LETTER OF THE MINISTRY OF THE INCOME AND CHARGES OF UKRAINE

of June 14, 2013 No. 4925/6/99-99-19-04-03-15

The ministry of the income and charges of Ukraine considered the letter concerning use of responsibility for not submission of the reporting under the extraordinary tax on transaction on alienation of securities and transaction with derivatives and reports.

According to Art. 46 of the Tax code of Ukraine application of new form of the declaration (calculations) perhaps after the introduction it in action, its promulgation and only from tax period which comes behind tax period in which its promulgation took place.

For the period of submission of the tax declaration on the extraordinary tax on transaction on alienation of securities and transaction with derivatives for the I quarter 2013 the form of such declaration was not approved and promulgated.

Thus, the bases for use of responsibility for not submission of the tax declaration on the extraordinary tax on transaction on alienation of securities and transactions with derivatives for the I quarter 2013 are not seen.

At the same time we report that the Ministry of the income and charges of Ukraine will provide the generalizing tax consultation concerning application of regulations of the Tax code of Ukraine regarding the extraordinary tax on transaction on alienation of securities and transaction with derivatives entered by the Law of Ukraine of December 6, 2012 No. 551-9VI "About introduction of amendments to the Tax Code of Ukraine of rather further enhancement of administration of taxes and fees" in the nearest future.

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