LETTER OF STATE TAX ADMINISTRATION OF UKRAINE

of July 29, 2011 No. 13818/6/15-1415

The State Tax Administration of Ukraine considered the letter of rather some tax matters and reports.

According to subitem 140.1.1 of item 140.1 of Art. 140 of the Section III of the Tax code of Ukraine of 02.12.2010 No. 2755-VI (further - the Code) it is determined that expenses of dual purpose join expenses of the taxpayer on providing hired employees with special clothes, footwear, special (uniform) clothes, the washing and neutralizing means, individual protection equipment which are necessary for accomplishment of professional obligations, and also products of special food according to the list which is established by the Cabinet of Ministers of Ukraine which for bank institutions is supplemented with the list approved by the National Bank of Ukraine.

By article 8 of the Law of Ukraine of 14.10.92 No. 2694-XII "About labor protection" it is determined that at works with harmful and dangerous working conditions, and also works connected with pollution or adverse weather conditions, special clothes, special footwear and other individual protection equipment, and also the washing and neutralizing means are issued to workers gratuitously on the established regulations. According to the collective agreement the employer can issue in addition over the established regulations to the worker certain individual protection equipment if the actual working conditions of this worker require their application.

Item 5 of the List of measures and means on labor protection, costs for which implementation join in costs, the Cabinet of Ministers of Ukraine approved by the resolution of 27.06.2003 No. 994, it is provided workers by special clothes, footwear and individual protection equipment according to the established regulations.

The order of the State committee of Ukraine on industrial safety, labor protection and mountain supervision of 24.03.2008 No. 53, registered in the Ministry of Justice of Ukraine in 21.05.2008 for No. 446/15137, approves Regulations on procedure for providing workers with special clothes, special footwear and individual protection equipment which regulations extend to the companies, organizations, the organizations for which employees application is obligatory during labor process of special clothes, special footwear and other individual protection equipment.

According to the Provision of individual protection equipment are issued at works with harmful and dangerous working conditions, and also at works which are connected with pollution, or such which are carried out in adverse temperature conditions, the worker and the employee of those professions and positions which are provided in the corresponding productions, shops, sites and work types by Standard industry regulations of free issue to workers of special clothes, special footwear and other individual protection equipment or the relevant industry standards which are brought based on standard.

Therefore, expenses on providing workers with overalls, special footwear and other individual protection equipment which are necessary for accomplishment of professional obligations the taxpayer - the legal entity have the right to consider in case of determination of the taxation object as a part of costs if these means are included in the list of special clothes approved by the Cabinet of Ministers of Ukraine and are provided Standard and industry regulations of free issue to workers of special clothes, special footwear and other individual protection equipment.

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