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ORDER OF THE STATE TAX SERVICE OF UKRAINE

of July 5, 2012 No. 575

About approval of the Generalizing tax consultation concerning accounting of negative value of the taxation object on the income tax

(as amended of the Order of the State Tax Administration of Ukraine of 21.12.2012 No. 1158)

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 accounting of negative value of the taxation object on the income 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.

Chairman O. V. Klimenko

Approved by the Order GNS of Ukraine of July 5, 2012 No. 575

The generalizing tax consultation concerning accounting of negative value of the taxation object on the income tax

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. 334/94;

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 Declaration form on the company income tax approved by the order GNA of Ukraine of 29.03.2003 No. 143, No. 271/7592 registered in the Ministry of Justice of Ukraine 08.04.2003 - the Declaration No. 143;

the Declaration form on the income tax of bank approved by the order GNA of Ukraine of 31.03.2003 No. 148, No. 281/7602 registered in the Ministry of Justice of Ukraine 10.04.2003 - the Declaration No. 148;

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