LETTER OF STATE TAX ADMINISTRATION OF UKRAINE

of June 11, 2010 No. 3642/K/17-0314

Concerning provision of explanations on the tax discharge from owners of vehicles

State Tax Administration, being guided by the Law of Ukraine of 02.10.92 No. 2657-XII "About information", considered your letter (...) which arrived in the Ministry of Transport and Communications of Ukraine the letter (...), concerning provision of explanations on the tax discharge from owners of vehicles also reports the following.

For the purpose of ensuring identical interpretation of the separate provisions of the law of Ukraine of December 11, 1991 "About tax on owners of vehicles and other self-propelled machines and mechanisms", with changes and amendments, being guided No. 1963-XII by subitem 4.4.2 of Item 4.4 of article 4 of the Law of Ukraine "About procedure for repayment of obligations of taxpayers to budgets and the state trust funds", article 8 of the Law of Ukraine "About the State Tax Service in Ukraine" and the order of State Tax Administration of Ukraine of 12.04.2003 No. 176 "About approval of the Procedure for provision of explanations of separate provisions of the tax legislation", in pursuance of the resolution of the Cabinet of Ministers of Ukraine of January 27, 2010 No. 86 "About provision of tax and other explanations", the order GNA of Ukraine of 20.04.2010 No. 268 approves the Generalizing tax explanation (further - the Explanation) concerning application of separate provisions of the Law of Ukraine of December 11, 1991 No. 1963-XII "About tax on owners of vehicles and other self-propelled machines and mechanisms".

Interpretation of the single questions of the current legislation concerning the taxation of owners of vehicles which are brought up in your letter in particular of questions 1, of 2, of 3, is stated respectively in Items 9, 14 and 2 the specified Explanations.

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