REGISTRATION OF THE CONTRACT ON JOINT ACTIVITY.

The state fiscal service clarified that in accordance with clause 64.6 of article 64 of the accounting regulatory bodies should be, in particular, the agreements on joint activity in Ukraine without establishing a legal entity, subject to peculiarities of tax accounting and tax activities under such contracts (agreements) that are defined NC.

The registration of the contract by an additional registration, the participant of the contract on joint activity as the taxpayer responsible for withholding and payment of taxes to the budget during the execution of the contract.

Statement of registration as a taxpayer shall submit within 10 calendar days after registration of the contract or agreement or after the entry into force, if, in accordance with law, the registration of the contract not carried out.

According to paragraph 4.6 of the section. IV Procedure of registration of payers of taxes and fees (further - the Order) for the registration of the joint venture agreement, the authorized person shall submit concurrently with the registration application of a VAT payer to the Supervisory authority at its main place of registration such documents:

- the application form No. 1-OPP;

- a copy of the agreement (contract) on joint activities.

These documents shall be attached:

1) information card of the contract with the stamp of the authority that effected state registration of the contract if in the contract on joint activity is part of a foreign investor;

2) certified copies of the documents confirming approval of the contract by the authorized management body in accordance with the law, if the contract provides for the use of immovable property state property in economic management or operational management of the member's contract of joint activity;

3) copies of special permits for subsoil use, if the contract provides for the use of subsoil.

In the case of registration of contracts on joint activity Supervisory authority at the main place of registration generates a certificate of registration of the payer of taxes to f. No. 4-OPP (section 3.10 section. III Order).