LETTER STATE TAX SERVICE OF UKRAINE

of November 14, 2011 No. 2647/5/15-3416

About obligation of charge and payment of the VAT

The State Tax Service of Ukraine considered the letter of rather some tax matters and in addition to the letter of 12.08.2011 No. 9291/5/16-1516 reports.

According to Item 1.1 of article 1 of the Tax Code of Ukraine (further - the Code) the Tax code of Ukraine governs the relations which arise in the field of collection of taxes and charges, in particular, determines the exhaustive list of taxes and fees which are levied in Ukraine, and procedure for their administration, taxpayers and charges, their rights and obligation, competence of monitoring bodies, powers and obligations of their officials during implementation of tax control, and also responsibility for violation of the tax legislation.

By Item 5.1 of article 5 of the Code it is determined that concepts, the rules and provisions established by this Code and the laws concerning customs affairs are applied only for regulation of the relations, the stipulated in Article 1 this Code.

According to Item 6.1 of article 6 of the Code tax is the obligatory, unconditional payment in the relevant budget which is levied from taxpayers according to this Code.

By subitems 16.1.3 and 16.1.4 of Item 16.1 of article 16 of the Code it is determined that the taxpayer shall give to monitoring bodies according to the procedure, established by the tax and customs legislation, the declarations, the reporting and other documents connected with calculation and tax payment and charges and to pay taxes and fees to terms and in the sizes established by this Code and the laws concerning customs affairs.

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