LETTER OF THE STATE TAX SERVICE OF UKRAINE

of January 11, 2013 No. 351/6/17-1115

(Endurance)

According to subitem 164.2.17 of Art. 164 of NKU the total monthly (annual) taxable income of the taxpayer joins income gained by the taxpayer as the additional benefit, except the cases provided by Art. 165 of NKU.

According to subitem 165.1.19 of Art. 165 of NKU the total taxable income of the taxpayer does not join means or property value (services) which are provided as the help on treatment and medical attendance of the taxpayer at the expense of means of charitable organization or his employer, including regarding expenses of the employer on obligatory routine inspection of the worker according to the Law of Ukraine "About protection of the population against infectious diseases" and on the vaccination of the worker directed to prevention of diseases during threat of epidemics according to the Law of Ukraine "About ensuring sanitary and epidemic wellbeing of the population" in the presence of the relevant supporting documents, except expenses which are compensated by payments from fund of obligatory national social medical insurance.

Therefore, regulations of this subitem shall be applied by the legal entity - charitable organization or the employer of the taxpayer in the presence of the relevant supporting documents, that is upon carrying out actions concerning treatment and medical attendance of the payer.

At the same time we recommend to taxpayers to provide for confirmation of the expenses which are actually performed by them connected with treatment and medical attendance agreements which identify the seller of goods (works, services) and their buyer (receiver), payment and settlement documents and so forth.

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