LETTER OF THE STATE TAX SERVICE OF UKRAINE

of January 18, 2012 No. 1142/6/15-3415-26

The State Tax Service of Ukraine considered the letter of the state company "Settlement Center of the Ministry of Infrastructure of Ukraine" from '...' concerning determination of taxation basis the value added tax and forming of the tax credit in case of implementation of tickets for bus transportations by persons which directly are not carriers, and reports.

According to the subitem "b" of Item 185.1 of Article 185 of the Section V of the Tax code of Ukraine (further - the Code) the taxation object the value added tax are, in particular, transactions of taxpayers on delivery of services which place of delivery is located on customs area of Ukraine.

According to subitem 188.1 of Article 188 of the Section V of the Code the taxation basis of transactions is determined by delivery of goods/services proceeding from their contractual (contractual) cost, but not below the regular prices determined according to article 39 of this Code taking into account nation-wide taxes and fees (except the value added tax and the excise tax on ethyl alcohol which is used by producers - subjects of managing for production of medicines, including components of blood and the medicines made of them (except medicines in the form of balms and elixirs), and also collection on compulsory national pension insurance on the cost of services of cellular mobile communication).

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