Subjects of IT-industry, is particularly beneficial tax will make the roster. Appropriate order will come into force from the date of publication

Finance Ministry order dated 14.01.2013, the number 12 approved the procedure of registry form registration statement, application for revocation of registration and certificate of registration of business software industry, applying specific taxation.

Procedures established mechanism incorporating subjects software industry (hereinafter - an IPP) in the register of software industry, applying specific taxation, the order of this register, exclusion from the IPP subjects and a sample form of registry and sample forms book of registration of PPIs, the decision to cancel the certificate of registration of the IPP and the book of cancellation of registration of PPIs.

Subject IPP is a legal entity - an entity that during the preceding four consecutive reporting (tax) quarters together at the same time meets the following criteria:

- The proportion of income subject to the exercise of economic activity specified in paragraph 1.5 of paragraph 15 of subsection 10 of section XX «Transitional Provisions" of the Tax Code, is not less than 70% of revenues from all economic activities in the sale of goods, works, services ;
- The original value of fixed assets and / or intangible assets of the company exceeds 50 minimum wages prescribed by law as of January 1 of the reporting (tax) year;
- The subject is no tax debt;
- On the subject of the court has not adopted resolutions declaring the debtor bankrupt according to law "On restoring the debtor's solvency or bankruptcy."

Established that an IPP may use tax aspects of the first calendar quarter of the month following the month in which this subject was included in the Register.

Creates, maintains and updates the register in electronic form and the 10th of the month it publishes on its official website (www.sts.gov.ua) State Tax Service.

MOF also recommended software industry entities that have filed prior to the enactment of the Order of the registration application for certificate of registration of software industry as an entity that applies the tax aspects, submit such statements repeatedly approved by the Order form.