of September 5, 2011 No. 23838/7/15-3417
To State Tax Administrations in the Autonomous Republic of Crimea, areas, Kiev and Sevastopol
About the value added tax
The State Tax Administration of Ukraine in connection with numerous requests of taxpayers, bodies of the State Tax Service and for the purpose of the proper organization of administration of the value added tax provides methodical recommendations for preparation tax consultations to payers concerning inclusion in taxation basis the value added tax of the amounts of collection on compulsory national pension insurance on services of cellular mobile communication and reports.
The law of Ukraine of 07.07.2011 No. 3609-VI "About introduction of amendments to the Tax Code of Ukraine and some other legal acts of Ukraine concerning enhancement of separate regulations of the Tax code of Ukraine" which became effective 06.08.2011 makes changes to Item 188.1 of article 188 of the Tax Code of Ukraine of 02.12.2010 No. 2755-VI (further - the Code).
So, the paragraph one of Item 188.1 of article 188 of the Code was added with the words "and collection on compulsory national pension insurance on services of cellular mobile communication".
According to Item 188.1 of Article 188 it is determined that the taxation basis of transactions is determined by delivery of goods/services proceeding from their contractual (contractual) cost, but not below the regular prices determined according to article 39 of this Code taking into account nation-wide taxes and fees (except the value added tax and the excise tax on ethyl alcohol which is used by producers - subjects of managing for production of medicines, including components of blood and the medicines made of them, except medicines in the form of balms and elixirs and collection on compulsory national pension insurance on services of cellular mobile communication).
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