LETTER OF THE STATE TAX SERVICE OF UKRAINE

of March 22, 2012 No. 5142/6/15-3415-26

GNSU considered the letter of association concerning determination of taxation basis of the VAT in case of change of customs value of goods and reports.

According to item 188.1 of Art. 188 of the Tax code of Ukraine of 02.12.2010 No. 2755-VI (further - the Code) the taxation basis of transactions is determined by delivery of goods/services proceeding from their contractual (contractual) cost, but not below the regular prices determined according to Art. 39 of the Code taking into account nation-wide taxes and fees (except the VAT and the excise tax on ethyl alcohol which is used by producers - subjects of managing for production of medicines, including components of blood and the medicines produced from them (except medicines in the form of balms and elixirs), and also collection on compulsory national pension insurance on the cost of services of cellular mobile communication).

According to item 6 of the Procedure for the filling of tax delivery note approved by the order GNAU of 01.11.2011 No. 1379, which is registered in Ministry of Justice of Ukraine in 22.11.2011 for No. 1333/20071 (further - the Procedure for No. 1379), the tax delivery note is constituted in duplicate (the original and the copy). At the same time in the upper left part of tax delivery note the corresponding marks become (necessary is allocated with mark of "X").

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