of February 28, 2000 No. 2737/7/16-1201
About use of the provisions of the law of Ukraine of 03.04.97 No. 168/97-BP in case of transfer of function of the customer on construction in progress to objects from the companies to managements (departments) of capital construction (UKB, VKB) of the Regional State Administrations, local authorities of councils
Due to the numerous requests on use of the provisions of the law of Ukraine of 03.04.97 N 168/97-BP "About the value added tax" in case of transfer of function of the customer on construction in progress to managements (departments) of capital construction (UKB, VKB) of the Regional State Administrations, local authorities of the State Tax Administration of Ukraine and State Committee of Construction councils, architecture and housing policies of Ukraine explain to objects from the companies.
According to subitem 3.1.1 of article 3 of the Law of Ukraine "About the value added tax" the taxation object are transactions of taxpayers on sales of goods (works, services) on customs area of Ukraine.
According to Item 1.4 of article 1 of the specified Law sale товаровэто any transactions which are performed according to purchase and sale agreements, exchanges, donations, deliveries and other civil agreements which provide transfer of property, the order or use of goods, and also alienation of results of works (services).
Functions of the customer on construction of facilities of housing are assigned to managements (departments) of capital construction of the Regional State Administrations and the Gorispolkoms. According to Standard regulations on management of the capital construction of the regional, Kiev and Sevastopol city public administration approved by the resolution of the Cabinet of Ministers of Ukraine of 06.11.95 of N 895, UKB of the Regional State Administrations and local authorities of councils are structural divisions of local authorities of the state executive authority and perform functions of the customer on construction of facilities.
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