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LETTER OF THE STATE TAX SERVICE OF UKRAINE

of October 22, 2012 No. 3744/0/51-12/15-3116

The State Tax Service of Ukraine considered the letter concerning registration by taxpayers for value added of subjects of managing which enable production and the realization of precious metals and gemstones and products from them and are on simplified taxation system, and reports the following.

According to the subitem 4 of Item 291.5 of article 291 of the Tax Code of Ukraine (further - the Code) there cannot be payers of the single tax subjects of managing (legal entities and physical litsapredprinimatel) which perform production, production, realization of precious metals and gemstones, including organogenic education (except production, delivery, sale (realization) of jewelry and household products from precious metals, gemstones, gemstones of organogenic education and semiprecious stones).

From this category legal entities and physical litsapredprinimatel can apply simplified taxation system only in case of implementation by them of production, deliveries, sales (realization) of jewelry and household products from precious metals, gemstones, gemstones of organogenic education and semiprecious stones.

By the general rule according to subitem 14.1.139 of Item 14.1 of article 14 of the Code persons - payers of the single tax who belong to the third, fourth, fifth and sixth groups and who pay at the same time the single tax at the rates 3 percent or 7 percent can only be taxpayers on value added. The same litsaplatelshchik of the single tax who pay tax at the rates of 5 percent or 10 percent can become taxpayers on value added in case of voluntary change of rate for 3 percent or 7 percent and observance of conditions of the paragraph of the subitem 4 of Item 293.8 of article 293 of the Code.

Legal entities - payers of the single tax who perform activities for production, delivery, sale (realization) of jewelry and household products from precious metals of gemstones, gemstones of organogenic education and semiprecious stones, in case of compliance to the requirements established for the fourth or sixth group can elect the flat tax rate of 3 or 7 percent in case of the tax discharge to value added according to the Code or the flat tax rate of 5 or 10 percent in case of inclusion of the value added tax in structure of the single tax. In case of election as payers of the flat tax rate of 3 or 7 percent such payers shall be registered by taxpayers on value added.

Unlike legal entities - payers of the single tax physical persons - entrepreneurs who perform activities for production, delivery, sale (realization) of jewelry and household products from precious metals of gemstones, gemstones of organogenic education and semiprecious stones, according to Item 291.4 of article 291 of the Code belong only to the third or fifth group of payers of the single tax if meet the requirements established for the third and fifth groups. At the same time can choose only the flat tax rate in the amount of 5 or 10 percent (Item 293.3 of article 293 of the Code) which provides inclusion of the value added tax in structure of the single tax. Respectively such subjects are not registered taxpayers on value added.

 

Vice-chairman A. P. Ignatov

 

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