LETTER OF THE STATE TAX SERVICE OF UKRAINE

of January 17, 2012 No. 448/7/15-2217

Concerning collection of collection for carrying out some types of business activity

According to Art. 36 of the Tax code of Ukraine (further - the Code) tax obligation the obligation of the taxpayer is recognized to calculate, declare and/or pay tax amount and collection according to the procedure and the terms determined by the Code, the laws concerning customs affairs.

According to Art. 31 of the Code payment due date of taxes and fees the period which begins with the moment of emergence of tax obligation of the taxpayer on payment of specific type of tax and comes to the end with the last day of term during which such tax or the fee shall be paid according to the procedure, determined by the tax legislation is recognized.

Accomplishment of tax obligations payment in full by the payer of the corresponding amounts of the tax liabilities in the time (Art. 38 of the Code) established by the tax legislation is recognized.

Article 267 of the Code collection payment fixed terms:

for carrying out trading activity with acquisition of the short-term trade patent - not later as in one calendar day prior to carrying out such activities;

for carrying out trading activity (except trading activity with acquisition of the short-term trade patent), activities for provision of paid services, implementation of trade in currency values - every month which precedes month under report, not later than the 15th;

for carrying out activities in the field of entertainments - quarterly not later than the 15th preceding reporting quarter.

During acquisition of the trade patent the subject of managing grants the collection sum in one month (quarter). The collection amount which is subject to introduction in the last month (quarter) of its action decreases by the collection amount paid during acquisition of the trade patent.

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