The head office of the DPS in the Odesa region informs that in accordance with clause 188.1 of Art. 188 of the Tax Code of Ukraine (as amended, hereinafter referred to as the Tax Code of Ukraine), the tax base for operations on the supply of goods/services is determined based on their contractual value, taking into account state taxes and fees (except for excise tax, which is calculated in accordance with subsections 213.1.9 and 213.1.14 p. 213.1 of Article 213 of the Code of Civil Procedure, a fee for mandatory state pension insurance, which is based on the cost of cellular mobile communication services, value added tax and excise tax on ethyl alcohol, which is used by manufacturers – business entities for the production of medicinal products , including blood components and preparations made from them (except medicinal products in the form of balms and elixirs).
Source: od.tax.gov.ua
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