of September 13, 2013 No. 11011/6/99-99-19-03-02-15
About the taxation of transactions on acquisition at the nonresident of services of broadcast of information
The ministry of the income and charges of Ukraine considered the letter <...> on the tax matters the income tax and the value added tax of separate economic activities and within competence reports.
According to provisions of the Law of Ukraine of December 21, 1993 No. 3759-XII "About television and broadcasting" broadcasting time - period during which according to the license for broadcasting the teleradio organization performs broadcast (relaying) of any audiovisual information.
As it is specified in <...> the letter, owner of broadcasting time on television channel which acquires society for placement of radio materials (including advertizing) is the nonresident company, broadcasts in the territory of Ukraine.
According to requirements of subitem 14.1.203 of Item 14.1 of article 14 of the Tax Code of Ukraine (further - the Code) any transactions of economic, civil nature on performance of works, provision of services, provision of the right to use or the order of goods, including intangible assets and other objects of property, are not goods, in case of compensation condition of their cost, and also transactions on non-paid provision of results of works (services) is sale of results of works (services).
Thus, the resident acquires at the nonresident company of service in broadcast of own radio products (including advertizing of the third parties).
The procedure for recognition of the income is stipulated in Clause 137 Codes according to which Item 137.1 the income from provision of services and performance of works is recognized by date of creation of the act or other document processed according to requirements of the current legislation confirming performance of works or rendering services.
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