Article 11. Principles of taxation are during realization of foreign economic activity
Taxation of subjects of foreign economic activity Ukraine carried out after such principles:
- Ukraine independently sets and removes tax and privileges for the subjects of foreign economic activity Ukraine
- the rates of taxes are set and abolished Verkhovna Rada Ukraine after presentation To the cabinet of Ministers of Ukraine
- the level of taxation is set coming from the necessity of achievement and maintenance of recoupment self-finance of subjects of foreign economic activity and with the purpose of self-supportingness of balance of payments Ukraine
- stability of amount of kinds and size of taxes is guaranteed the state on a term no less as 5 years
- it is forbidden to set other taxes, except for those which are ratified Verkhovna Rada Ukraine
- rates of taxes are identical for all subjects of foreign economic activity and determined on a commodity sign: the unique rate of tax operates for a the same commodity
- encouragement of export of the prepared products
Part second of the article 11 is eliminated
(by law
Ukraine from 04.11.2004 N 2157-IV)
Part third of the article 11 is eliminated
(by law
Ukraine from 04.11.2004 N 2157-IV)
Part fourth of the article 11 is eliminated
(by law
Ukraine from 04.11.2004 N 2157-IV)
Simultaneous application is forbidden in relation to the the same commodity of tax on a export and import and mode of licensing and quota of export in accordance with the article 16 of this Law, except for the cases of establishment of the mode of licensing and quota as west in reply to the discriminatory actions of other states in obedience to the article 16 of this Law and in the case of application of approvals in obedience to the article 37 of this Law at violation of foreign economic activity of the set rules of this activity a subject. | 
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