ORDER OF THE STATE TAX SERVICE OF UKRAINE

of July 5, 2012 No. 580

About approval of the Generalizing tax consultation concerning forming of the expenses incurred till 01.01.2012 on transactions with entrepreneurs - payers of the single tax

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 forming of the expenses incurred till 01.01.2012 on transactions with entrepreneurs - payers of the single tax 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 impose control over the implementation of the order on the vice-chairman Ignatov A. P.

Approved by the Order GNS of Ukraine of July 5, 2012 No. 580

The generalizing tax consultation concerning forming of the expenses incurred till 01.01.2012 on transactions with entrepreneurs - payers of the single tax

According to item 5 of the Art. of 1 section I of the Law of Ukraine of November 4, 2011 No. 4014-VI "About introduction of amendments to the Tax Code of Ukraine and some other legal acts of Ukraine concerning simplified taxation system, accounting and the reporting" since January 1, 2012 (further - the Code) are excluded from the Tax code of Ukraine by subitem 139.1.12 of item 139.1 of the Art. 139, according to which in structure of expenses the expenses incurred in connection with purchase of goods (works, services) and other tangible and intangible assets at the physical person - the entrepreneur who pays the single tax (except the expenses incurred in connection with acquisition of works, services at the physical person - the payer of the single tax performing activities in the field of informatization) did not belong.

That is, since 01:01. 2012, income tax payers in accordance with general practice can create expenses on transactions with entrepreneurs - payers of the single tax.

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