ORDER OF THE STATE TAX SERVICE OF UKRAINE

of July 5, 2012 No. 579

About approval of the Generalizing tax consultation concerning procedure for the taxation the income tax of transactions with securities in the secondary market

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 procedure for the taxation by the income tax of transactions with securities in the secondary market 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. 579

The generalizing tax consultation concerning procedure for the taxation the income tax of transactions with securities in the secondary market

In consultation such reducings are used:

The tax code of Ukraine of December 02, 2010 No. 2755-VI - Code;

The form of the Tax declaration on the company income tax approved by the order of the Ministry of Finance of Ukraine of 28.09.2011 No. 1213, registered in the Ministry of Justice of Ukraine 20.10.2011 for No. 1215/19953 - the Declaration No. 1213.

The taxation of transactions according to the securities trading and others, than securities, is performed by corporate laws according to regulations of Item 153.8 of article 153 of the Code.

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