On Amendments to the Budget Code of Ukraine in connection with the establishment of income and assembly bodies

(Information of the Verkhovna Rada (VR), 2014, No. 11, pp. 139)

{With changes under the Act
No. 398-VII of 04.07.2013 , BBR, 2014, No. 14, pp. 254}

Verkhovna Rada of Ukraine ruling :

I. Amend Budget Code of Ukraine (Information of the Verkhovna Rada of Ukraine, 2010, No. 50-51, p. 572) such changes:

1. In Part 2 of Article 29 :

Paragraph 7 add to the words "including a special tax on the loss of securities and operations with derivatives";

Paragraph 38 of the Board of Editors:

"38) The fee for performing customs formalities of income and fees outside of the location of these organs or outside the working time established for them."

2. In Article 45 :

in part one word " and the decision of decision of the central authority of the executive branch, implementing state tax policy, on the dissection or resection of the monetary obligations of taxpayers or the tax debt on the lines that go beyond One budget period, regarding public taxes and fees (compulsory payments) " to exclude;

The second part of the sixth is to be excluded.

3. Part 3 of Article 59 Set out in this edition:

" 3. The bodies controlling the handling of the budget revenues are presented by the Verkhovna Rada of Ukraine, the President of Ukraine, the Cabinet of Ministers of Ukraine and the central executive branch that provides the formation of state budget policies, not later than 15. The following month, the following monthly reports (in the field and area of income and ownership of income sources) separately on the consolidated budget of Ukraine, state budget and local budgets:

(1) The actual income of taxes and fees (compulsory payments) and other income of the budget;

(2) on tax debt;

(3) On the sum of the amounts paid by the monetary obligations of taxpayers and the amount of payments that are paid and will be listed in the following reporting periods;

(4) about the budget reimbursement of the value added, including information on the debt-reimbursement budget for the added value. "

4. Part 3 of Article 60 Set out in this edition:

" 3. The bodies controlling the handling of the budget revenues are presented by the Verkhovna Rada of Ukraine, the President of Ukraine, the Cabinet of Ministers of Ukraine and the central executive branch providing state budget policy, such quarterly reports (in The country's budget and local budgets are separately based on the consolidated budget of Ukraine, the state budget and the local budgets:

1) about the amount of the retired tax debt-not later than 35 days after the end of the quarter;

2) about the dissolved and unbuilt amounts of tax debt and cash obligations of taxpayers-not later than 35 days after the end of the quarter;

3) on the amount of tax exemptions provided, including loss of budget revenues from their provision-not later than 50 days after the end of the quarter and not later than 70 days after the end of the year. "

5. Paragraph 6 of the first article 66 after the words "this Code" will complement the words "as well as a special tax on the alienation of securities and operations with derivatives".

6. In the text The Code The official words "organ of the State Tax Service of Ukraine", "State Tax Service Authority", "Tax Service Authority", "Tax Authority" in all differences and numbers replace the words "income and income agency" in the case.

II. Final Position

1. This Act will take effect at the same time as the right to take effect By the Law of Ukraine "On Amendments to the Tax Code of Ukraine in relation to the conduct of administrative reform" Except:

the paragraph of the third paragraph 2 (for changes to part of the sixth article 45), Items 3 and 4 the section I and paragraph 2 of this section, which will take effect from the day, the following day of publication of this Act;

{Paragraph 2 of section II, paragraph 1, in the edition of the Law No. 398-VII of 04.07.2013 }

paragraph 1 of the second paragraph and Section I, paragraph 5 of this Act, which will take effect from 1 July 2013.

2. The Cabinet of Ministers of Ukraine in a three-month period from the day of publication of this Act:

To bring their legal and legal acts into compliance with the Act;

Provide a revision and enforcement of the ministries and other central executive bodies of their normative acts in compliance with the Act.