of November 18, 1994 No. 10-312/09-1057
About the value added tax on import goods
The main state tax authorities of Ukraine at the request of the Cabinet of Ministers of Ukraine of 02.11.94 N 18530/51 considered letters of the Ukrainian state construction corporation "Ukrstroy" concerning release of firm of Ukrstroyresursa from the value added tax on construction materials and energy carriers which are imported for supply of the construction organizations and report.
According to the Presidential decree of Ukraine of 17.03.94 N 96/94 "About additional measures for stabilization of financial condition of the companies" raw materials, materials, component parts and the equipment which are imported for own production requirements are exempted from the value added tax when crossing customs border of Ukraine.
In case the specified material values are used not on own production requirements, including production requirements of industry, or realized transferred, exchanged) in the territory of Ukraine (including their sale for production requirements of other companies), the value added tax is levied proceeding from the cost of the realized inventory items, but is not lower than their customs value taking into account actually paid amounts of duty, customs fees and the value added tax.
As for import deliveries of energy carriers (oil, oil products, gas), considering that according to the above-mentioned Decree they are tax-exempt on value added in case of their delivery for production requirements to Ukraine, in case of realization of energy carriers by firm of Ukrstroyresursa to the construction organizations taxable turnover is calculated not from customs value of these goods, and proceeding from difference between the final price of realization of such resources and customs value converted into the Ukrainian karbovanets at the rate of the National Bank of Ukraine on the date of submission of the cargo customs declaration.
Considering above-mentioned, the Main state tax authorities of Ukraine do not support request of Ukrstroy corporation.
First deputy chief Glavnoy
state tax authorities of Ukraine of O. I. Shitr
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.