LETTER OF STATE TAX ADMINISTRATION OF UKRAINE

of May 13, 1996 No. 17-311/17-211

About the taxation of the income of private notaries

Main state tax authorities of Ukraine... concerning the taxation of the income of private notaries reports that their income is assessed with tax according to the procedure, stated in the Section IV of the Decree of the Cabinet of Ministers of Ukraine of 26.12.92 N 13-92 "About the income tax from citizens" as "The other incomes of citizens which are not provided as the taxation objects in Sections II and III of this Decree". In particular, from the income specified in this Section of the Decree, the tax is estimated in tax authorities based on the declarations on the expected income (estimative) in the current year or on income and other data on the income of the citizens determined in this Section of the Decree which are actually gained in reporting calendar year provided by citizens. As calculation of tax is performed by tax authorities in the place of permanent residence of the payer from the actual income, private notaries shall provide to tax authority in the place of residence of the declaration till March 1 of the following for reporting years. At the same time the tax discharge can be performed by advance payment from the expected income. At the same time the taxable income the total net income, that is difference between gross income (revenue in cash and natural form) and documentary confirmed costs directly connected with income acquisition is considered.

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