of March 18, 1997 No. 16-1120-10/11-1872
About the value added tax
At the request of the Commission of the Verkhovna Rada of Ukraine concerning social policy and work of 11.02.97 N 06-3/12-89 State Tax Administration of Ukraine considered your letter of 22.01.97 N 04, about privileges on the value added tax and reports the following.
According to the Law of Ukraine of 22.12.95 N 488/95-BP "About modification and amendments in the Law of Ukraine "About the status of veterans of war, guarantees of their social protection" since 12.01.96 the shops, sections, departments and other trade enterprises servicing disabled people and veterans of war according to the list and regulations established by the Government of the Autonomous Republic of Crimea, the regional, Kiev and Sevastopol city public administrations are exempted from the value added tax.
The taxation object the value added tax on services in servicing at these companies according to item 3 of Art. 3 of the Decree of the Cabinet of Ministers of Ukraine of 26.12.92 N 14-92 "About the value added tax" is the difference between sales prices of goods (works, services) and the prices on which they carry out settlings with suppliers, including tax amount on value added and therefore from the taxation the value added tax exempts at trade enterprises only the specified difference between the prices. The goods included in the specified lists are acquired in Ukraine by trade enterprises or imported as it is direct them, and for them, with the value added tax. Release of goods is not provided by this Law.
According to this Law the order of the Main state tax authorities of Ukraine of 11.03.96 N 21 "About entering of amendments into the Instruction "About procedure for calculation and tax discharge on value added" makes changes to the Instruction N 3 about tax exemption on value added of trade enterprises which service disabled people and veterans of war. This order is registered in the Ministry of Justice of Ukraine 01.04.96 for N 148/1173, and therefore does not contradict legal acts of Ukraine and is obligatory for accomplishment by all companies, organizations, organizations and citizens.
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