LETTER OF THE STATE TAX SERVICE OF UKRAINE

of December 13, 2012 No. 11469/0/71-12/18-3117

Due to the loss of force of 31.12.2012 the national qualifier of Ukraine 009:2005 "Classification of types of economic activity" (is farther - KVED-2005) according to item 4 of the order of the State committee of Ukraine concerning technical regulation and consumer policy of 11.10.2010 than No. 457 "About approval and cancellation of national qualifiers" (with changes) reports GNSU to recreation center.

Item 1 of the specified order on replacement of KVED-2005 approves the national qualifier of Ukraine by recreation center 009:2010 "Classification of types of economic activity" which took effect 01.01.2012 (further - KVED-2010).

Procedures of registration and re-registration (replacements of the certificate) of agricultural enterprise as subject of special tax regime of the VAT are regulated by the Section VI of the Regulations on registration of taxpayers for value added approved by the order MFP of 07.11.2011 No. 1394 and registered in Ministry of Justice of Ukraine in 29.11.2011 for No. 1369/20107 (further - the Provision).

According to subitem 6.2.3 of item 6.2 of the Section VI of the Provision the Statement for registration of agricultural enterprise as subject of special regime of the taxation of the VAT in form No. 1-PC shall contain exclusive list of types of economic activity of agricultural enterprise which fall under action of special regime of the taxation of activities in the field of rural and forestry, and also fisheries and certain Art. 209 of the Section V of the Tax code of Ukraine (further - the Code).

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