LETTER OF THE STATE TAX SERVICE OF UKRAINE

of November 12, 2012 No. 4768/0/51-12/15-3116

The State Tax Service of Ukraine considered the letter concerning release from the taxation the value added tax of separate services which are provided by the Zaveritelny center of the National Bank of Ukraine, and within the competence reports.

According to Item 157.15 of the Tax code To the countries (the Code is farther) it is necessary to understand any paid services which obligation of obtaining is established by the legislation and which are provided to physical persons or legal entities by executive bodies, local government bodies and organizations and the organizations created by them which contain at the expense of means of the relevant budgets as the term "state services". The understanding of the term "state services" does not join taxes, charges (obligatory payments) determined by this Code.

Subitem 197.1.18 of Item 197.1 of article 197 of the Code provides that are exempted from the taxation by the transaction value added tax by executive bodies and local government bodies, and also other persons, authorized such bodies or the legislation to provide to physical persons or legal entities the specified services which obligation of obtaining (provision) is established by the legislation, including payment for registration, licensing, certificates in the form of charges, the state fee and so forth on delivery of the state paid services.

Application of regulation of subitem 197.1.18 of Item 197.1 of article 197 of the Code requires simultaneous accomplishment of such requirements:

services shall be provided by executive bodies and local self-government, and also to provide by other persons, authorized such bodies or the legislation the specified services;

services which are provided shall be paid;

obligation of receipt of services by physical persons and legal entities shall be established by the legislation;

means for the provided services in full shall come to the budget.

The National Bank of Ukraine has the right to create the Zaveritelny center for ensuring registration, certification of action of open keys and accreditation of the centers of certification of keys according to article 10 of the Law of Ukraine "About the digital signature".

The payment for the provided services is established by normative legal acts according to articles 15 and 42 of the Law of Ukraine "About the National Bank of Ukraine" (further - the Law).

According to article 51 of the Law the National Bank of 50 percent of profit to distribution transfers into the Government budget of Ukraine of the following for reporting years.

Thus, paid services of the National Bank of Ukraine in registration and accreditation of the centers of keys, servicing of certificates of open keys of the centers of certification of keys, coordination of regulations of work of the centers of certification of keys and so forth which will be provided by the Zaveritelny center will be provided according to the signed agreements for means which are not transferred in full into the budget, are not exempted from the taxation by the value added tax according to subitem 197.1.18 of Item 197.1 of article 197 of the Code.

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