LETTER OF THE STATE TAX SERVICE OF UKRAINE

of January 29, 2013 No. 1387/6/15-3115

Concerning forming of the tax credit based on temporary customs declarations

According to Item 198.1 of article 198 of the Tax Code of Ukraine (further - NKU) the right to reference of tax amounts to the tax credit arises in case of implementation of transactions on:

- to acquisition or production of goods (including in case of their import to customs area of Ukraine) and services;

- to acquisition (construction, construction, creation) of non-current assets, including in case of their import to customs area of Ukraine.

In case of commodity importation on customs area of Ukraine date of emergence of the tax liabilities is date of submission of the customs declaration for customs clearance (Item 187.8 of article 187 NKU).

For transactions on import to customs area of Ukraine of goods date of emergence of the right to reference of tax amounts to the tax credit is the tax payment date on the tax liabilities according to Item 187.8 of article 187 NKU.

According to Item 1 of Article 248 of Chapter 39 of the Customs code of Ukraine (further - I WEAVE) the customs clearance begins with the moment of representation to customs authority by the customs applicant or person of the customs declaration or document authorized by it which according to the legislation replaces it, and the documents necessary for customs clearance, and in case of electronic declaring - from the moment of obtaining by customs authority from the customs applicant or person of the electronic customs declaration or the electronic document authorized by it which according to the legislation replaces the customs declaration.

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