RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of April 14, 2004 No. 462

Some tax matters from the income of physical persons of cost of free of charge presented coal and coal briquettes

According to subitem 4.3.15 of article 4 of the Law of Ukraine "About tax on the income of physical persons" the Cabinet of Ministers of Ukraine decides:

1. Approve the list of professions of persons which are in employment relationships with the coal-mining companies and which structure of general monthly or annual chargeable income does not join the cost of free of charge provided to them coal and coal briquettes it (is applied).

2. Determine that amounts of coal and coal briquettes which cost is not included all-monthly or annual chargeable income of taxpayers from the income of the physical persons who are free of charge presented on household requirements to persons who are in employment relationships with the coal-mining companies according to the list of professions approved by this resolution and also to other taxpayers determined in subitem 4.3.15 of article 4 of the Law of Ukraine "About tax on the income of physical persons" are determined in sizes which are provided by the collective agreement, but no more than ton 5,9 on household.

Approved by the resolution of the Cabinet of Ministers of Ukraine of April 14, 2004, No. 462

The list of professions of persons which are in employment relationships with the coal-mining companies and which structure of general monthly or annual chargeable income does not join the cost of free of charge provided to them coal and coal briquettes

Workers

Avtoklavshchik on steaming of briquettes

Supply agent

Bureaucrat of production of thermopaste

Bureaucrat of coal preparation

Bureaucrat of thickeners

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