ORDER OF THE STATE TAX SERVICE OF UKRAINE

of July 5, 2012 No. 576

About approval of the Generalizing tax consultation concerning procedure for write-off of accounts payable for unpaid goods

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 write-off of accounts payable for unpaid goods 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 deputy Golovy of Ignatov A. P.

Approved by the Order GNS of Ukraine of July 5, 2012 No. 576

The generalizing tax consultation concerning procedure for write-off of accounts payable for unpaid goods

In consultation such reducings are used:

Tax code of Ukraine - Code;

The law of Ukraine of December 28, 1994 No. 334/94-BP "About the taxation of profit of the companies" - the Law No. 334.

According to item 5.9 of Art. 5 of the Law No. 334, which ceased to be valid partially, the taxpayer kept tax accounting of surplus (decrease) of book value of goods (except those which depreciation is subject and securities), raw materials, materials, components, semifinished products, invaluable objects (further - inventories) in warehouses, in work in progress and remaining balance of finished goods, purchase costs and improvement (transformation, storage) of which were included gross expenses according to this Law (except for those which are received free of charge).

Inventory cost, paid, but not received (not credited) by the taxpayer - the buyer, does not join in stock gain.

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