ORDER OF THE STATE TAX SERVICE OF UKRAINE

of July 6, 2012 No. 589

About approval of the Generalizing tax consultation concerning procedure for the taxation of the transactions listed in subitem 197.1.25 of Item 197.1 of Article 197 of the Section V of the Tax code of Ukraine

Being guided by article 52 of the Tax Code of Ukraine, I ORDER:

1. Approve the Generalizing tax consultation concerning procedure for the taxation of the transactions listed in subitem 197.1.25 of Item 197.1 of Article 197 of the Section V of the Tax code of Ukraine it (is applied).

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. 589

The generalizing tax consultation concerning procedure for the taxation of the transactions listed in subitem 197.1.25 of Item 197.1 of Article 197 of the Section V of the Tax code of Ukraine

According to subitem 197.1.25 of Item 197.1 of Article 197 of the Section V of the Tax code of Ukraine (further - the Code) are exempted from the taxation by the transaction value added tax on delivery (subscription) of periodicals of printing mass media and books (except editions of erotic nature), student's notebooks, textbooks and education guidances of national production, dictionaries Ukrainian and foreign or foreign Ukrainian, delivery of such periodicals of printing mass media on customs area of Ukraine.

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