of July 5, 2012 No. 582
About approval of the Generalizing tax consultation concerning the taxation of the profit got as a result of joint activities in the territory of Ukraine without creation of the legal entity
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 the taxation of the profit got as a result of joint activities in the territory of Ukraine without creation of the legal entity it (is applied).
2. To provide to department of interaction with mass media and the public (Semchenko O. V.) promulgation of the order on the GNS website of Ukraine and in mass media.
3. To chairmen of the State Tax Services in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol, the District State Tax Service - the Central office on servicing of big taxpayers of the State Tax Administration to bring the order to permission of subordinate state tax authorities.
4. The order becomes effective from the date of promulgation.
5. 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 5, 2012 No. 582
In consultation such reducings are used:
The tax code of Ukraine of December 2, 2010 No. 2755-VI - Code.
The taxation of joint activities in the territory of Ukraine without creation of the legal entity is determined by Item 153.14 of article 153 of the Code.
According to subitem 153.14.1 of Item 153.14 of article 153 of the Code joint activities without creation of the legal entity are carried out based on cooperation agreement.
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