of February 16, 2012 No. 4804/7/15-3417-10
(Endurance)
'...' According to the paragraph third subitem 139.1.6 of item 139.1 of Art. 139 of NKU '...' the taxpayer includes in the expenses which are considered in case of calculation of the taxation object by the income tax, the VAT paid as a part of expenses on purchase of goods, works, services and not included in the tax credit of the company for accomplishment of transactions on delivery of services in aeronautical servicing of aircrafts which are exempted from the taxation.
Vice-chairman A. Ignatov
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