LETTER OF THE STATE TAX SERVICE OF UKRAINE

of October 11, 2011 No. 763/V/17-1114

About consideration of the letter

By subitem 163.1.1 of Item 163.1 of article 163 of the Code it is determined that the taxation object of resident is the total monthly (annual) taxable income.

According to subitem 164.2.4 of Item 164.2 of article 164 of the Code the total monthly (annual) taxable income of the taxpayer joins, in particular, part of the income from transactions with property which size is determined according to provisions of article 172 of this Code.

The procedure for the taxation of transactions on sale (exchange) of real estate units is regulated by article 172 of the Code by which Item 172.1 it is determined that income gained by the taxpayer from sale (exchange) not more often than once within accounting tax year of the apartment house, the apartment or their part, the room, the garden (country) house (including the parcel of land on which such objects, and also the economic and household constructions and buildings located on such parcel of land are located), and also the parcel of land which does not exceed regulation of bezoplatny transfer, and on condition of stay of such property in property of the taxpayer over three years, is not taxed by certain Article 121 of the Land code of Ukraine depending on its appointment.

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