LETTER OF THE STATE TAX SERVICE OF UKRAINE

of November 21, 2012 No. 2743/0/141-12/D/17-1215

The State Tax Service of Ukraine considered your application of 22.10.2012 No. G/1304/0/14-12 concerning the taxation of the income of physical persons which carry out independent professional activity, and reports.

According to subitem 14.1.226 of Item 14.1 of article 14 NKU self-employed person - the taxpayer who is physical litsompredprinimatel or carries out independent professional activity provided that such person is not worker within such business or independent professional activity.

Independent professional activity is participation of physical person in scientific, literary, artistic, art, educational or teaching activities, activities of doctors, private notaries, lawyers, auditors, accountants, appraisers, engineers or architects, person occupied with religious (missionary) activities, other similar activities provided that such person is not the worker or the physical person - the entrepreneur and uses wage labor no more than four physical persons.

The taxation of the income of physical persons which carry out independent professional activity is performed according to provisions of Article 178 of the Section IV "Income tax" NKU.

In Item 178.1 of article 178 NKU it is noted that persons who intend to perform independent professional activity shall get registered in bodies of the State Tax Service for the place of the permanent residence as self-employed persons and to receive the certificate on such registration according to article 65 of this Code.

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