided by this Code and payment instructions of taxpayers about tax payment, charges, payments;
20.1.29. make the decision on payment by installments and delay of monetary commitments or tax debt, and also on write-off of bad tax debt according to the procedure, stipulated by the legislation;
20.1.30. take a legal action, including submit claims to the companies, organizations, the organizations and physical persons, concerning recognition of the challenged transactions invalid and applications of the measures determined by the legislation connected with recognition of transactions invalid and also concerning collection to the income of the state of the means received under insignificant agreements;
20.1.31. take a legal action concerning stop of account transactions of the taxpayer on accounts/e-wallets of such taxpayer in banks, other financial institutions, non-bank payment services which provide, to issuers of electronic money (except transactions on salary payment and tax payments, charges, single fee, and also determined by monitoring body of monetary commitments of the taxpayer, to repayment of tax debt), including in case of not admission of officials of monitoring bodies to inspection of the territories and rooms;
20.1.32. take a legal action if the taxpayer interferes with accomplishment by the tax managing director of the powers determined by this Code, concerning stop of account transactions on accounts/e-wallets of the taxpayer by seizure of the securities and/or money and other values of such taxpayer which are in bank, other financial institution, non-bank provision of payment services, issuers of electronic money (except transactions on salary payment and tax payment, charges, single fee, and also determined by monitoring body of monetary commitments of the taxpayer, to repayment of tax debt), and obligations of such taxpayer to fulfill the legal requirements of the tax managing director provided by this Code;
20.1.33. take a legal action concerning seizure of means and other values which are in bank other financial institution, non-bank provision of payment services, issuers of electronic money to the taxpayer who has tax debt if such taxpayer has no property and/or its book value less amount of tax debt, and/or such property cannot be source of repayment of tax debt;
20.1.34. take a legal action concerning money recovery of the taxpayer who has tax debt, from accounts in banks, other financial institutions, non-bank payment services which provide e-wallets to issuers of electronic money which serve such taxpayer, on the amount of tax debt or its part;
20.1.34-1. take a legal action concerning provision of permission to repayment of all amount of tax debt or its part at the expense of property of the taxpayer who is in tax pledge.
20.1.35. take a legal action concerning collection from debtors of the taxpayer who has tax debt, the amounts of accounts receivable which repayment period came and which right to claim is transferred to monitoring body, on account of repayment of tax debt of such taxpayer;
20.1.35-1. take a legal action about the obligation of the taxpayer who has tax debt, sign the agreement on the transfer of right to claim of accounts receivable of this payer to monitoring body;
20.1.35-2. take a legal action concerning establishment of temporary restriction in the right of departure of heads of legal entities or permanent missions of nonresident debtors out of limits of Ukraine in case of non-execution of tax obligation on payment of monetary commitments which led to origin at such legal entity or permanent mission of the nonresident of tax debt;
20.1.36. take a legal action concerning charge and payment of the tax liabilities, adjustment of negative value of the taxation object or other indicators of tax statements as a result of use of the regular prices;
20.1.37. take a legal action concerning the termination of the legal entity and the termination by the physical person - the entrepreneur of business activity and/or about recognition invalid constituent (promotional) documents of subjects of managing;
20.1.38. take a legal action with the statement for withdrawal of originals of source financial and economic and accounting documents in the cases provided by this Code;
20.1.39. take a legal action with statements concerning initiation of proceedings for bankruptcy;
20.1.40. take a legal action concerning application of the sanctions connected with prohibition of the organization and carrying out gamblings in the territory of Ukraine;
20.1.40-1. take a legal action concerning recognition of persons connected on the basis of the facts and circumstances that one person exercised the actual control of business solutions of other legal entity and/or that the same physical person or legal entity exercised the actual control of business solutions of each legal entity;
20.1.40-2. take a legal action about withdrawal in the income of the state (confiscation) of fuel or alcohol ethyl, vehicles, reservoirs and the equipment in case of identification of the facts specified in article 228 of this Code
20.1.41. constitute concerning taxpayers - physical persons and officials of taxpayers - legal entities protocols on administrative offenses and to issue decrees on cases on administrative offenses according to the procedure, established by the law;
20.1.42. carry out the analysis and exercise risk management for the purpose of determination of forms and amounts of tax control;
20.1.43. perform in the procedure determined by the legislation of the indicators connected with determination of the taxation objects and timeliness, reliability, completeness of charge and payment of all taxes and fees provided by this Code, accomplishment of the legislation on other questions, control of which observance is imposed on monitoring bodies;
20.1.44. Perform correctness and completeness of determination of financial result to the taxation according to financial accounting according to national provisions (standards) of financial accounting or international accounting standards;
20.1.45. perform daily data processing and information of electronic office, the necessary for accomplishment functions assigned to them on administration of the tax legislation and on other questions, control for which observance is imposed on monitoring body, includes, in particular, acceptance, processing and the analysis of documents and these taxpayers, implementation of the powers provided by the law which can be realized electronically by electronic communication;
20.1.46. during conducting check and consideration of results of check to receive written explanations from officials on the questions concerning check subject and their documentary confirmation, including concerning implementation by person of economic activity without state registration.
20.1.47. receive explanations from employers and/or workers and/or persons whose work is used without documentary registration, during conducting checks concerning observance of the legislation by the employer concerning execution of an employment agreement, registration of employment relationships with workers (employees), observance by the tax agent of the tax legislation concerning the taxation of the salary paid (added) to employees (including without documentary registration), including as a result of not conclusion the taxpayer of employment contracts with employees according to the law;
20.1.48. it is opened to use the technical devices and technical means having functions photo and filmings, videos, means photo and filmings, videos; it is opened to perform sound recording, photo, video fixing (video filming), to accumulate and use such multimedia information (photo, video, sound recording) during conducting checks.
20.1.49. perform other powers provided by the law;
20.1.50. receive gratuitously from banks according to the procedure, established by the Law of Ukraine "About banks and banking activity" and this Code, information on account transactions of electronic residents (e-resident), namely the data for certain date or for certain period of time about transactions of transfer of funds for accounts, purpose of payment, identification data and account number of the partner.
20.1-1. The monitoring bodies determined by subitem 41.1.2 of Item 41.1 of article 41 of this Code have the right:
20.1-1.1. receive gratuitously in accordance with the established procedure from state bodies and local government bodies, the companies, organizations and the organizations, irrespective of pattern of ownership and their officials, taxpayers information, documents and materials concerning accounting and administration of duty, the excise tax, the value added tax, other taxes which according to tax, customs and other legislation are levied in connection with import (transfer) of goods to customs area of Ukraine or the territory of free customs zone or export (transfer) of goods from customs area of Ukraine or the territory of free customs zone;
20.1-1.2. carry out the analysis and exercise risk management for the purpose of determination of forms and amounts of customs control;
20.1-1.3. perform other powers provided by the law.
20.2. The central executive body implementing state tax and policy, makes the decision on registration/refusal in registration of tax delivery notes / calculations of adjustment in the Unified register of tax delivery notes according to the procedure determined by the central executive body which provides forming and realizes the state financial policy.
20.3. Monitoring bodies are forbidden to demand from the taxpayer of provision:
information which was obtained by monitoring body earlier in the procedure established by the law, including information, containing and processed in information bases which are conducted according to Article 74 of this Code;
documents which contain the data entered in the relevant information bases which are conducted according to Article 74 of this Code.
20.4. The head of territorial authority of the central executive body realizing the state tax policy has the right to provide to official (office) persons of body (its structural divisions) of power on accomplishment of the certain functions provided by this Code, the legislation concerning payment of single fee, the legislation of other questions, control of which observance is imposed on monitoring bodies, within the powers determined by the relevant provision about such territorial authority.
The head of the central executive body realizing the state tax policy has the right to provide to official (office) persons of the office of such body, territorial authorities of the central executive body realizing the state tax policy, powers on accomplishment of the certain functions provided by this Code, the legislation concerning payment of single fee, other legislation, control of which observance is imposed on the central executive body realizing the state tax policy, the legislation on public service and other laws.
The list of the delegated powers is determined by regulations on the central executive body realizing the state tax policy which affirm the Cabinet of Ministers of Ukraine, and regulations on territorial authority of the central executive body realizing the state tax policy which affirm the central executive body which realizes the state tax policy, and is subject to coordination with the central executive body which provides forming and realizes the state financial policy.
Heads of territorial authorities of the central executive body realizing the state tax policy are appointed to positions and dismissed by the head of the central executive body realizing the state tax policy according to the legislation on public service, without coordination with heads of local public administrations.
21.1. Official and officials of monitoring bodies shall:
21.1.1. observe the Constitution of Ukraine and be effective only according to this Code and other laws of Ukraine, other regulations;
21.1.2. provide fair accomplishment of the functions assigned to monitoring bodies;
21.1.3. ensure effective functioning and accomplishment of tasks of monitoring bodies according to their powers;
21.1.4. not allow violations of the rights and the interests of citizens, the companies, organizations, the organizations protected by the law;
21.1.5. correctly and to show consideration for taxpayers, their representatives and other participants of the relations arising during realization of regulations of this Code and other laws, not to degrade their honor and advantage;
21.1.6. not allow disclosure of information with limited access which turns out, used, stored during realization of the functions assigned to monitoring bodies;
Provision by monitoring body for benefit of local government bodies of information provided by the paragraph the seventh subitem 12.3.3 of Item 12.3 of article 12 of this Code is not considered disclosure of information with limited access and/or distribution of personal data without the consent of the subject of personal data.
21.1.7. provide to public authorities and local government bodies on their written request open tax information according to the procedure, established by the law;
21.1.8. promulgate on the official website of the central executive body realizing the state tax policy, the list of authorized persons of the monitoring bodies determined by subitem 41.1.1 of Item 41.1 of article 41 of this Code, and the functions transferred to such persons in the cases provided by this Code;
21.1.8-1. promulgate on the official website of the central executive body which provides forming and realizes the state financial policy, the list of authorized persons of the monitoring bodies determined by subitem 41.1.2 of Item 41.1 of article 41 of this Code, and the functions transferred to such persons in the cases provided by this Code and the Customs code of Ukraine;
21.1.9. use the data and information received through electronic office necessary for accomplishment of the functions assigned to them on administration of taxes, charges, customs payments and realization of the state tax and state customs policy within the powers conferred to them;
21.1.10. introduce in information databases information from the documents received from taxpayers in paper form and also information on interaction with taxpayers obtained in other form.
21.1.11. to post instantly on the official website of the central executive body realizing the state tax policy, the message on detection of technical and/or methodological mistakes or technical failure in work of electronic office with indication of date and time of their beginning and also to instantly take all necessary measures for elimination of such technical and/or methodological mistakes or technical failure by results of which to post on the official website of the central executive body realizing the state tax policy, the message on their elimination with indication of date and time of their completion.
21.2. Official (office) persons of monitoring bodies bear responsibility according to the law for failure to carry out or inadequate accomplishment of the obligations.
21.2.1. for adoption of the illegal decision which determines tax (cash) liabilities to the taxpayer official (office) person of monitoring body, made such decision, and also the direct head of the official bear responsibility according to the law.
Adoption of the illegal decision, repeated within the last twelve months, which determines tax (cash) liabilities of taxpayers by the official (office) person of monitoring body who made such decision is the basis for application to such official (office) person of authority punishment according to the procedure, provided by the law.
21.2.2. The illegal refusal in provision of individual tax consultation is the basis for application to the guilty person of official (office) person of monitoring body of authority punishment according to the procedure, provided by the law.
21.3. The damage caused to the taxpayer by illegal decisions, actions or failure to act official or the official of monitoring body, is compensated at the expense of the means of the government budget provided for financing of this body irrespective of fault of this person.
21.4. Official or the official of monitoring body bears before the state responsibility according to the procedure of regress in the amount of compensation for illegal decisions, actions paid from the budget or failure to act of this official (office) person.
22.1. The property, goods, the income (profit) or its part, turnovers from sales of goods (works, services), transaction on delivery of goods (works, services) and other objects determined by the tax legislation with which availability the tax legislation connects origin at the payer of tax debt can be the taxation object.
23.1. Taxation basis specific cost, physical or other characteristics of certain taxation object are recognized.
The taxation basis is physical, value or other characteristic term of the taxation object to which the tax rate is applied and which is used for determination of the size of the tax liability.
23.2. The taxation basis and procedure for its determination are installed by this Code for each tax separately.
23.3. In the cases provided by this Code, one taxation object can form several taxation bases for various taxes.
23.4. In the cases provided by this Code, specific cost, physical or other characteristic of certain taxation object can be taxation basis for various taxes.
24.1. Unit of measure of taxation basis specific cost, physical or other characteristic of taxation basis or its part concerning which the tax rate is applied is recognized.
24.2. The unit of measure of taxation basis is single for calculation and accounting of tax.
24.3. To one taxation basis there shall correspond one unit of measure of taxation basis.
25.1. Tax rate the amount of tax charges on (from) unit (units) of measurement of taxation basis is recognized.
26.1. The basic (main) tax rate determines the rate determined that for separate tax by appropriate section of this Code.
26.2. In the cases provided by this Code during calculation of the same tax several base (main) rates can be used.
27.1. Marginal tax rate the maximum or minimum size of rate on certain tax established by this Code is recognized.
28.1. (Specific) the tax rate according to which the amount of tax charges is established as fixed value concerning each unit of measure of taxation basis is absolute.
28.2. (Ad valorem) the tax rate according to which the amount of tax charges is established in the percentage or multiple relation to unit of cost measurement of taxation basis is recognized relative.
29.1. Calculation of tax amount is performed by multiplication of taxation basis by tax rate with/without application of the corresponding coefficients.
29.2. The specific rates, fixed rates and indicators established by this Code in cost measurement are subject to indexation according to the procedure, determined by this Code.
30.1. Tax benefit - the release of the taxpayer from obligation provided by the tax and customs legislation concerning charge and the tax discharge and collection, payment of taxes and fees by it in smaller size in the presence of the bases determined by Item 30.2 of this Article.
30.2. The bases for provision of tax benefits are the features characterizing certain group of taxpayers, type of their activities, the taxation object or nature and social significance of the expenses performed by them.
30.3. The taxpayer has the right to use tax benefit from the moment of emergence of the corresponding bases for its application and during all term of its action.
30.4. The taxpayer has the right to refuse use of tax benefit (except tax benefits on the value added tax) or to stop its use on one or several tax periods if another is not provided by this Code. The tax benefits which are not used by the taxpayer cannot be postponed for other tax periods enlisted in the account of future payments on taxes and fees or compensated from the budget.
30.5. Tax benefits, procedure and the bases of their provision are established taking into account requirements of the legislation of Ukraine about protection of the economic competition by exclusively this Code, decisions of the Supreme Council of the Autonomous Republic of Crimea and local government bodies accepted in connection therewith by the Code.
30.6. Tax amount and collection, not paid with subject of housekeeping in the budget in connection with receipt of tax benefits, are considered by such subject - the taxpayer. Account of the specified means is kept according to the procedure, determined by the Cabinet of Ministers of Ukraine.
30.7. Monitoring bodies constitute summary information on the amounts of tax benefits of legal entities and physical persons - entrepreneurs and determine losses of budget receipts owing to provision of tax benefits.
30.8. Monitoring bodies exercise control of correctness of provision and accounting of tax benefits, and also their target use, in the presence of legislative determination of the directions of use (rather conditional tax benefits) and timely return of the means which are not paid in the budget owing to provision of privilege in case of its provision on returnable basis.
30.9. The tax benefit is provided in the way:
a) the tax deduction (discount) which reduces taxation basis before charge of taxes and fees;
b) reduction of the tax liability after charge of taxes and fees;
c) establishments of reduced tax rate and collection;
d) exemptions of taxes and fees.
31.1. Payment due date of taxes and fees the period which begins with the moment of emergence of tax debt of the taxpayer on payment of specific type of tax and comes to the end with the last day of term during which such tax or collection shall be paid according to the procedure, determined by the tax legislation is recognized. The tax or collection which was not paid to certain time is considered not paid timely.
The moment of emergence of tax debt of the taxpayer, including tax agent, is determined calendar date.
31.2. The payment due date of taxes and fees is estimated for years, quarters, months, decades, weeks, days or specifying on event which shall come or take place.
31.3. The payment due date of taxes and fees is established according to the tax legislation for each tax separately. Change by the taxpayer, tax agent or representative of the taxpayer or monitoring body of fixed term of the tax discharge and collection is forbidden, except the cases provided by this Code.
32.1. Change of payment due date of taxes and fees is performed by transfer of the payment due date of taxes and fees or its part established by the tax legislation for later term.
32.2. Change of payment due date of tax is performed in shape:
delays;
payments by installments;
the paragraph the fourth Item 32.2 of Article 32 is excluded according to Akan of Ukraine of 24.10.2013 No. 657-VII
32.3. Change of payment due date of tax does not cancel operating and does not create new tax debt.
33.1. Tax period the period of time established by this Code taking into account which there is calculation and payment of separate types of tax and charges is recognized.
33.2. The tax period can consist of several accounting periods.
33.3. The base tax (reporting) period - the period for which the taxpayer shall perfrom calculations of taxes, submit tax declarations (reports, calculations) and to pay in the budget of the amount of taxes and fees, except the cases provided by this Code when the monitoring body determine the amount of the tax liability of the taxpayer independently.
34.1. Can be tax period:
34.1.2. calendar half-year;
34.1.3. calendar three quarters;
34.1.4. calendar quarter;
34.1.5. calendar month;
34.1.6. calendar day.
35.1. Tax payment and charges is performed in cash in national currency of Ukraine, except the cases provided by this Code or the laws concerning customs affairs.
35.2. Tax payment and charges is performed in cash or non-cash form (including with use of electronic money), except the cases provided by this Code or the laws concerning customs affairs. For the purposes of of this Code the obligation of the taxpayer on tax payment and charges into the single account determined by Article 35-1 of this Code is considered executed since the moment when initiation of the translation is complete for such taxpayer according to the Law of Ukraine "About payment services".
35.3. The payment procedure of taxes and fees is established by this Code or the laws concerning customs affairs for each tax separately;
35.4. On the official web portal of the central executive body realizing the state tax policy it will be promulgated:
daily information on subjects of managing who have tax debt, with indication of heads of such subjects of managing and the amounts of tax debt by payments and territorial authorities of the central executive body realizing the state tax policy with indication of heads of such territorial authorities;
monthly:
information on tax payment by subjects of natural monopolies and subjects of managing which are payers of rent payment for use of natural resources;
information about the physical persons having tax debt with indication of surname, name, middle name (in the presence), birth dates of physical person, the amounts of tax debt by payments and territorial authorities of the central executive body realizing the state tax policy with indication of heads of such territorial authorities;
information on tax payment and charges by subjects of managing who are registered by payers of the excise tax from fuel realization and/or obtained licenses for the right of production or storage of fuel (except storage of fuel which is not implemented to other persons and is used only for needs of own consumption or industrial conversion), wholesale or retail trade by fuel.
The form of such information and procedure for its promulgation are established by the central executive body which provides forming and realizes the state financial policy.
The monitoring body does not bear the responsibility for promulgation of information provided in this Item, which is wrong owing to specifying by the taxpayer of the wrong details in documents on tax payment and charges, non-execution of obligation on provision to monitoring bodies of information on change of the data or data on the taxation or for other reasons independent of monitoring bodies.
35-1.1. The single account is the account opened in the central executive body which realizes state policy in the sphere of treasurer servicing of budgetary funds, for the central executive body realizing the state tax policy which can be used by the taxpayer for payment of monetary commitments and/or tax debt from the taxes and fees provided by this Code, single fee and other payments, control of which collection is imposed on monitoring bodies.
The single account cannot be used by the taxpayer for payment of monetary commitments and/or tax debt from the value added tax, the excise tax from realization of fuel and alcohol ethyl, and also for payment of part of net profit (income) in the budget state both municipal unitary enterprises and their associations.
Acceptance into the single account of electronic money is not allowed.
35-1.2. The notification on use or on refusal of use of the single account moves the taxpayer electronically through electronic office according to the procedure, the stipulated in Clause 42-1 this Code.
The taxpayer has the right to notify on use or on refusal of use of the single account once within calendar year.
Use of the single account by the taxpayer begins from the date of, the submission following behind day to them of the notification on use of the single account.
In case of refusal the taxpayer from use of the single account such use stops since the first of the next calendar year.
35-1.3. From the beginning of use of the single account the taxpayer shall make payment of monetary commitments and/or tax debt from taxes and fees, single fee, other payments, control of which collection is imposed on monitoring bodies, through the single account, except the cases provided by the paragraph the second Item 35-1.1 of this Article.
In case of violation of the provisions determined by paragraph one of this Item, the money paid by such taxpayer into other accounts opened by the central executive body realizing state policy in the sphere of treasurer servicing of budgetary funds for payment of monetary commitments and/or tax debt from taxes and fees, single fee, other payments, control of which collection is imposed on monitoring bodies, is considered as mistakenly paid monetary commitments.
35-1.4. For money transfer, arriving into the single account, the central executive body realizing the state tax policy, daily except output, festive and non-working days, creates, signs and sends to the central executive body which realizes state policy in the sphere of treasurer servicing of budgetary funds, the summary register of payments from the single account with indication of payment details of the receiver of means and other information according to the legislation.
The summary register of payments from the single account includes data of all registers of payments from the single account by certain taxpayers.
The summary register of payments from the single account is the basis for the central executive body realizing state policy in the sphere of treasurer servicing of budgetary funds, for payment transfer to the receivers specified in it.
35-1.5. For forming of the register of payments from the single account by the certain taxpayer the central executive body realizing the state tax policy is guided:
the tax information containing in the payment instructions provided by the taxpayer on transfer of funds for the single account;
the tax information containing in the tax declarations (calculations) provided by the taxpayer according to which there came the payment due date of the tax liabilities according to provisions of this Code, taking into account the submitted specifying declarations (calculations);
the data containing in the reports on single fee submitted by payers according to which there stepped the payment due date of obligations according to provisions of the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance";
other tax information according to provisions of this Code.
Payment instructions on transfer of funds for the single account are used for payment of the payments provided by paragraph one of Item 35-1.1 of this Article.
Tax declarations (calculations, reports on single fee) according to which there came the payment due date of the tax liabilities (obligations on single fee) are used for payment of the corresponding payments if the obligation on implementation of such payment according to this Code, the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance", other acts of the legislation, control of which observance is imposed on monitoring bodies, arises after submission of the tax declaration by the taxpayer.
35-1.6. The register of payments from the single account by the certain taxpayer is created daily except output, festive and non-working days, the central executive body which realizes the state tax policy, within the means paid into the single account by such taxpayer and taking into account the amounts which are available for such payer mistakenly and/or excessively paid monetary commitments according to Item 35-1.8 of this Code with observance of such priority of payment:
first of all - shortage on single fee;
at second priority - tax debt within the corresponding tax or collection, debt on other payments, control of which collection is imposed on monitoring bodies, according to priority of its origin, taking into account provisions of Item 131.2 of Article of 131 of this Code;
in the third queue - the monetary commitments determined based on tax notifications decisions in chronological procedure for receipt of payment instructions on transfer of funds for the single account if such payment instructions contain information on date and number of the corresponding tax notification decision;
in the fourth queue - the monetary commitments determined by the taxpayer (tax agent) from nation-wide taxes and fees, the local taxes, single fee on first come payment instructions on transfer of funds for the single account if such payment instructions contain information on purpose of the corresponding payment and its receiver;
in the fifth queue - monetary commitments from nation-wide taxes and fees on first come tax declarations (calculations) in the amount of the tax liabilities of the corresponding tax period, taking into account payment due dates;
in the sixth queue - monetary commitments on the local taxes in chronological procedure for receipt of tax declarations (calculations) in the amount of the tax liabilities of the corresponding tax period, taking into account payment due dates;
in the seventh queue - other payments, control of which collection is imposed on monitoring bodies, on first come payment instructions on transfer of funds for the single account if such payment instructions contain information on purpose of the corresponding payment and its receiver.
35-1.7. When forming the Register of payments from the single account by the certain taxpayer for the purpose of determination of receivers of payments from the means arriving into the single account, the central executive body realizing the state tax policy uses:
information on the receiver of payment specified by the taxpayer in the corresponding payment instruction transfer of funds for the single account. If it is several receivers, information on distribution of means between them, in case of its specifying is also considered;
information on the receiver of payment specified by the taxpayer in the declaration (calculation, the report on single fee) from the corresponding payment from the means arriving into the single account taking into account data of the last specifying declaration (calculation, the report on single fee). If it is several receivers, the priority of distribution of means determined by the taxpayer in such tax declaration (calculation, the report on single fee) is considered.
In case of detection of mistakes or discrepancies in information specified by the taxpayer in the payment instruction on transfer of funds for the single account therefore the central executive body realizing the state tax policy cannot determine payment accessory to the corresponding receiver, the amount of such payment (its part) does not join in the Register of payments from the single account by the certain taxpayer and it is considered mistakenly paid monetary commitments. At the same time to the taxpayer in day of forming of the Register of payments from the single account by the certain taxpayer the notification goes to electronic office about the found error or discrepancy.
35-1.8. The amounts mistakenly and/or the monetary commitments which are excessively paid by the taxpayer (obligations on single fee) and penalty fee, according to monitoring body, are considered as means which arrived into the single account, and are considered by the central executive body which realizes the state tax policy, when forming the Register of payments from the single account by the certain taxpayer for date of forming of such Register.
The taxpayer has the right through electronic office to determine the direction of use of the amount mistakenly and/or excessively paid monetary commitments and the penalty fee which is available for date of forming of the Register of payments from the single account by the certain taxpayer which shall be considered when forming such Register.
Provisions of this Item do not deprive of the taxpayer of the right to return mistakenly and/or excessively paid monetary commitments and penalty fee according to the procedure, determined by article 43 of this Code.
35-1.9. The register of payments from the single account by the certain taxpayer who was sent to the central executive body realizing state policy in the sphere of treasurer servicing of budgetary funds as a part of the summary register of payments from the single account becomes available to viewing by such taxpayer through electronic office according to the procedure, the stipulated in Article 42-1 this Code.
35-1.10. The procedure for functioning of the single account and accomplishment of regulations of this Article by the central executive bodies is established by the Cabinet of Ministers of Ukraine.
36.1. Tax obligation the obligation of the taxpayer is recognized to calculate, declare and/or pay tax amount and collection according to the procedure and the terms determined by this Code, the laws concerning customs affairs.
36.2. The tax obligation arises at the payer on each taxes and fees.
36.3. The tax obligation is unconditional and first-priority concerning other non-tax obligations of the taxpayer, except the cases provided by the law.
36.4. Accomplishment of tax obligation can be performed by the taxpayer independently or by means of the representative or the tax agent.
36.5. Responsibility for failure to carry out or inadequate accomplishment of tax obligation is born by the taxpayer, except the cases determined by this Code or the laws concerning customs affairs.
37.1. The bases for origin, change and the termination of tax obligation, procedure and conditions of its accomplishment are established by this Code or the laws concerning customs affairs.
37.2. The tax obligation arises at the taxpayer from the moment of approach of circumstances with which this Code and the laws concerning customs affairs connect payment of tax by it.
37.3. The bases for the termination of tax obligation, except its accomplishment, are:
37.3.1. liquidation of the legal entity;
37.3.2. the death of the physical person, recognition by its incapacitated or it is unknown absent;
37.3.3. loss by person of the signs of the taxpayer determined by this Code;
37.3.4. cancellation of tax obligation by stipulated by the legislation method.
38.1. Accomplishment of tax obligation payment in full by the payer of the corresponding amounts of the tax liabilities in the time established by the tax legislation is recognized.
38.2. The tax discharge and collection is performed by the taxpayer directly, and in the cases provided by the tax legislation - the tax agent, or the representative of the taxpayer.
38.3. The method, procedure and terms of accomplishment of tax obligation are established by this Code and the laws concerning customs affairs.
38-1.1. Minimum Tax Liability (MTL).
38-1.1.1. The Minimum Tax Liability (MTL) concerning the parcel of land which normative money value is carried out is estimated on formula:
MNO = NDOD x K x M / 12,
where:
MNO - the minimum tax liability;
NDOD - normative money value of the corresponding parcel of land taking into account the coefficient of indexation determined according to the procedure established by this Code for collection of payment for the earth;
To - coefficient which makes 0,05;
M - the number of calendar months during which the parcel of land is in property, lease, use on other conditions (including on the terms of emphyteusis) the taxpayer.
38-1.1.2. The Minimum Tax Liability (MTL) concerning the parcel of land which normative money value is not carried out is estimated on formula:
MNO = NDO x S x K x M / 12,
where:
MNO - the minimum tax liability;
NDO - normative money value of 1 hectare of arable land across the Autonomous Republic of Crimea or on area taking into account the coefficient of indexation determined according to the procedure established by this Code for collection of payment for the earth;
S - the area of the parcel of land, in hectares;
To - coefficient that constitutes 0,05;
M - the number of calendar months during which the parcel of land is in property, lease, use on other conditions (including on the terms of emphyteusis) the taxpayer.
38-1.1.3. In case of calculation of the minimum tax liability by payers of the single tax of the fourth group - physical persons entrepreneurs who perform activities only within the farm registered according to the Law of Ukraine "About farm" the coefficient "To" determined in subitems 38-1.1.1 and 38-1.1.2 of this Item it is applied in half size.
38-1.1.4. The minimum tax liability is determined for the period ownerships (use) of the parcel of land which falls on the corresponding tax (reporting) year.
38-1.2. The minimum tax liability is determined for:
the parcels of land used by country (country and construction) and gardening (gardening) cooperatives (societies), and also acquired in property/use of members of these cooperatives (societies) as a result of privatization (purchase/sale, lease) within the belonging lands to these cooperatives (societies) on the right of ownership in common or were in their permanent use;
lands of inventory;
unclaimed land shares (shares) which managers are local government bodies, except such land shares (shares) which are leased by local government bodies;
the parcels of land of the exclusion zones and unconditional (obligatory) settling out which underwent to radioactive pollution owing to the Chernobyl catastrophic crash;
the parcels of land carried to agricultural holdings which belong to physical persons on the property right or on right to use as of January 1, 2022 were in limits of settlements;
the parcels of land, land shares (shares) for which were not charged and the payment for the earth or the single tax of the fourth group, being in preservation, or polluted by explosive objects or on which the decision on provision of tax benefits on payment of the local taxes and/or charges based on statements of taxpayers for recognition of the parcels of land unsuitable for use in connection with potential hazard of their pollution by explosive objects is made were not paid.
The minimum tax liability for the parcels of land, land shares (shares) provided by the paragraph the seventh this Item is not determined for the period for which the payment for the earth or the single tax of the fourth group is not determined.
38-1.3. In case of transfer of the parcels of land to lease (sublease), emphyteusis or other use the minimum tax liability is determined for lessees, users on other conditions of such parcels of land according to the procedure, determined by this Code.
38-1.4. In case of transition of the property right or right to use, including lease, emphyteusis, the sublease to the parcel of land carried to agricultural holdings from one owner, the lessee, the user on other conditions (including on the terms of emphyteusis) to other owner, the lessee, the user on other conditions (including on the terms of emphyteusis) within calendar year and on condition of state registration of such right according to the legislation, the minimum tax liability concerning such parcel of land is determined for the previous owner, the lessee, the user on other conditions (including on the terms of emphyteusis) from January 1 of the next calendar year prior to the beginning of month in which the property right to such parcel of land or in which such parcel of land is transferred to use (lease, the sublease, emphyteusis), and for the new owner stopped, the lessee or the user on other conditions (including on the terms of emphyteusis) - since month in which it acquired the property right or right to use, including leases of emphyteusis, subleases on such parcel of land, and it is considered as a part of the general minimum tax liability of each of such owners or users.
In case of lack of state registration of transition of the property right or right to use, including lease, emphyteusis, the sublease on the parcel of land carried to agricultural to grounds from one owner, the lessee, the user on other conditions (including on the terms of emphyteusis) to other owner, the lessee, the user on other conditions (including on the terms of emphyteusis) within calendar year the minimum tax liability concerning such parcel of land is determined for the previous owner, the lessee, the user on other conditions (including on the terms of emphyteusis) in accordance with general practice for tax (reporting) year.
39.1. Principle of "outstretched arm"
39.1.1. The taxpayer who participates in controlled transaction shall determine amount of its taxable profit according to the principle of "outstretched arm" (the taxation object - in cases if use of the principle of "outstretched arm" is provided by this Code or international treaties).
39.1.2. The amount of the taxable profit (taxation object) got by the taxpayer who participates in one or more controlled transactions is considered corresponding to the principle of "outstretched arm" if conditions of the specified transactions do not differ from the conditions applied between untied persons in comparable uncontrollable transactions.
39.1.3. If conditions in one or more controlled transactions do not correspond to the principle of "outstretched arm", profit, which would be added to the taxpayer in the conditions of controlled transaction that corresponds to the specified principle, joins in taxable profit (taxation object) of the taxpayer.
39.1.4. Establishment of compliance of conditions of controlled transaction to the principle of "outstretched arm" is carried out by methods, certain Item 39.3 of this Article, for the purpose of check of correctness, completeness of charge and the tax discharge on profit of the companies.
39.2.1. Principles of activity definition controlled:
39.2.1.1. Controlled transactions are economic activities of the taxpayer which can influence the taxation object the income tax of the companies of the taxpayer (for residents Action of City - taxpayers on special conditions - on the financial result to the taxation determined in the financial reporting according to national provisions (standards) of financial accounting or international accounting standards), namely:
a) the economic activities performed with the connected litsaminerezidenta, including in cases, determined by subitem 39.2.1.5 of this subitem;
b) the external economic economic activities on sale and/or purchase of goods and/or services through nonresident brokers;
c) economic activities which are performed with the nonresidents registered in the states (in the territories) included in the list of the states (territories) approved by the Cabinet of Ministers of Ukraine according to subitem 39.2.1.2 of this subitem or which are residents of these states;
d) economic activities which are performed with nonresidents who do not pay the income tax (corporate tax), including from income gained outside the state of registration of such nonresidents and/or not being tax residents of the state in which they are registered as legal entities. The list of forms of business of such nonresidents by the states (territories) affirms the Cabinet of Ministers of Ukraine.
In case of modification of the list of forms of business of nonresidents by the states (territories) approved by the Cabinet of Ministers of Ukraine according to this subitem they become effective since January 1 of the accounting year following after calendar year in which such changes are made;
If the nonresident whose form of business is included in the list approved by the Cabinet of Ministers of Ukraine according to the subitem "g" of this subitem in reporting year paid the income tax (corporate tax), economic activities of the taxpayer with such nonresident in the absence of the criteria determined by subitems "an" - "in" this Item, are recognized uncontrollable.
") economic activities (including intraeconomic calculations), perfromed between the nonresident and his permanent mission in Ukraine.
39.2.1.2. In case of determination of the list of the states (territories) for the purposes of the subitem "v" of subitem 39.2.1.1 of this subitem the Cabinet of Ministers of Ukraine considers the following criteria:
the states (territory) in which the profit tax rate of the companies (corporate tax) on 5 and more percent points is lower, than in Ukraine or which provide to subjects of managing the preferential tax treatments or to whom features of calculation of taxation basis actually allow subjects of managing not to pay the income tax of the companies (corporate tax) or to pay it at the rate on 5 and more percent points below, than in Ukraine;
the states with which Ukraine does not sign the international contracts with regulations on exchange of information;
the states which competent authorities do not provide timely and global exchange with tax and financial information on requests of the central executive body which provides forming and realizes the state financial policy.
Are recognized to the transaction with the partner registered in the state (in the territory) included in the specified list controlled since January 1 of the accounting year following after calendar year in which the states (territory) were included in this list.
39.2.1.3. No. 466-IX is excluded according to the Law of Ukraine of 16.01.2020
39.2.1.4. Economic activity for the purposes of transfer pricing are all transaction types, the agreements or arrangements documented or unconfirmed which can influence the taxation object the income tax of the companies of the taxpayer (for residents Action of City - taxpayers on special conditions - on the financial result to the taxation determined in the financial reporting according to national provisions (standards) of financial accounting or international accounting standards), in particular, but not only:
a) transactions with goods, such as raw materials, finished goods and so forth;
b) transactions on acquisition (sale) of services;
c) transactions with intangible assets, such as royalty, licenses, payment for use of patents, trademarks, know-how, etc., and also with any other intellectual property items;
d) financial transactions, including leasing, participation in investments, the credits, commissions on guarantee, etc.;
") transactions on purchase or sale of corporate laws, shares or other investments, purchase or sale of non-current tangible and intangible assets;
e) transactions (including intraeconomic calculations), perfromed between the nonresident and his permanent mission in Ukraine;
e) transactions as a result of which the amount of the income and/or financial result of the taxpayer decreases owing to complete or partial, irretrievable or temporary transfer of function together with tangible and/or intangible assets (or without them), benefits, risks and opportunities to other taxpayer (other person) when in relations between untied persons such transfer would not be performed without compensation irrespective of whether such transactions are reflected in financial accounting;
39.2.1.5. If into chains of the economic activities between the taxpayer and the nonresident provided by subitem 39.2.1.1 of this Item the property right regarding (result) of such transaction before passing from the taxpayer of such nonresident (in case of export transactions) or before passing from such nonresident to the taxpayer (in case of import transactions) passes to one or several persons and the transaction between the corresponding resident and one of such persons was not recognized the taxpayer controlled transaction, such transaction is considered the controlled transaction between the taxpayer and such nonresident if persons to whom passed the property right:
do not carry out in such set of transactions of the essential functions connected with acquisition (sale) of goods (works, services);
do not use in such set of transactions of essential assets and/or do not assume substantial risks for the organization of acquisition (sale) of goods (works, services).
For the purposes of this subitem:
essential functions are understood as functions which the taxpayer and the nonresident - the parties of controlled transaction could not execute independently in the regular activities without involvement of other persons and use of assets of such persons;
essential assets are understood as assets which use is necessary when implementing such transactions and which are absent at the taxpayer and the nonresident - the parties of controlled transaction;
substantial risks are understood as risks which acceptance is obligatory for business practice of such transactions.
39.2.1.6. Uncontrollable transactions - any economic activities which are not provided by subitems 39.2.1. 1, 39.2.1.2 subitems 39.2.1 of this Item performed between untied persons.
39.2.1.7. The economic activities provided by subitems 39.2.1.1 (except the transactions performed between the nonresident and his permanent mission in Ukraine) and 39.2.1.5 these subitems, are recognized controlled if the following conditions are at the same time satisfied:
the annual earnings of the taxpayer from any activities determined by accounting rules exceed 150 million hryvnias (less indirect taxes) for the corresponding tax (reporting) year;
the amount of such economic activities of the taxpayer with each partner determined by accounting rules exceeds 10 million hryvnias (less indirect taxes) for the corresponding tax (reporting) year.
The economic activities performed between the nonresident and his permanent mission in Ukraine are recognized controlled if the amount of such economic activities determined by accounting rules exceeds 10 million hryvnias (less indirect taxes) for the corresponding tax (reporting) year.
39.2.1.8. Conditions under which economic activities are recognized corresponding to the principle of "outstretched arm":
if price (markup) of goods (works, services) are subject to state regulation according to the legislation, the price is considered such that corresponds to the principle of "outstretched arm" if it is established according to rules of such regulation. This provision does not extend to cases when the minimum (maximum) price (markup) of sale or indication price is established. In that case the price of transaction which corresponds to the principle of "outstretched arm" is determined according to this Article, but cannot be smaller for minimum price (markup) or indication price more for maximum price (markup);
if when implementing transaction evaluating is obligatory, the project cost of assessment is the basis for establishment of compliance to the principle of "outstretched arm" for the purposes of the taxation;
in case of holding the auction (the public biddings) which obligation of carrying out is determined by the law conditions which developed by results of such auction (the public biddings) are recognized corresponding to the principle of "outstretched arm";
if sale (alienation) of goods, including the property pledged by the borrower for the purpose of providing requirements of the creditor is performed forcibly according to the legislation, the conditions which developed during such sale are recognized corresponding to the principle of "outstretched arm".
39.2.1.9. The amount of economic activities of the taxpayer for the purposes of subitem 39.2.1.7 of this subitem is calculated at the prices corresponding to the principle "outstretched arm.
39.2.2. Comparison of commercial and financial conditions of transactions
39.2.2.1. For the purposes of of this Code controlled transactions are recognized comparable with uncontrollable if:
there are no significant differences between them which can significantly affect financial result in case of application of the corresponding method of transfer pricing;
such distinctions can be eliminated by adjustment of conditions and financial results of controlled or uncontrollable transaction in order to avoid influence of such distinctions on comparability.
39.2.2.2. In case of determination of comparability of transactions such elements controlled and comparable transactions are analyzed:
the characteristic of goods (works, services) which are transaction subject;
the functions which are carried out by the parties of the transaction, assets which are used by them, distribution conditions between the parties of the transaction of risks and benefits, distribution of responsibility between the parties of the transaction and other terms of transaction (further - the functional analysis);
past practice of the relations and condition of the agreements signed between the parties of the transaction which significantly influence the prices of goods (works, services);
economic conditions of activities of the parties of the transaction, including the analysis of the corresponding commodity markets (works, services) which significantly influence the prices of goods (works, services);
the business strategy of the parties of the transaction (in the presence) which significantly influence the prices of goods (works, services);
In case of absence or insufficiency of information on separate uncontrollable transactions for measure definition of profitability financial information of the legal entities performing the activities comparable to controlled transaction on condition of availability of information that the specified legal entities do not perform comparable transactions with the connected persons can be used.
Determination of comparability of legal entities is performed taking into account their industry specifics and the corresponding types of activity performed by them in economic (commercial) conditions, comparable to the controlled transaction.
39.2.2.3. Determination of comparability of commercial and/or financial conditions of transactions with conditions of the controlled transaction can be performed, in particular, but not only, on analysis results:
goods quantities, the amount of completed work (the rendered services);
completion dates of obligations;
conditions of carrying out payments when implementing transaction;
the official rate of hryvnia to foreign currency established by the National Bank of Ukraine in case of use of such currency in calculations when implementing transaction, change of such rate;
the size of regular allowances or discounts to the price of goods (works, services), including the discounts caused by seasonal and other fluctuations of the consumer demand on goods (works, services), loss by goods of consumer qualities, the end (approach of date of the expiration) of storage duration (the validity, realization), sale of illiquid or low-liquid goods;
distributions of the rights and obligations between the parties of the transaction determined by results of the functional analysis.
39.2.2.4. The analysis of the functions which are carried out by the parties of the transaction in case of determination of comparability of commercial and/or financial conditions of transactions with conditions controlled and uncontrollable transactions can be carried out taking into account the tangible and intangible assets which are at the disposal of the parties of the transaction and are used for the purpose of income acquisition.
To such functions, in particular, but not only, belong:
design and technological development of goods;
production of goods;
creation of goods or their components;
installation and/or installation of the equipment;
carrying out research and development works;
acquisition of inventory items;
implementation of wholesale or retail sale;
provision of services on repair, guarantee maintenance;
marketing, advertizing of goods (works, services);
storage of goods;
transportation of goods;
insurance;
provision of consultations, information servicing;
financial accounting;
legal servicing;
provision of personnel;
provision of agency, confidential, commission and other similar intermediary services on sales of goods (works, services);
quality control;
training and/or professional training, retraining or advanced training of personnel;
the organization of sale of goods (works, services) with involvement of the third parties having experience of the corresponding work;
implementation of strategic management, including determination of price policy, strategy of production and sales of goods (works, services), sales volumes and range of goods (works, services), their consumer qualities, and also implementation of operational management.
Determination and the analysis of the functions which are carried out by the parties of the transaction are performed based on the signed agreements, accounting data, the actual actions of the parties of the transaction and the actual circumstances of its carrying out according to transaction essence.
39.2.2.5. In case of determination of comparability of commercial and/or financial conditions of comparable transactions to conditions of controlled transaction the risks of the parties of the transaction connected with implementation of economic activity, influencing terms of transaction can be also considered including, but it is not exclusive, the following:
industrial hazards, including risk of incomplete utilization of capacity;
risk of change of market prices of the acquired materials and the made products owing to change of economic environment, other market conditions;
risk of depreciation of production supplies, losses by goods of consumer qualities;
the risks connected with inventory loss or property rights;
the risks connected with change of the official rate of hryvnia to foreign currency established by the National Bank of Ukraine, interest rates, credit risks;
the risk connected with lack of results of research and development works;
the investment risks connected with possible financial losses owing to the mistakes made when implementing investments including the choice of investment object;
risk of damnification to the environment;
the paragraph the tenth is excluded according to the Law of Ukraine of 16.01.2020 No. 466-IX
downside risk of level of the consumer demand on goods (works, services);
Risk analysis which undertake the parties of controlled transaction during determination of comparability of commercial and/or financial terms of transaction to conditions of uncontrollable transactions is performed taking into account the following criteria:
a) determination and the characteristic of substantial economic risks which undertake the parties of the transaction based on the signed agreements;
b) whether the party which accepts risk, control of creation of risk and management of it performs and also whether has capability and the power to do it;
c) whether has person accepting risk, solvency to incur such risk and resources necessary for covering of such risk;
d) determination of the actual behavior of the parties of the transaction in connection with control of substantial economic risks, in particular, determination, what party of the transaction exercises control or takes measures for minimization of such risks what party receives the negative consequences caused by acceptance of such risks what party has financial opportunity to bear such risks;
ґ) determination taking into account the previous criteria whether there corresponds the actual behavior of the parties of the transaction to conditions of acceptance of the risks provided by agreements, in particular:
whether carry out the parties of the transaction of condition of agreements;
whether the party accepting risk exercises control of risk and whether has financial opportunity to incur such risk and/or opportunities and resources for its covering.
39.2.2.6. In case of determination of comparability of characteristics of commodity markets (works, services) the following factors can be considered, in particular, but not only:
geographical location of the markets and their amounts;
competition availability in the markets, relative competitiveness of sellers and buyers in the market;
availability in the market of uniform (similar) goods (works, services);
the demand and supply in the market, and also purchasing power of consumers;
level of state regulation of market processes;
level of development of production and transport infrastructure;
other characteristics of the market influencing the prices of goods (works, services).
39.2.2.7. In case of determination of comparability of commercial and/or financial conditions of comparable transactions to conditions of the controlled transaction the analysis of commercial strategy of the parties of transactions to which, in particular, but not only, the strategy directed to updating and enhancement of the products, exit to the new markets of goods (works, services) belong can be carried out.
39.2.2.8. No. 609-VIII is excluded according to the Law of Ukraine of 15.07.2015.
39.2.2.9. During determination of comparability of commercial and/or financial conditions of comparable transactions to conditions of controlled transaction characteristics of the assets used by the parties of controlled transaction, in particular, but not only can be also considered:
asset type (production equipment, intangible assets, financial assets, etc.);
asset nature (age, market value, arrangement, availability of the rights of protection and so forth).
Determination and the analysis of influence of intangible assets on conditions controlled and comparable transactions are performed taking into account, in particular, but not only:
legal possession by intangible assets and contractual conditions of their use;
categories and characteristics of intangible assets (exclusivity, degree and duration of protection, geographical scope of application, useful life, development stage);
the contract and actual activities of the parties connected with development, enhancement, maintenance, protection and operation of such assets.
39.2.2.10. If the actual conditions of the committed controlled transaction do not correspond to conditions of the signed (written) agreement and/or the actual actions of the parties of controlled transaction and the actual circumstances of its carrying out differ from conditions of such agreement, commercial and/or financial characteristics of controlled transaction for the purposes of transfer pricing are determined according to the actual actions of the parties of the transaction and the actual conditions of its carrying out.
39.2.2.11. If the controlled transaction is actually made, but documentary is not drawn up not confirmed), for the purposes of transfer pricing it shall be considered in connection with the actual behavior of the parties of the transaction and the actual conditions of its carrying out, in particular, functions which were actually performed by the parties of the transaction, assets which were actually used, and risks which actually assumed are considered and each of the parties controlled.
If the parties of controlled transaction do not provide sufficient reasons for the actual behavior of the parties of the transaction and the actual conditions of its carrying out, functions, risks, assets are distributed for benefit of the party of controlled transaction which is resident of Ukraine.
39.2.2.12. If commercial and/or financial characteristics of controlled transaction for the purposes of transfer pricing, are determined according to the actual actions of the parties of the transaction and the actual conditions of its carrying out which differ from the conditions applied between untied persons taking into account availability of the reasonable economic reason (the business purpose) in comparable circumstances and will be determined that untied persons who act in comparable conditions and behave economically rationally taking into account the alternative options really available to each of agreement parties, would not enter such controlled transaction, the monitoring body has the right when calculating financial result of the taxpayer in the taxation not to consider (not to recognize) such controlled transaction or transaction can be replaced with alternative option for the purpose of determination of terms of the contract (contract) which would be approved by untied persons, which are effective economically rationally in comparable conditions.
In case of determination of alternative options for transaction, really available to each of agreement parties, it is necessary to consider whether there were other realistic options available to the either party which would result in more profitable economic effect if such party signed the agreement with untied persons instead of the conclusion of the transaction with the connected persons.
In case of increase in financial result up to the taxation of the taxpayer owing to not accounting (non-recognition) of controlled transaction according to requirements of paragraph one of this subitem other adjustments, stipulated in Article the 39th of this Code, are not applied, and in case of transaction replacement with alternative option compliance of conditions of such alternative transaction to the principle of "outstretched arm" is determined taking into account requirements of Item 39.3 of article 39 of this Code.
The obligation of proof of the circumstances provided by this subitem is assigned to monitoring body.
39.3. Methods of establishment of compliance of conditions of controlled transaction to the principle of "outstretched arm"
39.3.1. Establishment of compliance of conditions of controlled transaction to the principle of "outstretched arm" is performed by one of the following methods:
39.3.1.1. comparative uncontrollable price;
39.3.1.3. "Costs plus";
39.3.1.4. net profit;
39.3.1.5. profit distributions.
39.3.2. Criteria of use of methods of establishment of compliance of conditions of controlled transaction to the principle of "outstretched arm"
39.3.2.1. Compliance of conditions of controlled transaction to the principle of "outstretched arm" is determined by means of application of method of transfer pricing which is the most reasonable to the facts and circumstances of making of the controlled transaction, except cases when this Code determines requirements for obligation of application of specific method of establishment of compliance of conditions of controlled transactions to the principle of "outstretched arm" for controlled transactions of certain type.
The most reasonable method of transfer pricing is chosen taking into account the following criteria:
feasibility of the chosen method according to nature of controlled transaction which is determined, in particular, on the basis of results of the functional analysis of controlled transaction (taking into account the carried-out functions, the used assets and the suffered risks);
availability of the complete and reliable information necessary for application of the chosen method and/or methods of transfer pricing;
comparability degrees between controlled and uncontrollable transactions, including reliability of adjustments of comparability if such are applied which can be used for elimination of discrepancies between such transactions.
The taxpayer taking into account the specified criteria uses any method which he considers most expedient, however if there is possibility of application and method of the comparative uncontrollable price, and any other method, the method of the comparative uncontrollable price is applied.
If taking into account such criteria the method of resale price or the "expenses plus" method and method of net profit or profit distribution can be applied by the taxpayer with identical reliability, the method of resale price or the "expenses plus" method is applied.
The taxpayer can not apply more than one method to determination of whether there correspond conditions of controlled transaction to the principle of "outstretched arm".
If the taxpayer used method which corresponds to provisions of this Article, establishment of compliance of conditions of controlled transactions of the taxpayer by monitoring body to the principle of "outstretched arm" is based on that method of transfer pricing which is applied by the taxpayer, except as specified, if the monitoring body proves that the method which is applied by the taxpayer is not the most reasonable.
The monitoring body has no right to apply other method of transfer pricing in case of establishment of compliance of conditions of controlled transactions of the taxpayer to the principle of "outstretched arm", than specified in the agreement on preliminary coordination of pricing.
39.3.2.2. If during application of methods of transfer pricing the price comparison or profitability in controlled transaction is carried out with the prices or indicators of profitability of several comparable uncontrollable transactions or legal entities who do not perform transaction with the connected persons, the price range (profitability) is surely used.
39.3.2.3. If the price in controlled transaction or the corresponding indicator of profitability of controlled transaction is:
within the range, it is considered that conditions of controlled transaction answer the principle of "outstretched arm";
out of price range (profitability), calculation of the tax liabilities of the taxpayer in controlled transaction is carried out according to the price (profitability indicator) which, (which) is equal to value of median of such range (except cases of carrying out independent adjustment by taxpayers according to subitem 39.5.4 of Item 39.5 of this Article);
The procedure of payments of price range (profitability) and median of price range (profitability) affirms the Cabinet of Ministers of Ukraine.
Application for the purposes of the taxation of median of price range (profitability) is performed provided that it will not lead to reduction of tax amount, subject to payment in the budget.
39.3.2.4. The choice of indicator of profitability can be performed taking into account, in particular, but not only, the following factors:
type of activity of the party of controlled transaction;
distributions of functions, risks, assets of the parties;
economic justification of the chosen indicator;
independence of indicator of the income and/or expenses recognized in transactions between the related parties and/or in controlled transactions.
39.3.2.5. In case of determination of level of profitability of controlled transactions financial performance which provides establishment of compliance of conditions of controlled transaction to the principle of "outstretched arm", in particular, but not only can be used:
a) the gross margin determined as the relation of gross profit to net income (revenue) from sales of goods (works, services), calculated without the excise tax, duty, the value added tax, other taxes and fees;
b) gross margin of cost which is determined as the attitude of gross profit towards cost of the realized goods (works, services);
c) the net profitability determined as the relation of profit on operating activiies to net income (revenue) from sales of goods (works, services), calculated without the excise tax, duty, the value added tax, other taxes and fees;
d) the net profitability of costs determined as the relation of profit on operating activiies to cost amount of the realized goods (works, services) and operating expenses (administrative expenses, distribution costs and others) connected with sales of goods (works, services);
ґ) profitability of operating expenses which is determined as the relation of gross profit to operating expenses (administrative expenses, distribution costs and others), connected with sales of goods (works, services);
e) the return on assets determined as the attitude of profit on operating activiies towards the current market value of non-current and current assets (except the current financial investments and money and their equivalents) which are directly or indirectly used in controlled transaction. In case of lack of necessary information on the current market value of assets return on assets can be determined on the basis of data of accounting records;
e) the profitability of the capital determined as the relation of profit on operating activiies to the capital (the amount of non-current and current assets, except the current financial investments and money and their equivalents, except the current obligations).
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