DECREE OF THE CABINET OF MINISTERS OF UKRAINE

of December 26, 1992 No. 13-92

About the income tax from citizens

The simplified taxation system, accounting and the reporting of small business entities does not extend on:

subjects of business activity which conduct activities in the field of gaming (including the activities connected with the structure of casino, other gambling places (houses), gambling automatic machines with cash or property prize, carrying out lotteries (including state) and draws with issue of winnings in cash or property form) perform exchange of foreign currency;

subjects of business activity which are producers of excise goods perform the economic activity connected with export, import and wholesale of excise goods, wholesale and retail sale of excisable fuels and lubricants;

subjects of business activity which perform: extraction and production of precious metals and gemstone, gemstone of organogenic education; wholesale, retail trade by industrial products from precious metals, subject to licensing according to the Law of Ukraine "About licensing of certain types of economic activity")

Section IV of FEATURE of the TAXATION of the INCOME FROM OCCUPATION BUSINESS ACTIVITY AND OTHER INCOME

Article 13. Taxation objects

According to this Section of the Decree income of citizens gained within calendar year from implementation of business activity without creation of the legal entity and also other income of citizens which is not provided as the taxation objects in Sections II and III of this Decree is subject to the taxation.

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