LETTER OF THE MINISTRY OF THE INCOME AND MEETINGS OF UKRAINE

of April 26, 2013 No. 2307/5/99-99-17-02-01-16

Concerning determination of tax agents upon purchase sale of vehicles

The tax agent concerning tax on the income physical litsyuridichesky person (its branch, department, other separate division), self-employed face, representation of nerezidentayuridichesky person, the investor (operator) under the agreement on separation of products which irrespective of the organization-legal status and method of the taxation and/or charge forms (payments, provisions) the income (in cash or non-cash form) shall charge, hold and pay in other taxes the tax provided by the Section IV of this Code to the budget from name and at the expense of physical person from the income which is paid to such person, to keep tax accounting, to submit tax statements to tax authorities and to bear responsibility for violation of its regulations according to the procedure, stipulated in Article 18 and the Section IV of this Code (subitem 14.1.180 of item 14.1 of Art. 14 of the Code).

According to item 173.3 of Art. 173 if agreement party of purchase sale of object of personal estate is the legal entity or the physical person - the entrepreneur, such person is considered the tax agent of the taxpayer and shall execute everything the functions of the tax agent determined by this Section. At the same time the tax agent holds tax at the rates determined according to Items 173.1 or 173.2 of this Article taking into account information on priority of the sale of personal estate specified by the taxpayer in the agreement of purchase sale or in the separate statement.

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