of December 5, 2013 No. 6344/_/99-99-19-03-02-14
About consideration of request
(Extraction)
On the Ministry of the income and charges of Ukraine requested to the letter of October 14, 2013 No. 13131/6/99-99-19-03-02-15 reports the following.
Concerning reference of expenses on payment of marketing and promotion services in structure of expenses in case of determination of the taxation object on the income tax the generalizing tax consultation approved by the order GNS of Ukraine of February 15, 2012 No. 123 is provided.
Besides, it should be noted that one of methods of promotion of goods of the supplier in the market is payment of motivational payments (awards, bonuses, other encouragement) for benefit of the third parties (the organizations acquiring goods at the supplier and performing their sale (distributors)).
Such payments are achievement award of certain economic indicators the third parties (distributors) within the main activities. Achievement of such indicators reasonably promotes revival of sale of goods of the supplier, stimulates promotion of goods in distribution channels. Such motivational payments join in distribution costs.
Motivational payments can include the following: award (bonus) for early payment of receivables, for accomplishment of procurement plan of goods of the supplier, for the accuracy of purchasing forecasts, in case of observance of certain range of goods when purchasing.
In particular (further-) it is provided in item 2 of Art. 632 of the Civil code of Ukraine by GKU that the change in price after the conclusion of the agreement is allowed only in cases and on the conditions established by the agreement or the law.
The change in price in the agreement after its execution is not allowed.
Agreement performance for benefit of the third party can require as the face which signed the agreement and the third party for benefit of whom execution is provided if other is not established by the agreement or the law or does not follow from agreement essence (item 2 of Art. 636 of GKU).
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