LETTER OF THE MINISTRY OF THE INCOME AND CHARGES OF UKRAINE

of September 10, 2013 No. 10803/6/99-99-19-04-02-15

About procedure for execution of the declaration on the VAT the investor within the production sharing agreement

The ministry of the income and charges of Ukraine considered the letter of Representation <...> relatively about filling of the tax declaration with the investor (operator) on the VAT within agreement performance about the Section of products <...> (further - the Agreement) also reports.

According to subitem 14.1.83 of Item 14.1 of article 14 of the Tax Code of Ukraine (further - the Code) the term "investor" for the purposes of the taxation according to the Section XVIII of this Code of "Feature of the taxation of taxpayers in the conditions of operation of the agreement on distribution of products" is used in the value given in the Law of Ukraine "About production sharing agreements".

In case of the conclusion of the multilateral agreement investors determine the operator of the agreement (further - the investor (operator)) to whom the functions provided by the Law of Ukraine "About production sharing agreements", including accounting and payments of the tax liabilities under the agreement are assigned.

Features of the taxation the value added tax of activities of taxpayers in the conditions of operation of the agreement on distribution of products it is determined by article 337 of the Code.

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