ORDER OF THE STATE TAX SERVICE OF UKRAINE

of July 5, 2012 No. 577

About approval of the Generalizing tax consultation concerning expense determination on the activities which are not provided by the charter

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 expense determination on the activities which are not provided by the charter 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. 577

The generalizing tax consultation concerning expense determination on the activities which are not provided by the charter

In consultation such reducings are used:

Tax code of Ukraine - Code.

According to item 4 of Art. 57 of the Economic code of Ukraine the charter the regulation which determines legal status, tasks, structure, functions, the authorized capital and the name of the legal entity and his location, the name of position of the head who heads it, and also other necessary conditions of activities of the legal entity is considered.

According to item 14.1.36 of Art. 14 of the Code economic activity activities of person which are connected with production (production) and/or sales of goods, performance of works, provision of services are recognized, it is directed to income acquisition and it is conducted by such person independently and/or through the separate divisions, and also through any other person who acts for benefit of the first person, in particular under commission agreements, orders and to agency agreements.

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