of September 19, 1996 No. 10-220-26/10-6225
About provision of tax benefits
The main state tax authorities of Ukraine concerning provision of privileges report.
By the presidential decree of Ukraine of 12.08.95 N 750/95 "About tax benefits of donations of legal entities and physical persons" it is determined that are not assessed with means tax, the material values and intangible assets arriving free of charge in the form of donations of legal entities and physical persons, including nonresidents, to citizens and also to funds, organizations, institutions, the public and religious organizations which purpose of activities is not profit earning and which income is created only of donations and the membership fees and/or budgetary appropriations, for implementation provided by their statutory documents ecological, improving, amateur, sports, cultural, educational, scientific and charity, and also are not the taxation objects on value added turnovers on free transfer of goods (works, services), including import (except excisable), as donations, to the non-profitable organizations.
The procedure for application of separate provisions of the above-stated Decree is stated in explanation of Legal management of Administration of the President of Ukraine of 07.12.95 N 6-6-139/24209, according to which the main conditions of provision of privileges on tax the correct registration of free realization and implementation is its after entry into force of the Decree.
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