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On Amendments To The Tax Code Of Ukraine Regarding The Excise Tax On Substances That Are Used As Components Of Motor Fuels

Original Language Title: Про внесення змін до Податкового кодексу України щодо ставок акцизного податку на речовини, які використовуються як компоненти моторних палив

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C A C U A TO R S
For amendments to the Tax Code of Ukraine
concerning the rate of excise tax on substances which
used as components of motor fuel
(Information of the Verkhovna Rada (VR), 2013, N 49, pp. 686)

Verkhovna Rada of Ukraine Oh, I am. :
1. To lead to the Tax Code of Ukraine ( 2755-17 )
(Information of the Verkhovna Rada of Ukraine, 2011, NN 13-17, st. 112)
Such changes:
(1) Sub-paragraph 215.3.4. item 215.3 of Article 215 of the article 215
& Revision:
" 215.3.4. petroleum products, stolen gas, substances, which
used as components of motor fuel:
------------------------------------------------------------------ | Product Code | Product Description | Excise Rate | | (products) | (products) | Tax in solid | | according to the UTA ZED | according to the OCT ZED | Subdivisions of Units | | ( 2371a 14 ) | ( 2371a 14 ) | implemented | | | | (products) | | | | ---------------------- | | | |dimension unit | rate | | -------------------- + -------------------- + --------------- + ------ | | | Easy distillate: | | | | -------------------- + -------------------- + --------------- + ------ | | 2710 11 11 00 |for Specific | Euro For | 182 | | |recycling processes | 1000 kilograms | | | -------------------- + -------------------- + --------------- + ------ | | 2710 11 15 00 |for chemical |-"-| 182 | | |transforms in | | | | |processes other than | | | | |listed | | | | |merchandise | | | | |subcategory | | | | | 2710 11 11 00 | | | | -------------------- + -------------------- + --------------- + ------ | | | Benzini special: | | | | -------------------- + -------------------- + --------------- + ------ | | 2710 11 21 00 |uait-sprit |-"-| 182 | | -------------------- + -------------------- + --------------- + ------ | | 2710 11 25 00 |other Special |euro for | 198 | | |petrol | 1000 kilograms | | | -------------------- + -------------------- + --------------- + ------ | | | | | | | | | | | | | | | | | | | -------------------- + -------------------- + --------------- + ------ | | 2710 11 31 00 |petrol Aviation |-"-| 30 | | -------------------- + -------------------- + --------------- + ------ | | | motor gasoline with | | | | |lead content | | | | | 0.013 g/l or less: | | | | -------------------- + -------------------- + --------------- + ------ | | 2710 11 41 11 |content not less |-"-| 198 | | 2710 11 41 31 |as 5 masses. % | | | | 2710 11 41 91 |bioethanol | | | | 2710 11 45 11 |not less than 5 masses. % | | | | 2710 11 49 11 |ethyl-teret-butyl | | | | |etheru or their mixture: | | | | -------------------- + -------------------- + --------------- + ------ | | 2710 11 41 19 |other petrol |-"-| 198 | | 2710 11 41 39 | | | | | 2710 11 41 99 | | | | | 2710 11 45 99 | | | | | 2710 11 49 99 | | | | | -------------------- + -------------------- + --------------- + ------ | | 2710 11 551 00 |with lead content |-"-| 198 | | 2710 11 59 00 |more than 0.013 g/l | | | | -------------------- + -------------------- + --------------- + ------ | | 2710 11 70 00 | Pally for |-"-| 30 | | |engine engines | | | | -------------------- + -------------------- + --------------- + ------ | | 2710 11 90 00 | Other light distillates |-"-| 198 | | -------------------- + -------------------- + --------------- + ------ | | | The Middle Distillate | | | | | -------------------- + -------------------- + --------------- + ------ | | 2710 19 11 00 |for Specific |-"-| 182 | | |recycling processes | | | | -------------------- + -------------------- + --------------- + ------ | | 2710 19 15 00 |for chemical |-"-| 182 | | |transforms | | | | |in processes, not | | | | |specified | | | | |position | | | | | 2710 19 11 00 | | | | -------------------- + -------------------- + --------------- + ------ | | | Gaza: | | | | -------------------- + -------------------- + --------------- + ------ | | 2710 19 21:00 |fuel for |euro | 19 | | |reactive engines | 1000 kilograms | | | -------------------- + -------------------- + --------------- + ------ | | 2710 19 25 00 |other gas |-"-| 182 | | -------------------- + -------------------- + --------------- + ------ | | 2710 19 29 00 | Other Middle |-"-| 182 | | | | | | | | | | | | | | -------------------- + -------------------- + --------------- + ------ | | | Important distillate | | | | | (gas) with content | | | | |sulfur: | | | | -------------------- + -------------------- + --------------- + ------ | | 2710 19 31 40 |more than 0.2 masses. % |-"-| 98 | | 2710 19 35 40 | | | | | 2710 19 49 00 | | | | | -------------------- + -------------------- + --------------- + ------ | | 2710 19 31 30 |more |-"-| 75 | | 2710 19 35 30 | 0.035 times %, but | | | | 2710 19 41 30 |not more than | | | | 2710 19 45 00 | 0.2 masses % | | | | -------------------- + -------------------- + --------------- + ------ | | 2710 19 31 20 |more |-"-| 68 | | 2710 19 35 20 | 0.005 masses %, | | | | 2710 19 41 20 |but not more than | | | | | 0.035 mass % | | | | -------------------- + -------------------- + --------------- + ------ | | 2710 19 31 10 |not more than |-"-| 46 | | 2710 19 35 10 | 0.005 mas % | | | | 2710 19 41 10 | | | | | -------------------- + -------------------- + --------------- + ------ | | 2710 19 61 00 | Only fuel by peak |-"-| 46 | | 2710 19 63 00 |household | | | | 2710 19 65 00 | | | | | 2710 19 69 00 | | | | | -------------------- + -------------------- + --------------- + ------ | | 2711 12 11 00 | Cracked gas |-"-| 44 | | 2711 12 19 00 | (propane or mixture | | | | 2711 12 91 00 |butan propane) | | | | 2711 12 93 00 | | | | | 2711 12 94 00 | | | | | 2711 12 97 00 | | | | | 2711 13 10 00 | | | | | 2711 13 30 00 | | | | | 2711 13 91 00 | | | | | 2711 13 97 00 | | | | | -------------------- + -------------------- + --------------- + ------ | | 2707 10 90 00 | Benzene Grey |euro for | 250 | | | 1000 kilograms | | | -------------------- + -------------------- + --------------- + ------ | | 2905 11 00 00 | Methanol Technical |-"-| 400"; | | | (methyl alcohol) | | | ------------------------------------------------------------------
(2) Article 229 shall be supplemented with paragraphs 229.6 and 229.7 such as:
" 229.6. Peculiarities of the Taxation,
used as components produced in Ukraine by motor vehicles
The palate used as raw materials for the chemical industry
229.6.1. Substances used as components of motor vehicles
set (codes 2707 10 90 00) 2371a 14 ), 2905 11 00 00 ( 2371b-14 )
According to the OCT of the ZED), can be implemented as raw materials for
manufacturing in the chemical industry behind the zero rate of excise
-Tax.
In this case, the state tax authorities are exercising.
control over their target use.
229.6.2. Before receiving substances used as
Components of motor smoke used by entities
Farming as an raw material for manufacturing in a chemical
industry, the manufacturer issues a tax bill on the amount of excise tax
The tax that is based on the volume of such substances is from the rate of
which is defined as the difference between the rate of excise tax,
215.3 of Article 215 of this Code
0 euros for 1,000 kilograms.
229.6.3. A tax bill can only be issued by a subject
The host is a manufacturer that uses as raw materials in
chemical industry of substances used as
The components of the motor fuel.
229.6.4. The lines on which the tax bill is issued cannot be
will exceed 90 calendar days.
229.6.5. Repayment of the tax bill cannot be paid
to be transferred to other persons.
229.6.6. No tax bill is available
interest or other types of fees prescribed by legislation for others
A number of bills.
229.6.7. A promissory note is the state tax authority.
the service for the registration of a promissory note.
229.6.8. On businesses using as raw material for children
production in the chemical industry of the substance used
as components of motor fuel are set to tax posts.
State Tax Service Authority for the
The location of the tax post is permanent
Direct control of the targeted use of such substances.
229.6.9. Tax bill is considered to be repaid in case of
Targeted use documentary
as raw materials for manufacturing in the chemical industry
substances used as components of motor fuel.
229.6.10. To repay a tax bill of promissory note holders
Gives a reference to the promissory note on purpose-use as
raw materials for production in the chemical industry of substances
used as components of motor fuel, agreed upon
representative of the tax post set on the enterprise.
229.6.11. If predicted by this paragraph of the tax
The vexel is not extinguished in the set of rows, a vexeholder
make such a bill of non-payment according to the
legislation and during the same working day from the date of
The protest addresses the bank that carried out the weight of the promissory note, with
A tested tax bill. Bankavalist not required
later on the day of the operating day, leading to the date of the appeal
A promissory note with a tested tax bill, a transfer
the amount that is assigned to the tax bill is a promissory note.
229.6.12. Issue of release, circulation and repayment of tax
the bills that are issued prior to the receipt of substances used by
as components of motor fuel, for use as raw materials for
manufacturing in the chemical industry, as well as the list of enterprises,
that receive such substances, approved by the Cabinet of Ministers
Ukraine.
229.6.13. Unloading of substances used as
components of motor fuel that are obtained as raw materials for
production in the chemical industry, conducted within the quotas,
established by the Cabinet of Ministers of Ukraine.
229.6.14. In case of non-targeted use of entities
The management of substances used as components of motor vehicles
The palate that is obtained as raw material for production in the chemical
industry, of such entities, a fine in size,
which is calculated based on the volumes of the specified substances that
used not by appointment, and the rate of excise tax,
paragraph 215.3 of Article 215 of this Code increased
1.5 times.
229.7. Features of the taxation of substances used
as components of the motor fuel imported into Ukraine, which
used as raw materials for the chemical industry
229.7.1. Substances used as components of motor vehicles
set (codes 2707 10 90 00) 2371a 14 ), 2905 11 00 00 ( 2371b-14 )
According to the OCT of the ZED) may enter Ukraine as an orphan for
production in the chemical industry without paying an excise tax.
In this case, the state tax authorities are exercising.
control over their target use.
229.7.2. To import into the customs territory of Ukraine of substances that
used as components of motor fuel, with purpose
using them as raw materials in the chemical industry manufacturer
He is a member of a three-book tax bill. One instance
is served by the State Tax Service Authority for the whereabouts of
the manufacturer, the second to the customs authority that is carrying out customs
The goods, the third one remains the taxpayer.
229.7.3. Tax bill is issued on the amount of excise tax.
the tax that is handled during the import of goods according to
Legislation.
229.7.4. A tax bill can only be issued by a subject
The host is a manufacturer that uses as raw materials in
chemical industry of substances used as components
The motorized motor.
229.7.5. The rows to which the taxable tax is issued
A promissory note, cannot exceed 90 calendar days from date
The Customs Declaration.
229.7.6. Suitable for customs clearance,
used as components of motor fuel that are introduced into
customs territory of Ukraine for the purpose of use in chemical
industry, is a representation of the producer of the customs authority of the other
A copy of the tax bill, an avalanche, and a
accounting body of the State Tax Service by location
Manufacturer.
229.7.7. Repayment of the tax bill cannot be paid
to be transferred to other persons.
229.7.8. No tax bill is available
interest or other types of fees prescribed by legislation for others
A number of bills.
229.7.9. A promissory note is the state tax authority.
the service for the registration of a promissory note.
229.7.10. On businesses using as raw material for children
production in the chemical industry of the substance used
as components of motor fuel are set to tax posts.
State Tax Service Authority for the
The location of the tax post is permanent
Direct control of the targeted use of such substances.
229.7.11. The tax bill is considered to be repaid without payment
the amount of excise tax of costas in the case of documentary
confirmation of the targeted use of substances that
used as components of motor fuel, exclusively as
raw materials for production in the chemical industry.
229.7.12. To repay a tax bill of promissory note holders
Gives a reference to the promissory note on purpose-use as
raw materials for production in the chemical industry of substances
used as components of motor fuel, agreed upon
representative of the tax post set on the enterprise.
A copy of the manual is served by the customs authority.
229.7.13. If predicted by this paragraph of the tax
The vexel is not extinguished in the set of rows, a vexeholder
make such a bill of non-payment according to the
legislation and during the same working day from the date of
The protest addresses the bank that carried out the weight of the promissory note, with
A tested tax bill. Bankavalist not required
later on the day of the operating day, leading to the date of the appeal
A promissory note with a tested tax bill, a transfer
the amount specified in the tax bill is a promissory note.
229.7.14. Issue of release, circulation and repayment of tax
The bills that are issued for import into the customs territory of Ukraine
substances used as components of motor fuel, for
use as raw materials for production in the chemical industry,
as well as a list of enterprises carrying out such substances;
are approved by the Cabinet of Ministers of Ukraine.
229.7.15. Importation of substances used as components
Motor fuel used as raw material for production in
chemical industry, is carried out within quotas set up
Cabinet of Ministers of Ukraine.
229.7.16. In case of non-targeted use of entities
The management of substances used as components of motor vehicles
The palate that is introduced as raw material for production in the chemical
industry, of such entities, a fine in size,
which is calculated based on the volumes of the specified substances that
used not by appointment, and the rate of excise tax,
paragraph 215.3 of Article 215 of this Code increased
1.5 times. "
2. This Act will take effect from the day, next in the day
publish.

President of Ukraine V. YASUKOVIC
Um ... Kiev, 6 November 2012
N 5471-VI