LETTER OF THE STATE TAX SERVICE OF UKRAINE

of February 21, 2012 No. 2997/6/15-1415

About consideration of the letter

The State Tax Service of Ukraine considered the letter of rather some tax matters and reports the following.

According to Art. 1 of the Law of Ukraine of 29.11.2001 No. 2866 "About associations of co-owners of apartment houses" the non-residential pomeshcheniyepomeshcheniye which belongs to housing complex, but does not belong to housing stock and is independent object of the civil relations.

Ukrainian the USSR of 30.06.83 No. 5464 (further - ZhK) is determined by article 4 of the Housing code that the housing stock does not include the non-residential premises in apartment houses intended for trade, household and other requirements of nonindustrial nature.

Purpose of apartment houses and premises is determined by article 6 ZhK according to which apartment houses and premises intend for permanent residence of citizens, and also for use in accordance with the established procedure as office premises and hostels. Provision of rooms in apartment houses for requirements of industrial nature is forbidden.

Besides, according to Item 2 of Article 813 of the Civil code of Ukraine of 16.01.2003 No. 435-IV if employer is the legal entity, it can use housing only for accommodation in it physical persons.

According to subitem 14.1.36 of Item 14.1 of article 14 of the Tax Code of Ukraine of 02.12.2010 No. 2755 economic activity - activities of person which are connected with production (production) and/or sales of goods, performance of works, provision of services directed to income acquisition and are conducted by such person independently and/or through the separate divisions, and also through any other person who acts for benefit of the first person, in particular under commission agreements, orders and to agency agreements.

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