INFORMATION LETTER OF THE SUPREME ADMINISTRATIVE COURT OF UKRAINE

of October 27, 2011 No. 1902/11/13-11

In Item 2 of the letter of the Supreme administrative court of Ukraine of 02.08.2010 No. 1172/11/13-10 application of the subitem "ґ" Item 9.8 of article 9 of the Law of Ukraine of April 3, 1997 was explained to No. 168/97-BP "About the value added tax". The specified regulation operating till January 1, 2011 provided that registration of the taxpayer for value added is effective before date of its cancellation which occurs, in particular, if person registered as the taxpayer does not provide to tax authority of the declaration on this tax within twelve consecutive tax months or submits such declaration (tax calculation) which, (which) witnesses about lack of taxable deliveries during such period, and also in the cases determined by the legislation concerning order of registration of subjects of managing.

The supreme administrative court of Ukraine came to conclusion that lack of taxable deliveries in the context of the specified regulation means lack of deliveries of goods or deliveries of services as a result of which the payer of nalogapostavshchik has taxation object the value added tax and, respectively, the tax liabilities on this tax are charged.

At the same time in the resolution of the Supreme Court of Ukraine of May 23, 2011 in the matter of No. 21-43a11 in the claim of Sansong private enterprise to Left-bank interdistrict state tax authorities in Dnipropetrovsk about cancellation of the act and the obligation to make actions it is specified, in particular.

The provisions of the law of Ukraine of April 3, 1997 No. 168/97-BP "About the value added tax", as well as the determination of concepts of delivery of goods and services given in Item

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