How to go on the tax breaks?

Business is well heard about the possibility of leaving the tax holiday, if it fits the criteria of article 154 of the Tax Code, "Exemption from taxation." But have not yet developed a mechanism of how to carry out this procedure in life due to lack of regulatory and legislative framework. Underwater rock one - yet there is no mechanism left to tax holidays. He needs to develop the Ministry of Finance, considering that now is the administrative reform and tax administration are considering to reformat the tax office. Internal Revenue Service will not issue regulations, it will deal with the MOF, the development of the whole regulatory framework. Where to go, what mechanism in the Code do not spelled out, is the criterion for tax holidays, there are principles, there are nuances, "- said Dmitry Alekseenko, CEO of the audit company. According to him, companies that fall under the tax holiday, rent accounts on a quarterly basis rather than once a month. That is, it's not reporting, and simplified tax calculation. In order not to make a declaration with all the costs of a few pages, there is a simplified tax calculation, which is approved by Cabinet, not the Tax Administration as before. "The Code was published on Saturday, and a code is not zapishesh all the nuances, the overall mechanism for each payer. That is now over two weeks the Ministry of Finance will need to develop a regulatory framework. Moreover, Azarov gave instructions to establish centers to raise awareness of the Tax Code, to conduct seminars and training, etc. A year ago the President set a task, after 10 years of being in the top 20 countries, so a lot of work and time is short "- summed D. Alekseenko. Recall Friday, December 3, President of Ukraine Viktor Yanukovych signed the Tax Code adopted by the Ukrainian parliament on Thursday, December 2, taking into account the proposals made by the President.