The head office of the DPS in the Odesa region informs, in accordance with clause 198.3 of Art. 198 of the Tax Code of Ukraine (as amended, hereinafter referred to as the Tax Code), the tax credit for the reporting period is determined based on the contractual (contract) value of goods/services and consists of the amounts of taxes accrued (paid) by the taxpayer at the rate established by Article 193.1. 193 of the Civil Code, during this reporting period in connection with:purchase or production of goods and provision of services;acquisition (construction, construction) of fixed assets (fixed assets, including other non-current material assets and unfinished capital investments in non-current capital assets);importation of goods and/or non-current assets into the customs territory of Ukraine.
Source: od.tax.gov.ua
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