ORDER OF THE STATE TAX SERVICE OF UKRAINE

of July 6, 2012 No. 590

About approval of the Generalizing tax consultation concerning inclusion in taxation basis the value added tax and structure of expenses of the means received as the amount of the delay penalty of payment or delivery of goods/services

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

1. Approve the Generalizing tax consultation concerning inclusion in taxation basis by the value added tax and structure of expenses of the means received as the amount of the delay penalty of payment or delivery of goods/services.

2. To department of the taxation of legal entities (Pavelko L. G.) in three-day time of day 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. 590

The generalizing tax consultation concerning inclusion in taxation basis the value added tax and structure of expenses of the means received as the amount of the delay penalty of payment or delivery of goods/services

By Item 185.1 of article 185 of the Tax Code of Ukraine (further - NKU) it is determined that the taxation object are transactions of taxpayers on delivery of goods and services which place of delivery is located on customs area of Ukraine according to article 186 NKU.

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