of March 31, 2009 No. 6602/7/22-5017
About provision of explanation
Due to the implementation by subjects of foreign trade activities of goods exchange (barter) transactions the State Tax Administration of Ukraine explains the following.
The law of Ukraine "On regulation of goods exchange (barter) transactions in industry of foreign economic activity" of December 23, 1998 N 351-XIV (further - the Law) sets the mode of implementation of goods exchange (barter) transactions in industries of foreign economic activity, responsibility for violation of its regulations and determines powers and functions of state bodies during control of carrying out such transactions.
In particular, according to Item 1 of article 3 of the Law violation by the subject of foreign economic activity of Ukraine provided by parts one - third article 2 of this Law of terms of commodity importation (performance of works, provision of services) which are imported according to the barter agreement involves collection of penalty fee for each day of delay in the amount of 0,3 of percent of cost of uncollected goods (works, services) which are imported according to the barter agreement. The general size of the added penalty fee cannot exceed the debt size.
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