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of October 4, 2012 No. 3074/0/61-12/15-1415

The State Tax Service of Ukraine considered letters of "Ukrainian Association of Investment Business" Self-regulatory organization of 27.08.2011 No. 226; of 29.08.2012 No. 228/1, sent by the Secretariat of the Cabinet of Ministers of Ukraine the letter of 05.09.2012 No. 35199/1/1-12, of 27.08.2011 No. 226 and of 29.08.2012 sent by the Ministry of Finance of Ukraine the letter of 06.09.2012 to No. 31-08130-0513/21793, concerning taking into account of negative financial result from transactions with securities in case of determination of the tax liability on the income tax also reports No. 228/2,.

For the purpose of creation of fair tax policy which provides stability of the taxation equality of all taxpayers before the law, achievements of strategic objectives of sustainable development in updated system of state regulation of economy were made the changes in the Tax code accepted by the Law of Ukraine of 24.05.2012 No. 4834, which enter special procedure for application of article 150 of the Code during 2012 - 2015 which provides restriction of the extent of negative value of the taxation object received by condition for January 1, 2012 which is considered in expenses, in case of determination of the tax liabilities of the taxpayer in the following accounting tax periods.

At the same time we report that now the generalizing tax consultation on question, GNS of Ukraine stated in the letter of 09.08.2012 No. 320/0/71-12/15-1217 prepares.


Vice-chairman A. Ignatov


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