LETTER OF STATE TAX ADMINISTRATION OF UKRAINE

of June 17, 2011 No. 11301/6/15-0318

GNAU considered the letter of PRAO of rather some tax matters and reports.

1. Concerning the taxation of the income of the nonresident the income tax

Till 01.04.2011 the tax matters of the income of nonresidents were regulated by the provisions of the law of Ukraine "About the taxation of profit of the companies" (further - the Law).

According to items 13.1 and 13.2 of Art. 13 of the Law any income gained by the nonresident with source of their origin from Ukraine from carrying out economic activity (including into accounts of the nonresident which are operated in hryvnias) was assessed with tax according to the procedure, determined by this Article behind rate in the amount of 15% of their amount and at their expense if another was not provided by regulations of international agreements which became effective.

For the purposes of article 13 of the Law from carrying out economic activity it is necessary to understand as income gained by the nonresident with source of their origin from Ukraine, in particular, other income from implementation by the nonresident (permanent mission of this or other nonresident) of economic activity in the territory of Ukraine, except for the income in type of revenue or other types of compensation of cost of goods (works, services) transferred (executed, provided) to resident from such nonresident (permanent mission), including the cost of services in international telecommunication or the international information support (subitem "й" item 13.1 of Art. 13 of the Law).

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