Key Benefits:
On Amendments to the Tax Code of Ukraine on the Rate of Individual Taxes
(Information Of The Verkhovna Rada (VR), 2014, No. 22, pp. 797)
Verkhovna Rada of Ukraine Orders:
I. Amend Tax Code of Ukraine (Information of the Verkhovna Rada of Ukraine, 2011, No. 13-17, art. (112) Such changes:
1. In Article 197 :
para. 197.14 exclude;
Complement paragraph 197.21 of this content:
" 197.21. Exempt from the taxation of supply operations in the customs territory of Ukraine and the removal in the customs export mode of grain crops of commodity positions 1001-1008 according to the OCT ZED and technical cultures of commodity positions 1205 and 1206 according to OCT ZED , aside from the supply and removal in the customs regime to export such cereals and technical crops to agricultural enterprises-manufacturers and enterprises that directly acquired such cereals and technical cultures in agricultural products. enterprises-manufacturers, and also to supply such cereals and technical crops to the Agrarian Fund in the event of their purchase on the added value.
The norms of this item do not apply to commodity supply operations in commodity position 1006 and commodity subcategory 1008 10 00 00 according to the UTA ZED and such transactions are taxable by the added value in the order established by this report. "Code".
2. Article 212.1 of Article 212 Add sub-paragraph 212.1.10. of this content:
" 212.1.10. The person is the owner of a customs territory of Ukraine, which is converted into passenger cars, of which the excise tax is handled. "
3. Paragraph 213.1 of Article 213 Complement sub-paragraph 213.1.8 of this content:
"213.1.8. The transfer of equipment imported into the customs territory of Ukraine of the vehicle in a baking light car".
4. In Paragraph 215.3 of Article 215 :
(1) Sub-paragraph 215.3.1 to read:
" 215.3.1. alcohol ethyl and other alcohols, alcoholic beverages, beer:
| Commodity code (products) according to OCT ZED |
Description of goods (products) according to the OCT ZED |
Dimension Unit |
Tax rates |
| 2203 00 |
Saline beer (malt) |
Hryvnia |
0.87 |
| 2204 |
Wine grape |
Hryvnia |
0.01 |
| 2204 |
The wines are natural with alcohol and strong (cryoded) |
Hryvnia |
2.86 |
| 2204 10 |
The Wine of the Sparkling |
Hryvnia |
4.16 |
| 2205 |
Vermouth and other wine of the grape are natural with the donating of plant or aromatic extracts |
Hryvnia |
2.86 |
| 2206 00 |
Other armed beverages (e.g., cider, pearl (breast drink), copper drink); mixture of armed drinks and mixtures of armed drinks with beiding beverages, otherwise unmarked (with alcohol added) |
Hryvnia |
56.42 |
| 2206 00 31 00, |
Cider and pearl (without the representation of alcohol) |
Hryvnia |
0.50 |
| 2207 |
Alcohol is ethyl, undenaturated, with a concentration of 80 g. % or more; alcohol ethyl and other alcohols distillates and alcoholic beverages obtained by rerace, denatured, any concentration |
Hryvnia |
56.42 |
| 2208 |
Alcohol is ethyl, undented with alcohol's concentration of less than 80. %; alcohol distillate and alcoholic beverages obtained by distilling, liqueur and other drinks containing alcohol. |
Hryvnia |
56.42 |
(2) The paragraph of the first sub-paragraph 215.3.5 shall be set out in this edition:
" 215.3.5. cars are light and other motor vehicles designed mainly to transport people (except motor vehicles, listed in a commodity position 8702 according to the). OCT ZED ), including cargo vans, racing cars, including cars for which to import into customs territory of Ukraine were not paid to excise tax and which in accordance with regulations apply to internal organs. For registration, in the case of the registration of the vehicle, which prior to the reequipment of the vehicle was responsible for the conversion of the 8704 commercial position according to the OCT, and after the transfer corresponds to the commodity position 8703 according to the UTA ZED. "
5. Article 216 Complement paragraph 216.8 of this content:
" 216.8. The date of tax liability in the case of reequipment of the non-pickup vehicle in a baking light car is the date of issuing a document of compliance with a converted car safety requirement. In this case, the excise tax is paid by the owner of such a vehicle not later to give the submission of documents to the body of the interior of Ukraine to register or pererestion such a vehicle. "
6. Paragraph 222.2 of article 222 Complement sub-paragraph 222.2.3 of this content:
" 222.2.3. Platters of excise tax when referring to the bodies of Internal Affairs of Ukraine for registration or pererestion of a converted non-pickup vehicle in a pickup truck is required to provide receipts or payment errands. Payment of a tax payable to a bank account of the date of the payment of payment. "
7. Items 331.1 and 331.2 Article 331 Set out in this edition:
" 331.1. The collection rates for the timber harvesting the major forest breeds
| Forest-type naming |
Discharge |
Bet for 1 tight cube. meter of wood, dollar |
|||
| Business (no crust) |
(from cow) |
||||
| Great |
Average |
small |
|||
| First Belt of Forests |
|||||
| Pine |
|||||
|
|
1 |
171.28 |
109.54 |
42.12 |
4.34 |
|
|
2 |
121.72 |
78.24 |
30.42 |
3.32 |
|
|
3 |
98.24 |
63.28 |
24.4 |
2.66 |
|
|
4 |
73.88 |
46.96 |
18.06 |
2 |
|
|
5 |
48.68 |
31.28 |
12.04 |
1.34 |
| Moldrin |
|||||
|
|
1 |
76.94 |
65.2 |
25.4 |
5.66 |
|
|
2 |
55.42 |
46.96 |
18.06 |
4.34 |
|
|
3 |
43.72 |
37.8 |
14.38 |
3.32 |
|
|
4 |
32.6 |
28.06 |
10.7 |
2.34 |
|
|
5 |
22.16 |
18.92 |
7.36 |
1.68 |
| Yalina, Jalic |
|||||
|
|
1 |
106.3 |
90.64 |
34.76 |
4.02 |
|
|
2 |
78.9 |
67.18 |
26.08 |
2.66 |
|
|
3 |
63.28 |
54.14 |
20.72 |
2.34 |
|
|
4 |
47.62 |
40.44 |
15.38 |
1.68 |
|
|
5 |
31.96 |
26.74 |
10.38 |
1.34 |
| Oak (except for the oak oak) |
|||||
|
|
1 |
449.38 |
215.94 |
71.9 |
7.36 |
|
|
2 |
322.34 |
154.98 |
51.48 |
5.36 |
|
|
3 |
258.14 |
123.36 |
41.46 |
4.34 |
|
|
4 |
193.92 |
93.3 |
31.1 |
3.02 |
|
|
5 |
127.06 |
61.68 |
20.72 |
2.34 |
| Yassen, klain (other than the devil) |
|||||
|
|
1 |
168.52 |
143.94 |
71.9 |
7.36 |
|
|
2 |
120.86 |
103.32 |
51.48 |
5.36 |
|
|
3 |
96.8 |
82.26 |
41.46 |
4.34 |
|
|
4 |
72.7 |
62.2 |
31.1 |
3.02 |
|
|
5 |
47.66 |
41.14 |
20.72 |
2.34 |
| Buk |
|||||
|
|
1 |
323.98 |
208.4 |
69.56 |
6.34 |
|
|
2 |
230.72 |
148.24 |
49.5 |
4.34 |
|
|
3 |
185.56 |
118.88 |
39.8 |
3.68 |
|
|
4 |
139.42 |
88.76 |
29.76 |
2.66 |
|
|
5 |
93.3 |
59.44 |
19.74 |
1.68 |
| Bereza, free black, grabs of ordinary, vats, lipad |
|||||
|
|
1 |
25.08 |
21.58 |
16.04 |
5.66 |
|
|
2 |
17.54 |
15.06 |
11.56 |
4.34 |
|
|
3 |
14.04 |
12.54 |
9.52 |
3.32 |
|
|
4 |
10.52 |
9.04 |
7.02 |
2.34 |
|
|
5 |
7.02 |
6.02 |
4.5 |
1.68 |
| Osika, the willow of grey, topoform |
|||||
|
|
1 |
14.52 |
12.54 |
9.52 |
4.02 |
|
|
2 |
10.52 |
9.04 |
6.52 |
2.66 |
|
|
3 |
8.54 |
7.02 |
5.54 |
2.34 |
|
|
4 |
6.52 |
5.54 |
4.02 |
1.68 |
|
|
5 |
4.02 |
3.5 |
2.52 |
0.66 |
| Second Belt of Forests |
|||||
| Pine |
|||||
|
|
1 |
146.04 |
93.26 |
35.78 |
3.68 |
|
|
2 |
103.44 |
66.52 |
25.74 |
2.66 |
|
|
3 |
82.58 |
53.46 |
20.72 |
2.34 |
|
|
4 |
62.58 |
39.8 |
15.38 |
1.68 |
|
|
5 |
41.74 |
26.74 |
10.38 |
1 |
| Moldrin |
|||||
|
|
1 |
65,88 |
56.74 |
21.72 |
5.36 |
|
|
2 |
47.62 |
40.44 |
15.38 |
3.68 |
|
|
3 |
37.8 |
31.96 |
12.36 |
3.02 |
|
|
4 |
28.06 |
24.14 |
9.34 |
2.34 |
|
|
5 |
18.92 |
16.32 |
6.34 |
1.34 |
| Yalina, Jalic |
|||||
|
|
1 |
93.88 |
80.22 |
30.76 |
3.32 |
|
|
2 |
67.18 |
57.36 |
22.06 |
2.34 |
|
|
3 |
53.46 |
45.64 |
17.72 |
2 |
|
|
4 |
40.44 |
34.58 |
13.36 |
1.68 |
|
|
5 |
26.74 |
22.84 |
8.68 |
1 |
| Oak (except for the oak oak) |
|||||
|
|
1 |
382.5 |
184.32 |
61.5 |
6.02 |
|
|
2 |
274.18 |
131.68 |
43.8 |
4.34 |
|
|
3 |
218.02 |
105.34 |
34.76 |
3.32 |
|
|
4 |
163.16 |
78.24 |
26.44 |
2.66 |
|
|
5 |
109.66 |
52.64 |
17.72 |
1.68 |
| Yassen, klain (other than the devil) |
|||||
|
|
1 |
143.44 |
122.88 |
61.5 |
6.02 |
|
|
2 |
102.82 |
87.76 |
43.8 |
4.34 |
|
|
3 |
81.74 |
70.22 |
34.76 |
3.32 |
|
|
4 |
61.2 |
52.16 |
26.44 |
2.66 |
|
|
5 |
41.14 |
35.12 |
17.72 |
1.68 |
| Buk |
|||||
|
|
1 |
275.84 |
176.8 |
58.84 |
5.36 |
|
|
2 |
196.6 |
125.66 |
42.12 |
3.68 |
|
|
3 |
157.5 |
100.82 |
33.78 |
3.02 |
|
|
4 |
118.34 |
75,22 |
25.4 |
2.34 |
|
|
5 |
79.24 |
50.42 |
16.74 |
1.68 |
| Bereza, free black, grabs of ordinary, vats, lipad |
|||||
|
|
1 |
20.54 |
17.54 |
13.54 |
5.02 |
|
|
2 |
15.06 |
13.02 |
9.52 |
3.68 |
|
|
3 |
12.04 |
10.04 |
8.02 |
2.66 |
|
|
4 |
9.04 |
8.02 |
5.54 |
2.34 |
|
|
5 |
6.02 |
5.02 |
4.02 |
1.34 |
| Osika, the willow of grey, topoform |
|||||
|
|
1 |
12.54 |
11.02 |
8.02 |
3.32 |
|
|
2 |
9.04 |
8.02 |
5.54 |
2.34 |
|
|
3 |
7.02 |
6.52 |
5.02 |
2 |
|
|
4 |
5.54 |
4.5 |
3.5 |
1.68 |
|
|
5 |
3.5 |
3.5 |
2.52 |
1 |
