of July 6, 2012 No. 595
About approval of the Generalizing tax consultation concerning accounting by the tax agent of investment losses which arose at physical person in case of determination of general financial result when calculating investment profit on transactions with investment assets
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 accounting by the tax agent of investment losses which arose at physical person in case of determination of general financial result when calculating investment profit on transactions with investment assets 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.
Chairman O. V. Klimenko
Approved by the Order GNS of Ukraine of July 6, 2012 No. 595
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;
The order of the Ministry of Finance of Ukraine of 22.11.2011 No. 1484, the decision of State commission on securities and the stock market of 22.11.2011 No. 1689 "About approval of the Technique of determination of investment profit by the professional dealer in securities in case of accomplishment of functions of the tax agent by it", is registered in the Ministry of Justice of Ukraine on January 24, 2012 for No. 100/20413 (further - the Technique).
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