DECREE OF THE CABINET OF MINISTERS OF UKRAINE

of March 17, 1993 No. 24-93

About tax on trade

Article 1. Taxpayers

Taxpayers on trade are citizens of Ukraine, foreign citizens and stateless persons (further - citizens) both having, and not having the permanent residence in Ukraine if they are not registered as subjects of entrepreneurship and perform non-systematic, no more than four times within calendar year, sale of the made, processed and purchased produktion, things, goods (further - goods).

Article 2. Taxation object

The taxation object is the total cost of goods at market prices specified by the citizen in the declaration provided to the state tax authorities on the area (city) at the place of residence, and the citizen who does not have the permanent residence in Ukraine - in the place of sales of goods.

The form of the declaration is established the Main state tax authorities of Ukraine.

Sale grown up in personal subsidiary farm, on home, country, garden and garden to sites of products of crop production, the cattle, rabbits, nutrias is not declared and is not taxed, bird (as in live type, and products of their slaughter in the raw and in the form of primary conversion), products of own beekeeping and also sale of the vehicles which are in private property of citizens if they are implemented once within year.

Article 3. Tax rate

The rate of tax on trade is established in the amount of 10 percent of the cost of the goods which are subject to sale within three calendar days specified in the declaration, but at least the size of one minimum wage. In case of increase in term of sales of goods up to seven calendar days the rate of tax is doubled.

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