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On The Taxation Of Enterprises

Original Language Title: Про оподаткування прибутку підприємств

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{The law has lost validity on the basis of the Code
N 2755-VI ( 2755-17 ) 02.12.2010, VR, 2011, N 13-14,
N 15 -16, N 17, pp. 112}

About taxation of business profits
(Information of the Verkhovna Rada of Ukraine (VR), 1995, N 4, st. (28)
{Be in Action by VR N 335 /94-VR 28.12.94,
ASB 1995, N 4, pp. 29}
{With changes under the Laws
N 397 /95-VR from 20.10.95, VR, 1995, N 38, pp. 286
N 143 /96-PL of 24.04.96, VR, 1996, N 25, pp. 101
N 303 /96-PL 10.07.96, IWR, 1996, N 41, pp. 192
N 483 /96-PL 12.11.96, BBB, 1996, N 52, pp. 302}
{In the edition of the Law N 283 /97-VR From 22.05.97,
AVR, 1997, N 27, pp. 181}
{With changes under the Laws
N 535 /97-PL from 19.09.97, VR, 1997, N 47, pp. 294
N 607 /97-VR from 04.11.97, VR, 1998, N 2, st. 7
N 639 /97-VR from 18.11.97, VR, 1998, N 10, st. 35
N 793 /97-VR from 30.12.97, VR, 1998, N 18, st. 94
N 25 /98-VR from 15.01.98, WAD, 1998, N 25, pp. 147
N 98 /98-VR 10.02.98, IWB, 1998, N 26, pp. 151
N 269-XIV ( 269-14 ) from 20.11.98, VCE, 1999, N 1, pp. 1
N 285-XIV ( 285-14 ) from 01.12.98, VR, 1999, N 2-3, pp. 21
N 309-XIV ( 309-14 ) 11.12.98, BBB, 1999, N 4, pp. 33
N 312-XIV ( 312-14 ) 11.12.98, BBB, 1999, N 4, pp. 35
N 317-XIV ( 317-14 ) 16.12.98, VR, 1999, N 2-3, pp. 22
N 320-XIV ( 320-14 ) 17.12.98, BBB, 1999, N 5-6, pp. 39
N 371-XIV ( 371-14 ) 29.12.98, BBB, 1999, N 8, pp. 55
N 393-XIV ( 393-14 ) from 14.01.99, VR, 1999, N 9-10, pp. 66
N 403-XIV ( 403-14 ) from 15.01.99, VR, 1999, N 15, pp. 83
N 484-XIV ( 484-14 ) from 16.03.99, VR, 1999, N 17, pp. 114
N 515-XIV ( 515-14 ) from 18.03.99, WAD, 1999, N 18, pp. 140
N 568-XIV ( 568-14 ) from 06.04.99, VR, 1999, N 28, pp. 229
N 722-XIV ( 722-14 ) from 03.06.99, VR, 1999, N 32, pp. 264
N 934-XIV ( 934-14 ) from 14.07.99, VB, 1999, N 38, pp. 338-
The law acts until 01.01.2002
N 971-XIV ( 971-14 ) of 15.07.99, VB, 1999, N 38, pp. 352
N 973-XIV ( 973-14 ) of 15.07.99, VB, 1999, N 39, pp. 356
N 977-XIV ( 977-14 ) of 15.07.99, VB, 1999, N 39, pp. 357
N 1133-XIV ( 1133-14 ) from 07.10.99, VR, 1999, N 48, pp. 418
N 1157-XIV ( 1157-14 ) from 19.10.99, VR, 1999, N 50, pp. 435
N 1160-XIV ( 1160-14 ) from 19.10.99, VR, 1999, N 50, pp. 437
N 1278-XIV ( 1278-14 ) from 03.12.99, VR, 2000, N 2, st. 16
N 1288-XIV ( 1288-14 ) from 14.12.99, VR, 2000, N 5, pp. 34
N 1375-XIV ( 1375-14 ) from 13.01.2000, VR, 2000, N 10, pp. 78
N 1458-III 1458-14 ) From 17.02.2000,
ISB 2000, N 14-15 -16, pp. 121
N 1523-III 1523-14 ) 02.03.2000, IWR, 2000, N 20, pp. 149
N 1559-III 1559-14 ) From 16.03.2000, BBR, 2000, N 22, pp. 172
N 1606-III 1606-14 ) 23.03.2000, AVR, 2000, N 25, pp. 197
N 1608-III 1608-14 ) from 23.03.2000, VR, 2000, N 26, pp. 209
N 1694-III 1694-14 ) from 20.04.2000, VR, 2000, N 32, pp. 254
N 1715-III 1715-14 ) 11.05.2000, IWR, 2000, N 32, pp. 260
N 1749-III 1749-14 ) of 01.06.2000, VR, 2000, N 35, pp. 283
N 1805-III ( 1805-14 ) from 08.06.2000, VR, 2000, N 39, pp. 333
N 1807-III 1807-14 ) from 08.06.2000, VR, 2000, N 38, pp. 318
N 1812-III 1812-14 ) from 08.06.2000, VR, 2000, N 38, pp. 319
N 1841-III ( 1841-14 ) from 22.06.2000, VR, 2000, N 46, pp. 393
N 1926-III 1926-14 ) from 13.07.2000, VCE, 2000, N 43, pp. 363
N 1953-III 1953-14 ) 14.09.2000, VR, 2000, N 45, pp. 375
N 1954-III 1954-14 ) from 14.09.2000, VR, 2000, N 43, pp. 370
N 1969-III 1969-14 ) of 21.09.2000, VR, 2000, N 45, pp. 377
N 1991-III ( 1991-14 ) 21.09.2000-takes effect from
01.01.2001, VR, 2000, N 48, pp. 406
N 2120-III ( 2120-14 ) 07.12.2000, VR, 2001, N 2-3, pp. 10
N 2136-III ( 2136-14 ) 07.12.2000, VR, 2001, N 4, pp. 17
N 2181-III ( 2181-14 ) 21.12.2000-takes effect from
1 April 2001, VR, 2001, N 10, pp. 44
N 2199-III ( 2199-14 ) 21.12.2000, VCE, 2001, N 7, pp. 36
N 2211-III ( 2211-14 ) from 11.01.2001, VR, 2001, N 11, pp. 46
N 2323-III 2323-14 ) from 22.03.2001, VR, 2001, N 20, pp. 96
N 2355-III 2355-14 ) of 05.04.2001, BBR, 2001, N 23, pp. 114
N 2406-III ( 2406-14 ) from 17.05.2001, VR, 2001, N 32, pp. 169
N 2410-III ( 2410-14 ) from 17.05.2001, VR, 2001, N 30, pp. 143
N 2711-III ( 2711-14 ) from 20.09.2001, VR, 2002, N 2, pp. 11
N 2712-III ( 2712-14 ) from 20.09.2001, VR, 2002, N 2, pp. 12
-came into effect from 01.01.2002
N 2744-III ( 2744-14 ) From 04.10.2001, BBR, 2002, N 5, st. 31
N 2779-III ( 2779-14 ) 15.11.2001, BBR, 2002, N 9, st. 68
N 2831-III 2831-14 ) 29.11.2001, BBB, 2002, N 8, st. 63
N 2866-III 2866-14 ) 29.11.2001, OVR, 2002, N 10, pp. 78
-came into effect from 01.01.2002
N 2905-III ( 2905-14 ) 20.12.2001, VB, 2002, N 12-13, pp. 92
N 2921-III ( 2921-14 ) from 10.01.2002, VB, 2002, N 16, pp. 114
N 2975-III ( 2975-14 ) from 17.01.2002, VR, 2002, N 17, pp. 122
N 3045-III ( 3045-14 ) 07.02.2002, IWR, 2002, N 29, pp. 192
N 3073-III ( 3073-14 ) 07.03.2002, VCE 2002, N 31, pp. 214
N 3118-III ( 3118-14 ) 07.03.2002, IWR, 2002, N 33, pp. 238}
{Official interpretation of the Act. in the solution
Constitutional Court
N 11-p/ 2002 ( v011p710-02 ) From 13.06.2002}
{With changes under the Laws
N 40 (IV) 40-15 ) from 04.07.2002, IWR, 2002, N 36, pp. 266
N 43-IV 43-15 ) from 04.07.2002, VR, 2002, N 35, pp. 259
N 349-IV ( 349-15 ) from 24.12.2002, VR, 2003, N 12, pp. 88-
Additionally, see Law N 1344-IV 1344-15 ) From 27.11.2003
N 380-IV ( 380-15 ) 26.12.2002, VCE, 2003, N 10-11, pp. 86
N 429-IV ( 429-15 ) from 16.01.2003, VR, 2003, N 10-11, pp. 87
N 470-IV ( 440-15 ) from 16.01.2003, VR, 2003, N 14, pp. 99
N 601-IV ( 601-15 ) from 06.03.2003, VCE, 2003, N 24, pp. 162
N 762-IV 762-15 ) of 15.05.2003, VR, 2003, N 30, pp. 247
N 777-IV 777-15 ) of 15.05.2003, VR, 2003, N 30, pp. 249
N 849-IV 849-15 ) from 22.05.2003, VR, 2003, N 33-34, pp. 267
N 856-IV ( 856-15 ) from 22.05.2003, VR, 2003, N 36, pp. 280
N 889-IV ( 889-15 ) from 22.05.2003, VR, 2003, N 37, pp. 308
N 911-IV ( 911-15 ) from 05.06.2003, VR, 2003, N 39, pp. 334
N 973-IV ( 973-15 ) from 19.06.2003, OCE, 2003, N 45, pp. 363
N 1096-IV 1096-15 ) from 10.07.2003, IWR, 2004, N 6, pp. 38
N 1158-IV ( 1158-15 ) 15.10.2003, VCE, 2004, N 8, pp. 67
N 1300-IV 1300-15 ) from 20.11.2003, VCE, 2004, N 14, pp. 195
N 1344-IV ( 1344-15 ) from 27.11.2003, BBB, 2004, N 17-18, pp. 250
N 1624-IV ( 1624-15 ) 18.03.2004, IWR, 2004, N 26, pp. 360
N 1701-IV 1701-15 ) from 11.05.2004, VCE, 2004, N 35, pp. 412
N 1702-IV ( 1702-15 ) from 11.05.2004, VCE, 2004, N 32, pp. 393
N 1801-IV 1801-15 ) from 17.06.2004, BBR, 2004, N 43-44, pp. 493
N 1868-IV ( 1868-15 ) from 24.06.2004, VR, 2004, N 46, pp. 511
N 1957-IV 1957-15 ) from 01.07.2004, BBR, 2004, N 52, pp. 563
N 2229-IV ( 2229-15 ) from 14.12.2004, VCE, 2005, N 4, pp. 103
N 2245-IV ( 2245-15 ) 16.12.2004, VCE 2005, N 5, pp. 114
N 2285-IV ( 2285-15 ) 23.12.2004, BBR, 2005, N 7-8, pp. 162
N 2377-IV 2377-15 ) from 20.01.2005, VR, 2005, N 11, pp. 198
N 2505-IV ( 2505-15 ) from 25.03.2005, VVC, 2005, N 17, N 18-19,
N 2642-IV ( 2642-15 ) from 03.06.2005, VR, 2005, N 27, pp. 363
N 2705-IV 2705-15 ) from 23.06.2005, VR, 2005, N 33, pp. 427
N 2711-IV ( 2711-15 ) from 23.06.2005, VR, 2005, N 33, pp. 430
N 2771-IV ( 2771-15 ) from 07.07.2005, VR, 2005, N 34, pp. 441
N 2772-IV ( 2772-15 ) from 07.07.2005, VR, 2005, N 34, pp. 442
N 2960-IV 2960-15 ) from 06.10.2005, VCE, 2006, N 2-3, pp. 35
N 3235-IV ( 3235-15 ) from 20.12.2005, VR, 2006, N 9, N 10-11,
Page 96
N 3317-IV ( 3317-15 ) from 12.01.2006, VR, 2006, N 18, pp. 155
N 3333-IV ( 3333-15 ) from 12.01.2006, VR, 2006, N 22, pp. 182
N 398-V ( 398-16 ) from 30.11.2006, VR, 2007, N 3, pp. 31
N 489-V ( 489-16 ) from 19.12.2006, BBB, 2007, N 7-8, pp. 66
N 770-V 760-16 ) of 16.03.2007, BBR, 2007, N 23, pp. 301
N 997-V 997-16 ) from 27.04.2007, VR, 2007, N 33, pp. 440
N 107-VI ( 107-17 ) From 28.12.2007, VR, 2008, N 5-6, N 7-8, pp. 78
-changes valid on 31 December 2008}
{Further see. Decision Of The Constitutional Court
N 10-rp/ 2008 ( v010p710-08 ) From 22.05.2008}
{With changes under the Laws
N 309-VI ( 309-17 ) from 03.06.2008, VR, 2008, N 27-28, pp. 253
N 521-VI ( 521-17 ) from 18.09.2008, VR, 2009, N 6, pp. 20
N 639-VI ( 639-17 ) from 31.10.2008, VR, 2009, N 14, pp. 181-
change to 1 April 2011 under the Law
N 2856-VI ( 2856-17 ) 23.12.2010
N 694-VI ( 694-17 ) from 18.12.2008, VR, 2009, N 16, pp. 219-
The law is deemed unconstitutional.
Constitutional Court
N 18-p/ 2009 ( v018p710-09 ) 14.07.2009
N 882-VI ( 882-17 ) of 15.01.2009, VR, 2009, N 24, pp. 297
N 906-VI ( 906-17 ) 03.02.2009, OVR, 2009, N 26, pp. 319
N 922-VI ( 922-17 ) from 04.02.2009, VR, 2009, N 26, pp. 323-
The law is deemed unconstitutional.
Constitutional Court
N 29-p/ 2009 ( v029p710-09 ) From 24.11.2009
N 1254-VI ( 1254-17 ) from 14.04.2009, VR, 2009, N 36-37, pp. 511
N 1275-VI ( 1275-17 ) from 16.04.2009, VB, 2009, N 38, pp. 534
N 1342-VI ( 1342-17 ) 19.05.2009, OVR, 2009, N 38, pp. 537
N 1391-VI ( 1391-17 ) of 21.05.2009, VCE, 2009, N 40, pp. 577
N 1392-VI ( 1392-17 ) of 21.05.2009, VCE, 2009, N 40, pp. 578
N 1474-VI ( 1474-17 ) from 05.06.2009, VR, 2009, N 44, pp. 656-
changes act until September 1, 2012
N 1533-VI ( 1533-17 ) from 23.06.2009, VR, 2009, N 52, pp. 763
N 1617-VI ( 1617-17 ) of 24.07.2009, VR, 2010, N 2-3, pp. 11
N 1608-VI ( 1608-17 ) of 21.08.2009, VCE., 2010, N 4, pp. 15
N 1724-VI ( 1724-17 ) 17.11.2009, OVR, 2010, N 7, pp. 50
N 1814-VI ( 1814-17 ) from 20.01.2010, VR, 2010, N 10, pp. 101}
{Official interpretation of the Act. in the solution
Constitutional Court
N 5-p/ 2010 ( v005p710-10 ) 16.02.2010}
{With changes under the Laws
N 1909-VI ( 1909-17 ) 18.02.2010, BBR, 2010, N 20, pp. 199
N 2156-VI 2156-17 ) from 27.04.2010, VR, 2010, N 26, pp. 271
N 2275-VI ( 2275-17 ) from 20.05.2010, VR, 2010, N 30, pp. 398
N 2464-VI ( 2464-17 ) from 08.07.2010, VR, 2011, N 2-3, pp. 11
N 2468-VI ( 2468-17 ) from 08.07.2010, VR, 2010, N 49, pp. 567
N 2518-VI ( 2518-17 ) from 09.09.2010, VR, 2011, N 4, pp. 22
N 2850-VI ( 2850-17 ) from 22.12.2010, VR, 2011, N 28, pp. 252}

{In the text of the Law of the Word "Entrepreneurial Activity",
"production activity", "main activity" (except
in sub-paragraphs 5.2.5., 5.3.1., 5.3.1.
5.4.10, 12.2.3, in paragraphs 5.4, 7.11 and article 14)
all the differences are replaced with the words "host"
activities " in relevant differences according to
Law N 639 /97-VR from 18.11.97}
{In the text of the Law of the Word "statutory fund" in all differences
and the numbers are replaced with the words "statutory capital" in
associated with N 2850-VI ( 2850-17 ) From

{The law is stopped for agricultural purposes]
Commodity manufacturers-participants in the experiment
Introduction of a single tax on the territory
Globin district of Poltava Oblast,
Old-Beachevsky District, Donetsk Oblast and
Urban District of Zakarpattia Oblast
in terms of taxation under the N 25 /98-VR
From 15.01.98}
{The law is stopped for agricultural purposes]
Commodity manufacturers of fixed
Agricultural Tax Office
Taxation, excluding items 7.7, 7.8 and 13.1,
13.2, 13.6, 13.7 and 13.8 under the Law
N 320-XIV ( 320-14 ) 17.12.98}
{Stopped in 2004 the action of increased depreciation rules,
established by Act N 349-IV ( 349-15 ) From
24.12.2002 for the main foundations of the group 1, 2, 3, in addition to the actions of these norms to the amortization of costs committed by the taxpayer tax after January 1, 2004 in connection with the acquisition (making) new main groups of group 1, 2, 3, which are used in the production activity of the tax payer and which were previously not in operation, as well as costs for the improvement of the marked newly acquired (manufactured) major Funds issued by the tax payer after 1 January 2004 under the Law N 1344-IV ( 1344-15 ) From 27.11.2003}

Article 1. Term Definition
In this Act, the terms are used in this way: 1.1. Material Asset-Core Funds and Working Assets in
any statement that is different from the funds, securities,
The assets and intangible assets.
1.2. Intangible Asset-Intellectual, in volume
including industrial ownership, as well as other similar rights,
are recognized in the order established by the relevant legislation,
the object of ownership of the tax payer.
1.3. The money is the hryvnia or foreign currency.
1.4. Securities-a document that ascertify the right of possession
or loan relationship and meets the requirements set up
-The law on securities.
1.5. Deresealing is a standard document of the right to sleep
ta/or obligation to acquire or sell securities, material or
or intangible assets, as well as funds on the specified conditions in
Future. Standard (default) shape of the derivatives and the order of their
Issue and circulation are established by the law. The following are the following: 1.5.1. Forward contract-standard document, which
It is an obligation to acquire (sell) securities,
goods or funds at the determined time and on defined conditions in
the future, with the fixing of the price of such sale during the making
such a forward contract. With this, any side of the forward contract is eligible
Abandon its execution solely because of the presence of another
the parties to the contract or in cases defined by the civilian
Legislation. Claims for non-execution or inappropriate execution
The forward contract may be presented exclusively to the emitten
such a forward contract. A forward contract cannot be sold.
a commitment to this contract to other individuals without the consent of the buyer
a forward contract. The buyer of the forward contract is eligible without the consent of the
the other side of the contract at any time before the end of the line
the action (liquidation) of the forward contract to sell such a contract
any other person, including a seller of such a forward
1.5.2. FIT contract-standard document, which
An obligation to acquire (sell) securities, goods or goods
funds in the determined time and on defined conditions in the future, with
the fixing price at the time of the commitment of the parties to the contract. With this, any side of a futures contract is right
Abandon its execution solely because of the presence of another
the parties to the contract or in cases defined by the civilian
Legislation. The buyer of a futures contract has the right to sell such
contract during the line of his actions to other persons without the consent of the
such sales with the seller ' s seller.
1.5.3. Opzion is a standard document that certify the right
purchase (sell) securities (goods, funds) on outstanding
conditions in the future, with the fixation of the price of such a
to the option or at the time of such acquisition by decision of the parties to the contract. The first seller of the option (emitent) is insane.
The unwithdrawn commitment to the sale of securities (goods,
(b) On the terms of an option contract. Any buyer of the option has the right to refuse any
the moment from the purchase of such securities (goods, funds). Invalidate or non-execution claims
A commitment to an option contract may be taken solely by
It's an option. The option can be sold without restrictions to other persons during
the line of his action.
1.5.4. According to the values of the derivatives, the derivatives are distributed
(a) The stock derby-a standard document that ascertify
right to sell and/or buy valuable paper on conditioned conditions in
Future. The rules of issue and circulation of stock derivatives
are set by the state body on which to rely on
Regulation of securities market; (b) A currency derik-a standard document that will be untrue
right to sell and/or buy currency value on conditioned conditions
in the future. Rules of issue and exchange of currency derivatives
are established by the National Bank of Ukraine; (c) A trademark-a standard document that asseits
right to sell and/or buy a stock exchange (other than securities)
based on standard conditions in the future. Release Rules
and the circulation of commodity derivatives is established by the body on which
rely on the regulation of the commodity exchange market.
1.6. Goods-material and intangible assets, as well as
the securities and derivatives used in any of the
operations, except for operations on their release (emission) and repayment.
1.7. Goodwin is an intangible asset, the cost of which
defined as the difference between the balance of assets
enterprises and its usual cost as a holistic property
complex arising from the use of better management systems
the dominant position in the market of goods (works, services),
New technologies, etc. The cost of the Goodwin is not subject to depreciation and
is not taken into account in determining the gross costs of the tax payer.
1.8. Corporate rights-ownership of the statutory property
capital of a legal person or his share (pai), including rights to
management, obtaining the appropriate fraction of the profit of such a legal
persons, as well as assets in case of its liquidation, according to the
legislation, regardless of whether such a legal entity is established
in the form of a host society, an enterprise based on
property of one legal or physical person, or in others
Organizational and legal forms. {Paragraph 1.8 Article 1 in the edition of Act N 1523-III 1523-14 ) From
02.03.2000; and amended by Act N 2850-VI
( 2850-17 ) From 22.12.2010}
1.9. Dividend payment, which is carried out by the legal entity-
Issuance of corporate rights or investment certificates on the
behalf of the owner of such corporate rights (investment)
certificates) in relation to the distribution of part of the profits of such a
An emitant calculated by accounting rules. The dividend is also compared to the payment that is carried out
by a state non-corporatized, executed or communal
enterprise in favor of the state or body of the local
self-government in relation to the distribution of part of the profits of such a
enterprises, payment to be paid to the fund ' s owner
fixed-income operations as a result of the fund income distribution
Real estate operations. If there is no availability
profit calculated according to tax rate rules, is not
can influence whether or not to make a decision on an account
Dividends. {Paragraph 2, paragraph 2, of article 1, with changes,
In accordance with the Act N 1957-IV ( 1957-15 ) of 01.07.2004}
{Paragraph 1.9. Article 1, as amended by the Act,
N 2831-III 2831-14 ) From 29.11.2001, in the wording of Act N 349-IV
( 349-15 ) 24.12.2002}
1.10. Interest-income per paid (numbered)
the plaintiff in favor of a creditor in the form of a fee for
Use of funds or property involved. To
percent are included: {Abzac first paragraph 1.10. article 1 of
changes under the Act N 639 /97-VR from 18.11.97} payment for the use of funds or goods (works, services),
received on loan; Payment for the use of funds involved in the deposit; of the payment for the purchase of goods.
{Paragraph 5 of Article 1, paragraph 1.10, is excluded
Law N 977-XIV ( 977-14 ) from 15.07.99}
Interest is calculated as a percentage of the main amount
Debt or fixed sums. In case of raising funds
is carried out by selling bonds, treasury commitments.
or savings (deposit) certificates emated by the plaintiff,
The sum of the percentages is determined by counting the interest in
the denomination of such securities, payment of a fixed award or
wins or by determining the difference between the price of the placement and the
The price of payment of such securities (the sum of the discount). Payments by other civil law treaties, independently
from whether they are installed in absolute (fixed) prices or
as a percentage of the contract amount or to another value, is not
1.11. Credit-funds and material values provided by
resident or non-residents in use of legal or
Physical persons on the defined line and percentage. Credit
is distributed on a financial credit, a commodity loan,
investment tax credit and loan under securities, which
Loan relationships: {Paragraph 1.11 of Article 1, as amended by the Laws
N 285-XIV ( 285-14 ) 01.12.98}
1.11.1. Financial credit-funds provided by the
by a resident bank or non-resident, qualified as
The banking institution according to the state of the country
non-residents, or residents and non-residents who have status
non-banking financial institutions, according to the relevant
legislation as well as foreign governments or its official
agencies or international financial organizations and other
Non-resident creditors in a position of legal or physical person
string assignments, for target use and percentage.
The rules of granting financial loans are set by the National
Bank of Ukraine (on bank loans), as well as the Cabinet
Ministers of Ukraine (regarding non-bank financial organizations)
Under the law. {Sub-paragraph 1.11.1., paragraph 1.11., article 1, with changes made
under the Law N 349-IV ( 349-15 ) 24.12.2002}
1.11.2. Commodity credit-goods transmitted by the resident
or non-resident of the property of legal or physical persons on
the terms of the agreement, which involves the reformation of the final calculation on
The defined string and percentage. Commodity credit provides for rerepresentation of property rights.
products (results of works, services) purchase (customer) at the time of
signing of the treaty or at the time of the physical retrieval
(works, services) such a buyer (customer), regardless of time
1.11.3. Credit under securities that will make the relationship
Positions: Funds involved in the legal debtor (debtor)
from other legal or physical persons as compensation of value
issued (emitated) such debilitator of bonds or deposits
certificates. Emission Regulations (Issue), Sales and Repayment
(buyout) securities, as well as requirements for their emitents
are established by the relevant legislation.
1.11.4. The investment tax credit is a pay cut.
the income tax provided to the subject of the enterprise
on the defined lines with the goal of increasing its financial
resources to implement innovative programs, with the following
compensation for expired sums in the form of additional receipts
tax due to the total profit growth that will be received
through the implementation of innovative programs. {Paragraph 1.11 of Article 1 was supplemented by 1.11.4 according to
Law N 285-XIV ( 285-14 ) 01.12.98}
1.12. Trade in the open-house operation, which
anticipate the sale of a resident or non-resident of goods to physical or
Legal entities on the conditions for the calculation of the final calculation, on
The defined string and percentage. Trade in the discharge involves the transfer of goods in
Purchase of the buyer at the time of making the first contribution
(a task) with the transfer of ownership of such goods after
Final calculation. Trade rules for the discharge of physical persons who are not
The taxpayers of this tax are set up by the Cabinet of Ministers
Ukraine. {Paragraph 3 of the third paragraph 1.12, paragraph 1.12,
In accordance with the N 639 /97-VR from 18.11.97}
1.13. Deposit (contribution)-funds provided by physical or
legal entities in the management of the resident determined by the financial
the organization according to the legislation of Ukraine, or non-resident on
rows and a percentage. The involvement of deposits can be carried out in
form of issuance of certificates (s) of the issuance of certificates of certificates. Rules
The use of deposit operations is set out: for bank accounts
deposits-National Bank of Ukraine, according to
legislation; for deposits (contributions) to other financial institutions
-The State body, defined by the law. Deposits do not belong to the amount of the task made as
providing contractual obligations to one side of the treaty before the
Different. {Paragraph 1.13. of Article 1, as amended by the Act,
N 639 /97-VR from 18.11.97}
1.14. A pawn operation-operation physical or legal
persons receiving funds from a legal entity qualified as
financial institution according to the legislation of Ukraine, under bail
goods or currency values. Pawn operations are different.
The loan is under bail.
1.15. Residents-legal persons and master ' s subjects
activities of Ukraine that do not have a status of a legal entity (branch,
(a) which are created and implemented
In accordance with the legislation of Ukraine with the location on its
Territory. Diplomatic missions, consular offices and other
Official representatives of Ukraine abroad who have
Diplomatic privileges and immunity, as well as branches and branches
enterprises and organizations of Ukraine abroad not exercised
Economic activity.
1.16. Non-residents-legal entities and entities
Non-legal activities
(branches, representation, etc.) with a locality outside
Ukraine, which is created and carried out in accordance with
legislation of another state. Diplomatic missions located in Ukraine,
Consular agencies and other official representatives of foreign countries
states, international organizations and their representation
diplomatic privileges and immunity, as well as representation of others
foreign organizations and firms that do not carry out a master
In accordance with the legislation of Ukraine.
1.17. Permanent residence of non-resident in Ukraine
(dali-permanent representation)-permanent activity, through
Economic activity is entirely or partly implemented.
Non-resident in the territory of Ukraine. To permanent missions,
including: location of management, branch office, office, plant,
fabrication, workshop, mine, oil or gas wells, careers
Or another place of reconnaissance or mining. For purpose
Taxation for permanent missions is equated to residents,
which have the power to act on behalf of non-resident burden on
Participation in non-resident civil rights and obligations
(teach contracts (contracts) on behalf of non-resident; keep
(retain) stockpile of non-resident goods
the delivery of a commodity on behalf of non-resident other than
the resident residents ' status). Residents of the Resident
Taxation is equated to permanent missions, not
are subject to additional registration in tax authorities as payers
-Tax. {Paragraph 1.17 of Article 1 in the edition of Law N 639 /97-VR from 18.11.97}
1.18. Leasing (Rental)-Business Transaction
(except for charter operations (charter) of naval vessels and other
(a) of the physical or legal entity (landlord);
which involves the provision of major foundations or land to be used
other physical or legal persons (tenants) for rent and
on the defined string. Lease transactions (lease)
the complexes of public enterprises are regulated by the appropriate
Legislation. {First paragraph 1.18 of article 1, with changes,
in accordance with the Laws N 977-XIV ( 977-14 ) From 15.07.99,
N 349-IV ( 349-15 ) 24.12.2002} Leasing (rental) operations are carried out in the form of a
Operational lease (lease), financial liasing (rental),
feedback (rental), land rental and housing rental
1.18.1. Operational lising (rent)-economic transaction
of a physical or legal person, stipulating in accordance with the treaty
Operational ligation (rent) reassembly of property rental
falls under the definition of the main foundation according to Article 8 of this
A law purchased or made by a tenant in the face of others,
It is also known to be a financial lease (lease). {Subparagraph 1.18.1 of paragraph 1.18 of Article 1, in the edition of Act N 349-IV
( 349-15 ) 24.12.2002}
1.18.2. Financial Lasing (lease)
of a physical or legal person, which implies according to
financial lease agreement (rental) of the resettlement of property
falls under the definition of the main foundation according to Article 8 of this
Law, purchased or made by landlord, as well as all
risks and rewards related to the right of use and
An object of lising.
Lising (rent) is considered financial if the lease is
(rent) the contract contains one of the following conditions:
the lease object is transmitted on the lines during which
Depreciation is not less than 75 percent of its original value for
the standards of amortization defined by Article 8 of this Act, and
The tenant is obliged to purchase the lease object for the
the line of action of the lease agreement or at the time of its end
The price defined in such a lease;
the amount of lease (rent) from the beginning of the lease
equal to or exceeds the original cost of the lising object;
if the lising is passed on to the object in the
of the main ligands funds during the first 50 per cent line
Amortization of its original value, the total amount
The payments must equal or be greater than 90 percent of
the usual price of such an object lising at the beginning of the line
the action of the lease agreement increased by the sum of interest,
calculated from the account of the National Bank
Ukraine defined on the date of the beginning of the lease of the
All of his lines;
the property, which is transferred to the financial lease, is manufactured for
by default and after the end of the action
The countable contract cannot be used by other persons,
other than the lizingopayee (tenants), based on its technological
and qualitative characteristics.
For the purposes of this sub-item under term "
leasing " understands lines from the date of refiling of the property
leasing to the date of ownership of the property
such property or implementation of the last lease payment
The inbox-receiver, depending on which event has occurred before.
Regardless of whether the lease is related to
Financial lease according to the rules of this sub-item or not,
the parties can determine if the treaty is concluded
operation as an operational lision without the right to further change status
Such an operation prior to the end of the treaty. {Paragraph
eighth paragraph 1.18.2. paragraph 1.18. of Article 1, in the revision of the Law
N 1957-IV 1957-15 ) of 01.07.2004} {Subparagraph 1.18.2. paragraph 1.18. of Article 1, with changes made
According to the Law No. 639 /97-VR from 18.11.97 to the revision of the Law
N 349-IV ( 349-15 ) 24.12.2002}
1.18.3. Reverse lising (rent)-economic transaction
physical or legal person, which involves the sale of major funds
financial organization with simultaneous feedback from such
Basic foundations such a physical or legal entity in the operational
or financial leasing.
1.18.4. The lease of the land is a economic transaction that provides
Giving tenant land to another legal or
the physical person on the defined lines, behind the target assignment and for
Rent. The order of renting the land is set up
by relevant legislation.
1.18.5. Rental of residential premises-the economic transaction
assumes the provision of a living house or apartment by its owner in
using other physical or legal special
rows, for targeted use and for rent. {Paragraph
First sub-paragraph 1.18.5. paragraph 1.18. of Article 1, with changes made
according to N 997-V ( 997-16 ) From 27.04.2007} The maximum amount of rent that is paid by physical
the persons for rent of the living room for its use as a place
permanent residence, is regulated in order determined by the
Cabinet of Ministers of Ukraine. The amount of rent paid by physical persons for the
A rental of living room for its use in other purposes than
as a place of permanent residence, as well as the amount of rent,
which are paid by legal entities, not subject to regulation. Order of operations on rental of residential premises
is set by the Cabinet of Ministers of Ukraine according to the provisions of
The Living Code of Ukraine. The lease (rent) of other structures and buildings is carried out on
Conditions defined by the lease agreements (rental).
1.19. Barter (trademark)-the economic transaction
stipulates the calculation of the goods (work, services) in
any form, other than cash, including any kind of money
of the iron and repayment of mutual debt, resulting in
anticipated the cost of the funds on the seller's accounts for
compensation for the value of such goods (works, services).
1.20. Normal Price
1.20.1. If this option is not set to
considered the price of goods (works, services) determined by the parties
treaty. If not translated, it is assumed that such a normal
the price corresponds to the equal of fair market prices.
Fair market price is the price by which goods (work, etc.)
services) are passed to another owner under the condition that the seller wishes
transfer such goods (work, services), and the buyer wishes them
receive in the absence of any coercion, both sides are
mutually independent legally and in fact, possess sufficient
information about such goods (works, services) as well as prices which
were made up of the market identical (and in their absence)
goods (works, services).
The market for goods (works, services) is a sphere of circulation of goods (works,
of services), which is determined based on the possibility of a buyer (seller)
realistically and without significant extra costs to buy (sell) the goods
(work, service) in relation to any of the parties
The territory of
Identical goods (works, services)
services), which have the same characteristic of their basic features. Below
the time definition of the identity of goods is taken into account, in particular their
physical characteristics that do not affect their quality
characteristics and do not have a significant value to determine the feature
commodity, quality and reputation in the market, country of origin and
manufacturer. Minor differences in their external form may not
Take into account
Single-year goods (works, services)-goods (work,
services), which are not identical, have similar characteristics and
consist of similar components, allowing them to perform
the same functions and (or) be interchangeable. When defining
homogeneity of goods (works, services) taking into account, in particular
their quality, the presence of a trademark, a reputation in the market, the country
the origin and manufacturer.
1.20.2. To determine the normal price of a commodity (works, services)
using information about the distribution at the time of sale
merchandise (work, services) contracts with identical (homogeneous)
commodities (robots, services) in a joint environment. In particular,
take into account such terms of treaties as the number (volume) of goods
(for example, the volume of a commodity party), the line of execution of obligations,
payment terms, ordinary for such a transaction, as well as others
the objective conditions that can affect the price. On this condition
agreements on the market are identical (in the case of their absence-homogeneous)
goods (works, services) are recognized to be co-ordinated if the difference is
between such conditions is essential not to affect the price, or may
Economically justified. They are usually considered normal at the same time
Making agreements between unrelated persons allowance or discount
prices. In particular, but not exclusively, the discount related to
seasonal and other fluctuations in consumer demand for goods
(works, services), loss of quality goods or other properties;
end (end date) storage string
(suitability, implementation); marketing of non-liquid or low-liquid
goods; marketing policies, including in advance
goods (works, services) into markets; by providing research models and
Samples of goods in order to familiarize themselves with them.
If goods (robots, services) are identical (in their absence-
one-year) products (robots, services) which are defined
the usual price, offered to be sold, or have prices,
installed in the organized securities market, or have
Exchange Price (Stock Quote), Normal Price Definition
in the paragraph of the first paragraph of the order
It is done with such factors.
1.20.3. For goods (works, services) which are sold by means of
the public declaration of the conditions of their sale, the usual acknowledging the price,
That's what's contained in such a public announcement.
1.20.4. If goods (work, services) are sold out of
using a contest, an auction, a stock offer or
proposals in an organized securities market, or when sales
(alienation) goods are carried out in forced order according to
By law, there is a common price obtained in such sales.
1.20.5. In case of prices for goods (works, services)
are subject to the state regulation according to the legislation,
the usual is considered a price set according to the principles of such a
Regulation. This rule does not apply to the setting of a minimum
the selling price-in this case the usual is a fair market
1.20.5-1. If the usual price cannot be determined from
using the norms of the previous subitems of this item, for
The evidence of the rationale for its level is applied to
by national provisions (standards) of accounting, and
See also national standards for evaluation of property and property
Right. In order to tax the terms "fair value",
"Market Value" and "Clean Implementation Cost", which
used in national positions (standards)
accounting and national standards for evaluation
property and property rights, equated to the term "normal price",
defined by this Act.