of October 30, 2012 No. 4178/0/51-12/15-1416
About reference of expenses on insurance of expert opinions to tax expenses
The State Tax Service of Ukraine considered the letter concerning reference of expenses of insurance of expert opinions concerning industrial safety and labor protection in structure of expenses and reports.
The relations in the field of insurance are performed according to the Law of Ukraine "About insurance".
According to Art. 2 of the Law of Ukraine "About insurance" страхованиеэто type of the civil relations concerning protection of valuable interests of physical persons and legal entities in case of approach of certain events (insured events) defined by the insurance contract or the current legislation at the expense of cash funds which are created by payment by physical persons and legal entities of insurance payments (insurance premiums, insurance premiums) and the income from investment of funds of these funds.
Insurers financial institutions which are created in the form of joint-stock, complete, limited companies or additional liability companies according to the Law of Ukraine "About economic societies" taking into account the features provided by this Law are recognized and also obtained in accordance with the established procedure the license for implementation of insurance activity. Members of the insurer there shall be at least three.
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