ORDER OF THE STATE TAX SERVICE OF UKRAINE

of July 5, 2012 No. 578

About approval of the Generalizing tax consultation concerning application of rate zero percent income tax payers

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 application of rate zero percent (are applied) by income tax payers.

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. 578

The generalizing tax consultation concerning application of rate zero percent income tax payers

In consultation such reducings are used:

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

The law of Ukraine of May 24, 2012 No. 4834-VI "About introduction of amendments to the Tax Code of Ukraine concerning enhancement of some tax regulations" - the Law No. 4834;

The resolution of the Cabinet of Ministers of Ukraine of December 27, 2010 No. 1233 "About approval of the Accounting treatment for the amounts of the taxes and fees which are not paid with subject of managing in the budget in connection with receipt of tax benefits" - the Resolution No. 1233;

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;

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