ORDER OF STATE TAX ADMINISTRATION OF UKRAINE, STATE COMMITTEE OF STATISTICS OF UKRAINE

Approved by the Order GNA of Ukraine, Goskomstat of Ukraine of July 23, 2004 No. 419/453

Rules of accounting of the value added tax for enhancement of calculation of cost size of influence of privileges on this tax on forming of revenues of the Government budget of Ukraine

1. General provisions and determinations of terms

1.1. These Rules N671 "About Urgent Measures concerning Increase in Efficiency of Tax Collection on Value Added" are developed in pursuance of Article 3 of the Presidential decree of Ukraine of June 23, 2004.

1.2. Rules determine single requirements to filling with taxpayers of report form N 1-PP "About the amounts of privileges in the taxation of legal entities and physical persons - subjects of business activity" and to forming of the income of the Government budget of Ukraine regarding the value added tax taking into account losses from value added.

1.3. Rules extend only to taxpayers on value added who, performing transactions on delivery of goods (services), apply other than general regime of the taxation the value added tax of feature (modes) established by the Law of Ukraine "About the value added tax".

1.4. In these Rules the terms below are used in such value:

1.4.1. Privileges on the value added tax are the benefits provided to certain subjects of business activity, connected with full or partial relief from the obligations established by the law on payment of this tax in the government budget.

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