ORDER OF THE STATE TAX SERVICE OF UKRAINE

of July 6, 2012 No. 610

About approval of the Generalizing tax consultation concerning procedure for the taxation the value added tax of transport-forwarding activities

Being guided by article 52 of the Tax Code of Ukraine (further - the Code), I ORDER:

1. Approve the Generalizing tax consultation concerning procedure for taxation on value added of transport-forwarding activities.

2. To department of the taxation of legal entities (Pavelko L. G.) in three-day time from the date of registration to transfer the order to Department of interaction with mass media and the public.

3. To department of interaction with mass media and the public (Semchenko O. V.) to bring the order to permission of taxpayers through mass media and to post on the official website of the State Tax Administration of Ukraine on the Internet.

4. To impose control over the implementation of the order on the vice-chairman Ignatov A. P.

Approved by the Order GNS of Ukraine of July 6, 2012 No. 610

The generalizing tax consultation concerning procedure for the taxation the value added tax of transport-forwarding activities

According to the Law of Ukraine of 01.07.2004 No. 1955-IV "About transport-forwarding activities" (further - the Law No. 1955-IV) transport-forwarding activities are determined how business activity on provision of transport-forwarding services in the organization and ensuring transportations of export, inward, transit or other cargoes.

The freight forwarder (the transport freight forwarder) - subject of managing which at the request of the client and at his expense carries out or will organize accomplishment of the transport-forwarding services defined by the freight forwarding agreement.

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