LETTER OF STATE TAX ADMINISTRATION OF UKRAINE

of October 12, 2010 No. 12932/5/17-0716

Concerning application of subitem 4.4.1 of item 4.4 of Art. 4 of the Law of Ukraine "About procedure for repayment of obligations of taxpayers to budgets and the state trust funds"

State Tax Administration of Ukraine, being guided by the Law of Ukraine of 02.10.96 N 393 "About addresses of citizens", attentively considered your letter (...) also provides the following examples concerning application of subitem 4.4.1 of item 4.4 of Art. 4 of the Law of Ukraine of 21.12.2000 N 2181 (-III) "About procedure for repayment of obligations of taxpayers to budgets and the state trust funds".

1. As the regulation of item 3.4 of Art. 3 of the Law of Ukraine of 22.05.2003 N 889 (-IV) "About tax on the income of physical persons" (further - the Law) concerning application of the raising coefficient to the income of physical persons which is charged in non-cash form is written incorrectly out by the legislator and contradicts the legislation on financial accounting, its practical application has contradictory character. Considering brought, and also numerous claims of taxpayers, GNA of Ukraine published the corresponding explanation to taxpayers and subordinate bodies of Tax Service concerning non-use of the Law of the raising coefficient specified in item 3.4 of Art. 3. Thus, the conflict of interest was resolved for benefit of taxpayers.

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