LETTER OF THE STATE TAX SERVICE OF UKRAINE

of September 29, 2011 No. 1651/7/15-3417-26

Concerning privilege on the VAT according to subitem 197.1.3 of the Tax Code

The State Tax Service of Ukraine considered the letter concerning application of subitem 197.1.3 "b" of subitem 197.1.3 of Item 197.1 of article 197 of the Tax Code of Ukraine and reports.

According to subitem 197.1.3 "b" of subitem 197.1.3 of Item 197.1 of article 197 of the Tax Code of Ukraine (further - the Code) it is determined that are exempted from the taxation by the transaction value added tax on delivery of component parts and semifinished products for production of technical and other means of rehabilitation (except cars), goods of special purpose including products of medical appointment for individual use, for disabled people and other preferential categories of the population according to the list approved by the Cabinet of Ministers of Ukraine.

The list of components and semifinished products for production of technical and other means of rehabilitation (except cars) for disabled people and other preferential categories of the population which transactions on delivery are exempted from taxation on value added, is approved by the resolution of the Cabinet of Ministers of Ukraine of 02.02.2011 No. 79 "Some questions of implementation of subitem 197.1.3 of Item 197.1 of article 197 of the Tax Code of Ukraine" (further - the List).

Considering specified, are exempted from the taxation by the transaction value added tax on delivery only of those component parts and semifinished products for production of technical and other means of rehabilitation which name is determined in the List.

Transactions on delivery of goods which are not included in the List will be assessed with the value added tax in general procedure at the rate of 20 percent.

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