LETTER OF STATE TAX ADMINISTRATION OF UKRAINE

of September 12, 1996 No. 17-214/10-6069

About changes in scale of rates of profitable tax on the income of citizens

Due to the adoption of the Presidential decree of Ukraine of August 25, 1996 N 762/96 "About monetary reform" and introduction since September 2, 1996 to the address of national currency - hryvnia and denomination of the prices the State Tax Administration of Ukraine gives scale of rates of the taxation for calculation of the income tax from the income of citizens which is established according to the Presidential decree of Ukraine of November 21, 1995 N 1082/95 "About modification of the Presidential decree of Ukraine of September 13, 1994 N 519" in Ukraine (is applied).

The comprehensive taxable income for calculation of profitable tax is determined in hryvnias, hundredth parts of hryvnia (from 1 kopek to 99 kopeks inclusive) are not considered.

Appendix

------------------------------- --------------------------------------
|       Месячный совокупный        |    Ставки и размеры налога        |
|     налогооблагаемый доход       |                                   |
|----------------------------------|-----------------------------------|
|до 17 гривен (с дохода в раз-     |не облагается налогом              |
|мере одного необлагаемого налогом |                                   |
|минимума)                         |                                   |
|----------------------------------|-----------------------------------|
|18 гривен - 85 гривен (от 1       |10% суммы дохода, который превышает|
|до 5 необлагаемых налогом миниму- |размер одного необлагаемого налогом|
|мов)                              |минимума                           |
|----------------------------------|-----------------------------------|
|86 гривен - 170 гривен (от        |6 гривен 80 коп. + 15% с суммы,   

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