ORDER OF THE STATE CUSTOMS SERVICE OF UKRAINE

of January 24, 2006 No. 48

About approval of tax explanation about the taxation the value added tax of vehicles which are used for provision of services on international carriages and move through customs border in temporary export regime

For the purpose of ensuring single interpretation of separate provisions of the legislation, being guided by subitem 4.4.2 of article 4 of the Law of Ukraine "About procedure for repayment of obligations of taxpayers to budgets and the state trust funds" and the Procedure for provision of tax explanations approved by the resolution of the Cabinet of Ministers of Ukraine of 16.05.2001 N 494 I ORDER:

1. Approve tax explanation on taxation on value added of vehicles which are used for provision of services on international carriages and move through customs border in temporary export regime (further - the Tax explanation) which is applied.

2. To chiefs таможень to inform subjects of business activity on requirements of this order by lighting it in local mass media, including at evident information stands in the locations of divisions of customs and at check points through customs border of Ukraine.

Approved by the Order of the State Customs Service of Ukraine of January 24, 2006 No. 48

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