of August 9, 2012 No. 320/0/71-12/15-1217
To the State Tax Services in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol,
To the district State Tax Service
To the central office on servicing of large taxpayers DOS,
To specialized state tax authorities on work with large taxpayers
About reflection of negative financial result of transactions with securities and derivatives in 2012 - 2015
The State Tax Service of Ukraine for the purpose of the proper organization of administration of the income tax reports about taking into account of negative financial result with securities and derivatives in determination of the taxation object of taxpayers in 2012 - 2015.
By the tax code of Ukraine it is determined that the taxation of transactions according to the securities trading, derivatives and others, than securities, corporate laws, belong to the taxation of transactions of special type.
So, Item 153.8 of article 153 of the Tax Code of Ukraine establishes separate tax accounting of financial results of transactions with securities and derivatives.
At the same time it is provided that if during the accounting period purchase costs of each of separate types of securities, and others, than the securities, corporate laws suffered (added) by the taxpayer exceed income gained (added) from sale (alienation) of securities or others, than securities, corporate laws of the same type during such accounting period, the negative financial result is transferred to reduction of financial results from transactions with securities or others, than securities, corporate laws of the same type of the next accounting periods according to the procedure, determined by Article 150 of this Section.
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