LETTER OF THE STATE TAX SERVICE OF UKRAINE

of February 5, 2013 No. 2942/7/11-1017

About some features of provision of the report on the amounts of tax benefits

The State Tax Service of Ukraine in connection with addresses of taxpayers and Federations of trade unions of Ukraine concerning provision of the Report on the amounts of tax benefits by labor unions reports.

According to article 157 of the Tax Code of Ukraine (the Code is farther) the income of labor unions, their associations and the organizations of labor unions, and also organizations of the employers and their associations formed according to the procedure, determined by the law, and the non-profitable organizations and organizations entered by bodies of the State Tax Administration in accordance with the established procedure in the Register are exempted from the taxation. The list of the income which is exempted from the taxation is determined by Item 157.9 of article 157 of the Code.

According to Item 30.6 of article 30 of the Code subjects of managing consider the amount of taxes and fees which are not paid in the budget, and according to Item 3 of the Accounting treatment for the amounts of the taxes and fees which are not paid with subject of the managing in the budget in connection with receipt of tax benefits approved by the resolution of the Cabinet of Ministers of Ukraine of December 27, 2010 No. 1233, report on such amounts in the place of the registration.

At the same time, by Item 157.14 of article 157 of the Code it is determined that the central body of the State Tax Administration establishes accounting treatment and provisions of tax statements for labor unions, their associations and the organizations of labor unions, and also the organizations of the employers and their associations entered in the Register of the non-profitable organizations and organizations only regarding the income which is subject to the taxation.

Considering stated, in the conditions of operation of the Code labor unions, their associations and the organizations of labor unions, and also the organizations of employers and their consolidation which according to article 157 of the Code are registered as the non-profitable organizations, have the right not to submit the Report on the amounts of the tax benefits used according to Item 157.9 of article 157 of the Code.

At the same time, if such non-profitable organizations gain income from sources, others, than determined in Item 157.9 of article 157 of the Code, they shall accrue the income tax in accordance with general practice in part II of the Tax report about use of means of non-profitable organizations and organizations approved by the order GNA of Ukraine of 31.01.2011 No. 56, registered in the Ministry of Justice of Ukraine on February 14, 2011 for No. 192/18930.

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