Can I write off the cost of mobile communications?

Can physical persons - employed on the common system of tax write off the cost mobile communications? On 01/01/2011, the taxation of income of entrepreneurs who choose a common system of taxation is governed by Article 177 of the Tax Code of Ukraine on December 2, 2010 № 2755-IV, said Department of massively-raising activities and appeals of citizens of the STA in the city of Sevastopol. In accordance with Section 177.2 of Article. 177 of the Tax Code of Ukraine on December 2, 2010 № 2755-IV, the object of taxation is a net taxable income, ie difference between the total taxable income (proceeds in cash and kind) and documented expenses associated with economic activities such physical person - entrepreneur. In accordance with Section 177.4 of Article. 177 NKU to the list of expenses directly related to the receipt of income, belong to the documented costs are included in the cost of production (treatment) pursuant to Section III of NKU. In this section III NKU came into force on 1 April 2011. Thus, in the 1 st quarter of 2011, before the effective date of the CDP III to the norms of the Law of Ukraine on December 28, 1994 № 334 / 94-BP, "On Taxation of Profits of Enterprises" (hereinafter - the Law). According to the article. 13 of Decree of the Cabinet of Ministers of Ukraine dated 26 December 1992 № 13-92 "On income tax from the citizens," with changes and additions in expenses directly related to the receipt of income, belong to expenses that are included in the gross cost of production (treatment) in accordance with Article 5.2. 5 of the Act. Given the above, individuals - the entrepreneurs on a common system of taxation with representation in the body SOT tax return based on a calendar year are entitled to include in gross expenses for the first quarter of 2011 expenses, as defined in paragraph 5.2 of Art. 5 of the Act. On 04/01/2011, pursuant to Section 177.4 of Article. 177 Section IV of the Tax Code of Ukraine on December 2, 2010 № 2755-VI, to the list of expenses directly related to the receipt of income, belong to the documented costs are included in the cost of production (treatment) pursuant to Section III of NKU. The costs and the order of their definition is defined in Section III st.138 NKU. According to p.138.2 st.138 CLE expenses that are deductible for determining taxable object is recognized on the basis of primary documents confirming the implementation of the tax payer expenses, the obligation of keeping and storing the rules which provide for the maintenance of accounting records and other documents specified in Section II NKU. Moreover, since the revenues physical person - entrepreneur is considered to be income received in cash or in kind, then the date of the formation of the total taxable income is the date of actual receipt of funds in your bank account (in cash) or for other types of compensation for the value set (or those that subject to delivery) of goods, ie used the cash method. The composition of expenditure includes only the costs associated with obtaining income and supported by proper documentation of their payment.