of May 17, 1996 No. 10-314/11-3150
About legitimacy of collection of the value added tax
The main state tax authorities of Ukraine report.
According to article 61 of the Law of Ukraine "About the status and social protection of the citizens who were injured owing to the Chernobyl catastrophic crash" of December 19, 1991 N 2001-XII taking into account requirements of the Law of Ukraine "About modification and amendments release of public organizations of persons which were injured owing to the Chernobyl catastrophic crash whose authorized activities is assistance to victims owing to the Chernobyl catastrophic crash, and their funds from all types of the taxation, payment of duty and contributions to the budget, and their companies - from tax on the income (profit) in the amount of the amount is provided in the Law of Ukraine "About the status and social protection of the citizens who were injured owing to the Chernobyl catastrophic crash" of July 1, 1992, which went to these public organizations for implementation of their authorized activities (the specified regulation regarding release from the taxation of profit was suspended since January 1, 1993 by the Decree of the Cabinet of Ministers of Ukraine "About the income tax of the companies and organizations" of December 26, 1992 N 12-92.
At the same time this Article (part 2) provides release of the specified associations, their funds, the companies and the organizations only from the import tax, export (the specified taxes on the territories of Ukraine were levied according to the Law USSR "About taxes on the companies, associations and the organizations" and to the resolution of Council of Ministers of the USSR "About establishment for 1991 of rates of the export levy and import in the foreign trade transactions" of 10.01.91 N 27 only from January 1, 1991 to January 1, 1992) and payments of duty on the goods imported and at least 75 percent of faces having the status of such citizens exported according to authorized activities on condition of obligatory availability in the specified associations and the organizations.
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