INFORMATION LETTER OF THE SUPREME ADMINISTRATIVE COURT OF UKRAINE

of September 13, 2012 No. 2019/12/13-12

Due to the origin in court practice of the questions connected using Item 3 of subsection 4 of the Section XX "Transitional provisions" of the Tax code of Ukraine based on item 4 of part one of article 32 of the Law of Ukraine "About judicial system and the status of judges" and for the purpose of identical application by administrative courts of the specified instructions of the Tax code of Ukraine the Supreme administrative court of Ukraine pays attention to it.

The Item 3 of subsection 4 of the Section XX "Transitional provisions" of the Tax code of Ukraine determines features of application in 2011 of Item 150.1 of article 150 of this Code.

The specified legislative arrangement is applied in 2011 taking into account it:

if from among residents following the results of the first quarter 2011 negative value is result of calculation of the taxation object of the taxpayer, then the amount of such negative value is subject to inclusion in expenses of the second calendar quarter of 2011.

Calculation of the taxation object by results of the second, second and third quarters, the second - the fourth quarters 2011 is performed taking into account the negative value received by the taxpayer for the first quarter 2011 as a part of expenses of such tax periods by the accruing result before complete repayment of such negative value.

In case of resolution of disputes, connected with legitimacy of display as a part of expenses of the second calendar quarter of 2011 of the amounts of negative value of the taxation object which were formed by condition for January 1, 2010, and those which arose during 2010 and previous years, in administrative courts of Ukraine certain difficulties took place. Courts here and there unequally applied the given regulation of the Tax code of Ukraine in this connection decisions, opposite on content, - both for benefit of taxpayers, and for benefit of bodies of the State Tax Service were made.

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