ORDER OF THE STATE TAX SERVICE OF UKRAINE

of July 5, 2012 No. 584

About approval of the Generalizing tax consultation concerning determination of the amount of privilege in connection with release of profit on the taxation

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 determination of the amount of privilege in connection with release of profit on the taxation it (is applied).

2. To provide to department of interaction with mass media and the public (Semchenko O. V.) promulgation of this order 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 GNS of Ukraine of July 6, 2012 No. 584

The generalizing tax consultation concerning determination of the amount of privilege in connection with release of profit on the taxation

According to Item 30.1 of article 30 of the Tax Code of Ukraine (further - the Code) tax benefit - the release of the taxpayer from obligation provided by the tax and customs legislation concerning charge and the tax discharge and collection, payment of taxes and fees by it in smaller size in the presence of the bases determined by Item 30.2 of this Article.

According to Item 30.5 of article 30 of the Code tax benefits, procedure and the bases of their provision are established taking into account requirements of the legislation of Ukraine about protection of the economic competition by exclusively this Code, decisions of the Verkhovna Rada of the Autonomous Republic of Crimea and local government bodies accepted according to this Code.

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