ORDER OF THE MAIN STATE TAX AUTHORITIES OF UKRAINE, MINISTRY OF FINANCE OF UKRAINE

of April 21, 1993 No. 12

About approval of the Instruction about the income tax from citizens

In pursuance of the Decree of the Cabinet of Ministers of Ukraine of December 26, 1992 and being guided N13-92 "About the Income Tax from Citizens" by article 8 of the Law of Ukraine "About the State Tax Service in Ukraine" I ORDER:

1. Approve the Instruction of the Main state tax authorities of Ukraine "About the income tax from citizens" it (is applied).

2. Consider voided since January 1, 1993 regulations of the Ministry of Finance and Main state tax authorities of Ukraine according to the list which is attached.

Approved by the order of the Main state tax authorities of Ukraine of April 21, 1993, No. 12

List of regulations of the Ministry of Finance of Ukraine, invalid

1. Instructions of the Ministry of Finance of Ukraine "About the income tax from the population" of 10.07.91. N03-503.

2. "That the population needs to know the guidelines manual of the Ministry of Finance of Ukraine in case of calculation and payment of the income tax" (May, 1992).

3. Instructions of the Ministry of Finance of Ukraine "About modification and amendments in the Law of Ukraine "About the income tax from citizens of the Ukrainian SSR, foreign citizens and stateless persons" of 29.05.92. N03-503.

4. Instructions of the Ministry of Finance of Ukraine "About procedure for charge of penalty fee on the income tax" of 11.06.92. N03-503.

5. Instructions of the Ministry of Finance of Ukraine "About the taxation of members of collective agricultural enterprises" of 17.06.92. N10-08/2201.

6. Instructions of the Ministry of Finance of Ukraine "About the taxation of income of citizens gained in foreign currency" of 13.08.92. N03-507.

7. Instructions of the Ministry of Finance of Ukraine "About the income tax from citizens" of 09.09.92. N03-503.

The instruction about the taxation of the income of physical persons from occupation business activity

The income tax from citizens is kept according to the Decree of the Cabinet of Ministers of Ukraine of December 26, 1992 by N13-92 "About the Income Tax from Citizens" based on Article 23 of which this Instruction determines procedure for application of provisions of the specified Decree taking into account other regulatory legal acts of Ukraine.

Section I. "General provisions" -

Excluded

Section II. "The taxation of income gained by citizens in the place of the main work (service, study) and the income equated to them"

Excluded

Section III. "The taxation of income gained by citizens not in the place of the main work (service, study)" 

Excluded

Section IV. Nalogooblazheniye of the income of physical persons from occupation business activity

13. Taxation objects.

Income gained for accounting tax period by the physical person - the subject of business activity from sale of goods to them (provision of services, performance of works) within its business activity without creation of the legal entity is subject to the taxation.

If the physical person - the subject of business activity gains other income than determined in part one of this Item, then such income is assessed with the tax by general rules established by the law on the tax matters of the income of physical persons for the taxpayers who are not such subjects of business activity.

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