LETTER OF THE STATE TAX SERVICE OF UKRAINE

of July 6, 2012 No. 12286/6/15-1415

About consideration of the letter

The State Tax Service of Ukraine considered the letter concerning contribution to the government budget of part of net profit and reports.

According to the item of 21 subsection 10 "Other transitional provisions" of the Tax code of Ukraine (further - the Code) the amounts which are written off according to provisions of this Item and the Law of Ukraine "About some questions of debt for the consumed natural gas and electrical energy" do not join in gross incomes and gross expenses of participants of the procedure of write-off.

According to subitem 2.3. 1, 2.3.5 Laws of Ukraine of 12.05.2011 No. 3319-VI "About some questions of debt for the consumed natural gas and electrical energy" the debt for electrical energy as a part of debt of subjects of managing which perform delivery of electrical energy on regulated rate, before GP "Power market" in amounts which do not exceed debt amounts which are written off by these subjects, on the terms of the subitem "an" of subitem 9.1.2 of item 9.1 of Art. 9 of the Law of Ukraine "About the measures aimed at providing permanent functioning of the companies of fuel and energy complex" and which includes debt (including restructured) for electrical energy and services in dispatching management of the integrated power system of Ukraine and transfer of electrical energy of the high-level power networks is subject to write-off, which arose condition for January 1, 2010 and is not paid with condition on the date of entry into force of this Law.

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