LETTER OF STATE TAX ADMINISTRATION OF UKRAINE

of July 29, 2011 No. 13818/6/15-1415

The State Tax Administration of Ukraine considered the letter of rather some tax matters and reports.

According to subitem 140.1.1 of item 140.1 of Art. 140 of the Section III of the Tax code of Ukraine of 02.12.2010 No. 2755-VI (further - the Code) it is determined that expenses of dual purpose join expenses of the taxpayer on providing hired employees with special clothes, footwear, special (uniform) clothes, the washing and neutralizing means, individual protection equipment which are necessary for accomplishment of professional obligations, and also products of special food according to the list which is established by the Cabinet of Ministers of Ukraine which for bank institutions is supplemented with the list approved by the National Bank of Ukraine.

By article 8 of the Law of Ukraine of 14.10.92 No. 2694-XII "About labor protection" it is determined that at works with harmful and dangerous working conditions, and also works connected with pollution or adverse weather conditions, special clothes, special footwear and other individual protection equipment, and also the washing and neutralizing means are issued to workers gratuitously on the established regulations. According to the collective agreement the employer can issue in addition over the established regulations to the worker certain individual protection equipment if the actual working conditions of this worker require their application.

Item 5 of the List of measures and means on labor protection, costs for which implementation join in costs, the Cabinet of Ministers of Ukraine approved by the resolution of 27.06.2003 No. 994, it is provided workers by special clothes, footwear and individual protection equipment according to the established regulations.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info