C A C U A TO R S   
   {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}   
   Article 3 of the Law of Ukraine   
 "Tax for added value" (on transfer)   
 Social Infrastructure facilities)   
   (Information of the Verkhovna Rada of Ukraine (VR), 2004, N 51, pp. 549)   
  
 Verkhovna Rada of Ukraine   Oh, I am. :   
 Sub-item 3.3.3.2. of Article 3 of the Law of Ukraine   
"Added Value tax on the added value" (   168 /97-PL  )  (Information   
The Verkhovna Rada of Ukraine, 1997, N 21, pp.  156; 1998, N 33,   
Oh,  224; 1999, N 39, pp.  357; 2000, N 4, pp.  29)   
In this edition:   
 " 3.3.2.9. free transfer to public property or   
communal property of territorial communities of villages, villages, cities or in   
their common property of objects of all forms of property that are   
on the balance of one tax paid tax and transferred to the balance of another   
The taxpayer, if such transactions are carried out by decisions   
Cabinet of Ministers of Ukraine, Central and Local Government   
Executive Power, Local Government, adopted by the   
within their authority.   
 This provision extends to:   
 transaction-free-transfer operations   
tax, property of which is in state or municipal.   
property, on the balance of another legal entity whose property is in   
In state or communal property;   
 non-privatized object transfer operations   
Housing Fund (including public locations and   
Building buildings and buildings), as well as facilities of social   
infrastructure (including objects of their unfinished business)   
(a) From the balance of the taxpayer on the balance of the legal entity,   
the property of which is in state or communal property, or   
directly to the balance of the appropriate local council.   
 For purposes of this sub-item under the   
Infrastructure to understand:   
 Pre-school education, medium and   
Secondary education, children's musical and art schools;   
 Health facilities, medical examination,   
The prevention and assistance of workers;   
 sports halls and venues, stadiums, children ' s camps   
Rest;   
 Clubs and houses of culture;   
 Libraries and library collectors   
 {\f29  residential } {\f29  objects   
supply networks of electricity, gas, heat, water and   
waterway; buildings and structures designed for their   
maintenance (boiler rooms, boiler rooms, sewage and water supply)   
Installations, collectors and their equipment);   
 Fire and fire equipment and equipment. "   
  
 President of Ukraine   
 Um ...  Kiev, 29 June 2004   
N 1924-IV