ORDER OF THE STATE TAX SERVICE OF UKRAINE

of July 6, 2012 No. 594

About approval of the Generalizing tax advice concerning income assessment in the form of the investment profit got by the taxpayer - physical person from transactions with securities (shares) which is paid by the professional dealer of securities (dealer transactions on purchase and sale of securities)

Being guided by article 52 of the Tax Code of Ukraine, for the purpose of ensuring single approach to practical application of regulations of the tax legislation I ORDER:

1. Approve the Generalizing tax consultation concerning income assessment in the form of the investment profit received by the taxpayer - physical person from transactions with securities (shares) which is paid by the professional dealer of securities (dealer transactions on purchase and sale of securities) it (is applied).

2. To provide to department of interaction with mass media and the public (Semchenko O. V.) promulgation of this order and to post on the GNS website of Ukraine and in mass media.

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

Approved by the Order of the State Tax Administration of Ukraine of July 6, 2012 No. 594

The generalizing tax consultation concerning income assessment in the form of the investment profit received by the payer nalogafizichesky person from transactions with securities (shares) who is paid by the professional dealer of securities (dealer transactions on purchase and sale of securities)

In the Generalizing tax consultation such reducings are used:

The tax code of Ukraine of December 2, 2010 No. 2755-VI, with changes and amendments - NKU;

Civil code of Ukraine of 16.01.2003 No. 435-IV - Civil code of Ukraine;

The law of Ukraine of February 23, 2006 No. 3480-IV "About securities and the stock market" (further - the Law No. 3480);

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