ORDER OF THE STATE TAX SERVICE OF UKRAINE

of July 5, 2012 No. 574

About approval of the Generalizing tax consultation concerning determination of exchange differences from recalculation of foreign currency transactions, debt and foreign currency

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 determination of exchange differences from recalculation of foreign currency transactions, debt and foreign currency 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. 574

The generalizing tax consultation concerning determination of exchange differences from recalculation of foreign currency transactions, debt and foreign currency

In consultation such reducings are used:

Tax code of Ukraine - 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;

Provision (standard) of financial accounting 21 "Influence of changes of the currency rates" approved by the order of the Ministry of Finance of Ukraine of 10.08.2000 No. 193P(S) BO21.

The taxation of transactions with payments in foreign currency is stipulated in Article 153 Sections III "The income tax of the companies" of the Code.

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