LETTER OF THE MAIN STATE TAX AUTHORITIES OF UKRAINE

of November 24, 1994 No. 10-115/11-4811

About the taxation of the religious organizations

The main state tax authorities of Ukraine considered the letter of the religious organizations of Poltava sent to the Prosecutor General's Office of Ukraine on the tax matters of the religious organizations and report.

1. Accomplishment of provisions of the Law of Ukraine "About liberty of conscience and the religious organizations" is not assigned to the state tax authorities. However the Law of Ukraine of 24.12.93 N 3813-XII and earlier acting of 04.12.90 "About the State Tax Service" to tax authorities assigns functions of control of compliance with law on taxes and other payments in budgets, conducting checks of the facts of concealment, understating of the amounts of taxes and other payments.

2. The religious community is the local religious organization of the believing citizens of the same cult, religion, the direction, current or sense which voluntarily combined with the purpose of satisfaction of religious requirements. It has the charter (provision) and can be the legal entity. The religious community does not belong to the category of "company".

3. Article 18 of the Law of Ukraine "About liberty of conscience and the religious organizations" regarding release of the religious organizations from the taxation of financial, property donations and other income did not void, however it is not applied from the second quarter 1993 and in the current year in connection with introduction of the Laws of Ukraine on the taxation.

In particular, since April 1, 1993 operation of the Law of Ukraine of 21.01.92 N 2146-XII "About the taxation of the income of the companies and organizations" according to which the procedure for the taxation of the religious organizations (see the Item 3 "y" of the Art. 5) changed is resumed.

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