On Amendments To The Tax Code Of Ukraine Regarding Settlement Of Individual Taxation

Original Language Title: Про внесення змін до Податкового кодексу України щодо врегулювання окремих питань оподаткування

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Read the untranslated law here: http://zakon3.rada.gov.ua/laws/show/5412-17

The LAW of UKRAINE on amendments to the tax code of Ukraine regarding settlement of specific issues of taxation (Supreme Council (BD), 2013, no. 43, art. 617) {amended by law No. 5503-VI from 20.11.2012, VVR, 2014, №8, article 89} the Verkhovna Rada of Ukraine decides: I. Make to the tax code of Ukraine (the Supreme Council of Ukraine, 2011 p., Nos. 13-17, art. 112) are as follows: 1. In paragraph 14 of article 14 : 1) Sub 14.1.83 put in the following wording: "14.1.83. the term "investor" for tax purposes under section XVIII of this code is used in the meaning in law of Ukraine "on production sharing agreements".

At the conclusion of multilateral agreements, investor relations is determined by the operator agreement (hereinafter-the investor (the operator) to which assigned functions provided for by the law of Ukraine "on production sharing agreements", including the accounting and payment of tax obligations under the agreement.

When you create a non-resident investor for the implementation of the agreement of the permanent representation in the territory of Ukraine Representative Office for tax purposes is considered as an investor or an investor (the operator).

The articles of the code, which regulated the question of calculation and payment of taxes an investor or investors when performing one-way or multilateral agreement on the distribution of products, used the term "investor (the operator);

2) add clause 14.1.89-1 the following contents: "14.1.89-1. the term "cooperative payment" is used in the meaning in law of Ukraine "on agricultural cooperation";

3) Sub 14.1.126 put in the following wording: "14.1.126. the amount of extracted hydrocarbon: a) for the purposes of sections X, XI-the volume of oil, natural gas (including associated (petroleum) gas), gas condensation in the sense shown in sub-paragraph 14.1.128 of this article;

b) for the purposes of section XVIII-produced products in value, in the law of Ukraine "on production sharing agreements, except in cases where the products manufactured are recorded and used investor as fuel or raw materials;

4) Sub 14.1.139 after paragraph 11, add a new paragraph following contents: "e) Investor (operator) according to the production sharing agreement, which is based on keeping the tax accounting of the value added tax for the production sharing agreement."

In this regard, paragraphs XII-the fifteenth count in accordance with paragraphs thirteenth-to sixteenth;

5) Sub 14.1.180 after the words "the representation of the non-resident legal person" Supplement "investor (the operator) for a production sharing agreement."

2. In paragraph 82 article 82.2: first paragraph after the words and figures "5 days" add words and number for natural persons-entrepreneurs who have no employees, if the conditions specified in paragraphs third-eighth this item, 3 working days ";

supplement paragraphs third eighth-such content: "Documentary unscheduled inspection of the grounds set out in subsection 78.1.7 paragraph 78.1 of the article 78 of this code, for physical persons-entrepreneurs who don't have employees, conducted in the period determined by the first of this item, if you have over the past two calendar years, at the same time the following conditions: the taxpayer filed tax return about lack of income from business activity;

the taxpayer is not registered as a payer of value added tax;

in the tax service is missing tax information on: the use of taxpayer wage labor of individuals;

Open the taxpayer accounts in banks and other financial institutions. "

3. Click 138.9 articles 138 to supplement the words "credit payments to individuals members of agricultural production cooperative, who are not entrepreneurs and that labour participation in the activities of such agricultural cooperative".

4. Click 151.2 Article 151 put this wording: "151.2. When implementing insurance activities of legal entities-residents tax rates are established in the following sizes: 151.2.1. 3 percent-upon receipt of income as a result of the execution of agreements with other types of insurance business specified in paragraph 156.1 article 156 of this code.

151.2.2.0 percent-upon receipt of income as a result of the execution of contracts with term life insurance and pension insurance within the framework of non-State pension provision in case of fulfilling the requirements of the following agreements, certain sub 14.1.52 and 14.1.116, paragraph 14 of article 14 of this code. "

5. In paragraph 152.8 Article 152 the words and figures "156.1 points and 156.2 exclude.

6. Under article 153.3 153:1) the first sentence of the third paragraph of subparagraph 153.3.2 to supplement the words and figures "(except the taxpayers this tax, which fall under article 156 of this code);

2) in subsection 153.3.3 the words and figures "point 156.1 article 156," replace the word and figures "in article 156.

7. Article 156 lay in the following wording: article 156. The peculiarities of taxation of the insurer 156.1. To the income of the insurer, except income stipulated in articles 135 and 136 of this code are also income from insurance activities.

156.1.1. for the purposes of taxation under the income from insurance activities refers to the amount of the income of the insurer, provided during the reporting period, including (but not exclusively) in the form of: 1) insurance payments, insurance payments, insurance premiums charged by the insurer under the insurance, the coinsurance and reinsurance risk on the territory of Ukraine or abroad during the reporting period, reduced taking into account the requirements of this subparagraph the amount of insurance payments , insurance premium, insurance premiums charged by the insurer under reinsurance contracts. While insurance payments, insurance premiums, insurance premiums for contracts of coinsurance included income of the insurer (spìvstrahovika) only in the amount of his share of the insurance premiums provided for by the contract of coinsurance;

2) investment income accrued by the insurer from the placements of life insurance reserves;

3) amount of remuneration owed by the insurer for concluded contracts of insurance, co-insurance, reinsurance;

4) proceeds from the sale of rights regresnoï requirements of the insurer to the insured or other person responsible for caused damages in excess of the above viplačenimi insurance compensations;

5) accrued interest on the deposited premium for the risks taken in perestrahuvannì;

6) amount of sanctions for non-fulfillment of the conditions of the insurance contract, the debtor voluntarily or by a court decision;

7) amount of remuneration charged by the insurer for providing it services sûrvejêra, recourse and adžastera, insurance broker and agent;

8) the amount of the return of share insurance payments (contribution premiums) for contracts of reinsurance in case of their early termination;

9) rewards and tant′êm (forms of compensation the insurer from perestrahovika) on contracts of reinsurance;

10) other income accrued by the insurer within the limits of the insurance activities.

156.1.2. For the purposes of this article: 1) the term "surveyor" means a natural or legal person who carries out the inspection of the object before making it to insurance and after the occurrence of the insured event, and also explains the causes of insurance event;

2) the term "emergency Commissioner" means the natural or legal person who ascertains the occurrence of the insurance case, determines the size of the losses and meets the qualification requirements established by the legislation;

3) the term "adžaster" refers to an individual or a legal entity that participates in the resolution of issues of settlement of claims, the claims of the insured in connection with the onset of the insured loss, as well as evaluating losses after insurance event and determines the amount of indemnity to be paid based on the obligations of the insurer.

156.2. The tax rate.

156.2.1. When implementing insurance activities provided by the point of the article 156.1 tax charged at the rate determined in accordance with subparagraph 151.2.1, paragraph 151.2 Article 151 of this code.

156.2.2. When implementing insurance activities provided by the point of the article 156.4 tax charged at the rate determined in accordance with subparagraph 151.2.2, paragraph 151.2 Article 151 of this code.

{Paragraph twenty-first paragraph 7 of section I of the amended pursuant to law No. 5503-VI from 20.11.2012} 156.2.3. The insurer's profits from the other activities not related to the insurance activities, as well as income received by the insurer-the assignor in the reporting period from reinsurers under reinsurance, reduced the amount of the insurer-assignor insurance payments (indemnity) in part (within the particles), which perestrahovik shall be liable in accordance with the concluded with the insurer-assignor contracts of reinsurance, are taxed in accordance with the terms and according to the rules established by this code, at the rate defined in accordance with paragraph 151.1 article 151 of this code.

156.3. the procedure for calculating tax.

156.3.1. Tax payers are leading a separate accounting of income and expenses related to insurance activity that is taxed at the rates provided in paragraph 151.2 Article 151 of this code, and other activity not associated with insurance that is taxed at the rate envisaged by paragraph 151.1 article 151 of this code.

156.3.2. during the reporting period, the accrued expenses the insurer related to simultaneously getting income from insurance activities, and other activities not related to the insurance, proportionally to the specific weight of the revenue accrued from the insurance business and income from other activities not related to the insurance.

156.4. Features of the definition of the object of taxation from conducting insurance business of life insurance.
156.4.1. The object of taxation from conducting insurance business life insurance are income from life insurance insurance activities, defined in accordance with this article, subject to the requirements established by subsection 153.1.7 paragraph 153.1 article 153, subject to fulfilment of the requirements for the conclusion of contracts of long-term life insurance defined by subsection 14.1.52 paragraph 14 of article 14 of this code.

156.4.2. If the contract term life insurance or pension provision during the first five years of his actions is broken for any reason (except as required by subsection 156.4.4 of this paragraph) to the end of the minimum term his actions or to the insured event occurs, resulting in a full or partial insurance payout or complete cessation of the obligations of the insurer, then the taxpayer, which increased the costs according to the provisions of paragraph 142.2 article 142 of this code must include part of their revenues for the respective fiscal period the amount of such previously paid fees, fees, prizes from the payment of a penalty of $ 120 per cent discount rate of the National Bank of Ukraine, which operated on the day of the occurrence of the insured income tax liability. This obligation is calculated from the beginning of the tax period that occurs for the period in which such taxpayer for the first time has increased costs to the amount of such insurance payments within the framework of this agreement, to the day of filing the tax declaration according to the results of the tax period, which accounts for the fact of such early termination or breach of these requirements. Thus the redemption sum or its part that returns platnikovì tax insurer is not included in the income of such taxpayer.

156.4.3. Penalties for understatement of the object of taxation in cases determined by this point, or to the insurer, or to the taxpayer do not apply.

156.4.4. A long-term contract of life insurance, which the insured is an employer, may involve the change of the insured (employer) on new insured which may be or a new employer or the insured, in the event of the dismissal of the insured person;

change of insurer for a new insurer.

While such a change of the insured (the insurer) must be confirmed by constituents contract between the insured (the insurer), the new insurer (the insurer) and insured person. "

8. in subparagraph 159.5.5 item 159.5 article 159 words "pre-trial investigation authorities to replace the words" an investigator, Prosecutor, a Court of law. "

9. Subparagraphs 165.1.24 and 165.1.48 item 165 article 165.1 lay in the following wording: "165.1.24. income received from selling its own agricultural products grown, vìdgodovana, vilovlena, collected, produced, manufactured, processed and/or processed directly by an individual on land plots, granted in size, set by the land code of Ukraine for: gardening and/or for construction and maintenance of residential homes, commercial buildings and constructions (home area) and/or for individual cottage construction. Thus if the agricultural product has a land share (shares), selected in kind (on the ground), but does not use them (now leased to or serves) gained him the income from sales of agricultural products not included in the total monthly (annual) taxable income;

subsidiary farms and/or land share (shares), selected in kind (on the ground), the aggregate amount of which does not exceed 2 hectares. While the size of the land specified in the second paragraph, subparagraph, as well as the size of the selected in kind (areas) of land shares (shares) that are not used (rented, serviced), not included.

If the size of the land specified in the third paragraph of subparagraph exceeds 2 hectares, the income from sales of agricultural products subject to the common grounds.

The sale of agricultural products (except livestock) the owner must submit the tax agent a copy of the certificate of the presence in it of land referred to in the second and third paragraphs of this subparagraph. Original is the owner of agricultural products during the period of limitation from the date of expiration of such certificate. Help appears to be rustic, settlement or City Council in the place of tax address (place of residence) the taxpayer within five working days from the date of receipt of the relevant Council a written application requesting such help.

The form of the certificate shall be established in the manner prescribed by article 46 of this code for tax returns.

When selling their produce livestock groups 1-5, 15, 16 and 41 COMMODITY obtained from such sale income is not a non taxable income if the amount delivered per year do not exceed 100 sizes the minimum wage established by law on January 1, the reporting (tax) year. These individuals carry out the sale of specified products without getting help on the availability of land.

If the amount of the earned income exceeds the set this subitem size, the physical person is obliged to provide the body of the State tax service certificate on self cultivation, breeding, fattening livestock, published in any form the rural, settlement or City Council in the place of tax address (place of residence), the owner of animal products. If the certificate confirmed by the growing livestock products sold directly by the taxpayer, taxable income is subject to more than 100 sizes the minimum wage established by law on January 1, the reporting (tax) year.

If such a taxpayer not verified independent cultivation, breeding, fattening livestock, the income from the sale of which he received, such income is taxable at the general grounds;

"165.1.48. the agricultural production cooperative member payment of the cooperative, and the funds are returned to the Member of the agricultural service cooperative as a result of overpaid amounts paid by him for the cost of services provided by cooperatives;

size (amount cost) share that is returned to a member of an agricultural production cooperative in the event of a termination by him of membership in the co-op. Excess (amount cost) share more than size (amount, value) equity contributions is taxable in accordance with paragraph 170.2 article 170 of this chapter. "

10. Click 180.1 article 180 complement clause 8 the following contents: 8) individual investor (the operator), who leads a separate tax consequences associated with the performance of the production sharing agreement. "

11. Click 197.1 article 197 Add subitem 197.1.30 following contents: "197.1.30. the creation, delivery, promotion, restoration and dissemination of national cultural product in the manner described by the Cabinet of Ministers of Ukraine ".

12. The second sentence of subparagraph b of paragraph 216.3 articles 216 to lay out in the following wording: "this requirement applies in the case of loss of excisable goods (products) within the norms of the losses which are approved in the manner determined by the Cabinet of Ministers of Ukraine".

13. Item 267.1.2 item 267.1 article 267 after paragraph 11, add a new paragraph following contents: "s) fel′dšers′kì, obstetric health, rural district hospitals, outpatient, ambulatory general practice-family medicine, which are located in rural areas, provided that in rural areas are no pharmacy or subdivisions of pharmacies, retail drugs is carried out by the employees of such items, hospitals, units that have medical education, and only list established by the central body of the Executive power, which ensures the formation of State policy in the field of health, as well as on the basis of agreements concluded with the licensee's licensed on retail drugs. "

In connection with this paragraph, the twelfth count paragraph thirteenth.

14. in article 335:1) at 335.1: paragraph three lay in the wording: "distribution of lucrative and/or category of products and/or their monetary equivalent between investor (operator) and the State transmission operator (Investor) profitable products, proper State for sale";

the fourth paragraph after the words "from the investor to" Supplement "(operator)," and after the words "action"-the words "as well as the use of the investor (the operator) in such property and its subsequent return to the State according to law of Ukraine" on production sharing agreements and transactions;

paragraph five lay in the following wording: "the transfer of the property, including cash, the sides of the production sharing agreement in the use of the investor (the operator) agreement in the framework of this agreement, the free use of such property investor (operator) and/or the return of such property investor (operator) of the appropriate side of the agreement";

the sixth paragraph after the word "production" add the words "and the transfer of its monetary equivalent;

After paragraph the sixth Supplement to the new paragraph the following text: "the sale or other alienation of an investor (the operator) category and/or profitable products, in addition to the tax liabilities of the value added tax on transactions with delivery of the category and/or profitable products by an investor (the operator) in the property as a result of its distribution by Convention, and the profitable products, the proper State and transmitted to the investor (the operator) for the sale, which is determined with regard to article 337 of this code".

In connection with this paragraph, the seventh take part the eighth;

paragraph eight lay in the wording: "the transfer of the property, including cash, the sides of the production sharing agreement the investor (the operator) to enforce the terms of the production sharing agreement in the framework of this agreement and the return of such property investor (operator) of the appropriate side of the agreement";
supplement paragraphs ninth-fourteenth such content: "transfer (transfer) and/or the property of the non-resident investor of its permanent representation for the financing and provision of production sharing agreement in accordance with the programme of work and budget of the costs under the contract, other activities provided by the agreement, and to perform other obligations under the agreement;

free use of the investor (the operator) within the activities related to the implementation of the agreement, any property, including money management, geological, geofìzičnoû, geohìmìčnoû, techno-economic information and other data, technology and/or rights given to the investor according to the legislation and agreements;

the use of the investor (operator) of the product (in its natural state or processed), necessary for the performance of work and other activities stipulated by the agreement on the distribution of products, including combustion products, or such products, related to the execution of the work and the implementation of other activities stipulated by the agreement;

free provision of goods, services or funds to the investor (the operator), or an investor (the operator) during the term of production sharing agreements and within the activities related to the implementation of such an agreement, including providing additional benefits to employees, payment of awards or bonuses in favor of the State and the fulfillment of social obligations stipulated by the agreement on the distribution of products;

the return of the investor (the operator) plots the bowels of (parts of) according to the legislation and the production sharing agreement.

During the term of production sharing agreements and within the activities related to the implementation of such an agreement, the tax of the investor (the operator) is carried out taking into account the features set this section of the code and the production sharing agreement. In case of discrepancies between the provisions of section XVIII and the other provisions of this Code apply under section XVIII of this code;

2) in the first paragraph: 335.2 after the word "investor" add the word "operator";

the fifth paragraph add the words "taking into account article 340 of this code;

in paragraph 6 the words "register by location as the originator of the" replace the words "register a production sharing agreement for its location as the payer;

ninth paragraph after the word "desk" add the words "of the investor (the operator) and production sharing agreements";

the tenth paragraph, after the word "investor" add the words "and" production sharing agreements ";

supplement paragraphs eleventh and twelfth of this content: "in the event of the conclusion of the multilateral agreement on the distribution of products involving multiple investors acting on registration as payer under the agreement, a separate tax and accounting operations connected with the execution of the agreement, the calculation and payment of taxes and fees and submission of tax reports rely on investor (operator).

The definition of investor (operator) and its authority is carried out in the manner prescribed by the legislation on the distribution of product ";

3) under paragraph 335.4 first: after the words "this code" add the words "or agreement";

Add a paragraph to third the following contents: "to investors, according to the production sharing agreement in the framework of their activities under the agreement does not apply to stipulated by this code rules on the taxation of joint activity, taxation under the property management and taxation of long-term contracts (contracts)".

15. In paragraph 336.1 article 336:1) to the first paragraph the following wording: "336.1. Income tax is paid to the investor (operator) of profits obtained by the investor (investors) from the implementation of agreements on the distribution of products, sizes, set this code on the date of the conclusion of the production sharing agreement, taking into account article 340 of this code and the following features;

2) in subparagraph "a": after the words "income investor" Add word "(investors)," and after the words "products by an investor"-the words "(investors) and/or operator";

Add the second and third paragraphs of the following contents: "If the cost of profitable products for a production sharing agreement expressed in a foreign currency for the purpose of calculating the income tax so cost is recalculated in UAH in the order stipulated by the agreement on the distribution of products.

Any other income received by the investor (the operator) during the term of the agreement from activities related to the implementation of that agreement, are not considered as an object of taxation and not counted when determining ";

3) item "b" after the second paragraph add two new paragraphs following contents: "other costs associated with the implementation of the production sharing agreements, which are taken into account when calculating the object of taxation of activities related to the implementation of the agreement, but which are non-refundable (non-refundable) compensation products according to the agreement, are defined according to the rules provided for costs that are taken into account in calculating the object of taxation pursuant to section III of this code unless otherwise provided by this section or production sharing agreement.

Production sharing agreement may involve the indexing of other costs associated with the implementation of the agreement, incurred in the period prior to the start of distribution of the products, which are taken into account during the calculation of object of taxation, but who are non-refundable (non-refundable) compensation products by the relevant agreement in the manner prescribed by the agreement. "

In this regard, paragraph three to consider paragraph fifth;

4) second paragraph of subitem "g" after the word "Investor" add the word "operator";

5) at paragraph third subparagraph "d" words "approved by the Commission exclude;

paragraph 6) the first subparagraph "e" to replace the four paragraphs of the following contents: "e) Base tax (fiscal) period of the tax on profit of enterprises for production sharing agreement is a calendar quarter.

Investor operator submits a quarterly tax return with income tax for each fiscal tax quarter. The rule about compilation of tax reporting and calculation of object of taxation of income tax accrual is not applicable.

Income tax paid during the reporting period the investor (the operator) to the State budget in the period defined for the quarterly tax period.

The duty of filing of annual tax return and payment of upfront fees from income tax to the investor (operator) for a production sharing agreement does not apply. "

In connection with this second paragraph to consider paragraph fifth;

7) item "is" put in the following wording: ") of the investor (the operator) for a production sharing agreement is exempted from the obligation to submit the financial statements and interim and permanent tax difference, together with the tax declaration with profit tax";

8) add clause "" such ") if the non-resident investor operates under production sharing agreement through its representative office, the profits of such investor, resulting from the implementation of the agreement, shall be taxable in accordance with this article of the code and is not subject to taxation according to the rules established by this code for the taxation of non-residents who carry out their activities on the territory of Ukraine through a permanent establishment.

16. In article 337:337.1) subparagraph 1 put in the following wording: "337.1. Supply to the customs territory of Ukraine category and/or lucrative products by an investor (the operator) in the property due to its distribution according to the production sharing agreement, and the profitable products, the proper State and transmitted to the investor (the operator) for sale, is the object of taxation of value added tax, calculated and payable in the amounts and terms established in section V of this code on the date of signing production sharing agreement taking into account article 340 of this code;

2) in the second paragraph: 337.2 exclude;

paragraph four put in the following wording: "taking into account the requirements of articles 21 and 22 of the law on production sharing agreements" in the case of removal of the investor (the operator) to customs territory of Ukraine of products, distributed under the terms of that agreement, duty, excise tax, other taxes and compulsory payments that are payable at the time of customs clearance of goods can not cope, in addition to value added tax, which is charged at a zero rate;

in the fifth paragraph the word "mentioned" excluded;

seventh paragraph after the words "legal persons", add the words "and the permanent representations of non-residents", and the words "works stipulated by the" replace the words "and other activities provided by";

in the eighth paragraph, the word "mentioned" excluded;

3) at 337.3: Add a new paragraph first the following contents: "337.3. If the investor (the operator) for a production sharing agreement consider advisable to voluntarily register as VAT payer, such registration is carried out by his statement ".

In connection with this paragraph, first consider the second paragraph;

second paragraph after the words "as a payer of value added tax," add the words "production sharing agreement";

4) to supplement paragraph 337.4 such content: "337.4. Investor (operator) bagatostoronn′oû production sharing agreement includes the tax credit amount of tax paid (credited) to any investor in agreement, in connection with the acquisition or production of the goods/services of the fixed assets on the basis provided by the investors tax invoices issued by suppliers, the acquisition of which is carried out in accordance with programmes and plans approved in the manner determined by the agreements on the distribution of products.
In the negative sense of the amount of value added tax, calculated in accordance with this code, this amount will be refunded to the investor (the operator), in the manner and terms provided under the production sharing agreement, approved by the Cabinet of Ministers of Ukraine. In this case the investor (operator) has the right to automatic compensation budget of such amounts in full.

17. Click 338.1 article 338 lay in the following wording: "338.1. The procedure for calculation of the rates of payment for subsoil use to extract minerals, conditions and the procedure for its payment and reporting during the production sharing agreements are determined by such agreements.

The rates of payment for subsoil use to extract minerals should not be smaller than the installed section XI of this code at the time of the conclusion of the production sharing agreement, taking into account article 340 of this code.

Tax (fiscal) period for payment for subsoil use to extract the mineral production sharing agreement is a calendar quarter.

Investor (operator) for a production sharing agreement leads consolidated tax accounting and presents a tax calculation of payment for subsoil use, regardless of the number of special permits for subsurface use within production sharing agreements.

Unless otherwise provided by the agreement on the distribution of products, investor (operator) for a production sharing agreement gives tax settlements with payment for subsoil use to extract minerals and to pay such a fee for subsurface to the budget: for the location of the plots of the subsoil, which mined minerals, in case of placement of such areas of the subsurface, within the territory of Ukraine;

the place of the taxpayer's accounting if you plot the bowels, which extracted minerals within the continental shelf and/or exclusive (maritime) economic zone of Ukraine. "

18. In article 339:1) the second sentence of the paragraph after the words 339.1 first paragraph "order such accounting" add the words "list of reports", and the words "in accordance with the legislation of Ukraine exclude;

2) under 339.2 words "annual balance sheet and statements of" replace the word "Reports".

19. Chapter XX of the "transitional provisions": 1) in section 5 subsection 1 of the words "crimes or" replace the words "administrative or criminal";

2) in subsection 2: a) item 26, supplemented by subsection 2 of the law of Ukraine dated July 5, 2012 # 5091-VI, considered paragraph 26-1;

28 b), select the add the following contents: "28. Temporarily, for the period of realization of projects (programs) at the expense of international technical assistance provided under the initiative of the countries of the G8 global partnership against the spread of weapons and materials of mass destruction "are exempt from value added tax operations: importation to the customs territory of Ukraine goods in customs import mode that are not produced in Ukraine is determined by subsection 11 paragraph 4 of chapter XXI" final and transitional provisions "of the customs code of Ukraine. The list and the procedure for the importation of such goods are determined by the Cabinet of Ministers of Ukraine. In the case of misuse of the mentioned goods taxpayer increases the tax liability for the results of the tax period, accounting for such a violation, the amount of value added tax, to be paid at the time of the import of such goods, and is obliged to pay a penalty under this code;

supply to the customs territory of Ukraine goods (other than excisable goods and goods groups 1-24 in accordance with the COMMODITY) and the provision of services, if such goods/services paid by international technical assistance provided under the initiative of the countries of the G8 global partnership against the spread of weapons and materials of mass destruction. " The list of goods/services and the procedure for the implementation of such operations are determined by the Cabinet of Ministers of Ukraine. In case of violation of the requirements established by this order, the taxpayer, who actually took the right to tax breaks deemed that intentionally evades taxation, and to such taxpayer apply punitive (financial) penalties established by this Code;

3) item "e" paragraph 17 unit 4 put in the following wording: "e) profits plane industry received from core activities (30.30 group 18.8 chapter 30 NACE DK 009:2010), and also from the conduct of such enterprises of research and research-constructional works (72.19 group 72.1 section 72 NACE DK 009:2010), performed for the needs of aviation building industry".

II. Final provisions 1. This Act shall take effect from the day following the day of its publication, except: item 2 (concerning changes to 82.2 article 82) section I of this law, which shall enter into force 10 days from the date of publication of this law;

item 8 (regarding the amendments to subparagraph 159.5.5 item 159.5 article 159), subparagraph 1 of paragraph 19 (on changes to paragraph 5 of subsection 1 of section XX of the "transitional provisions") of chapter I of this law, which take effect from the day of enactment of Shapoval;

subparagraph 2 of paragraph 1 (concerning the addition of paragraph 14.1 article 14 subsection 14.1.89-1), item 3 (concerning changes to 138.9 Article 138), item 4 (on changes to 151.2 Article 151), item 5 (on changes to paragraph 152.8 Article 152), subparagraph 2 of paragraph 6 (relating to amendments to subparagraph 153.3.3 item 153.3 article 153), item 7 (relating to amendments to article 156), item 9 (on changes to 165.1 article 165) , subparagraph b of subparagraph 2 of paragraph 19 (concerning the addition of subsection 2 of section XX of the "transitional provisions" of paragraph 28) section I and paragraph 2 of section II of this Act, which shall enter into force on January 1, 2013.

2. The name and part of the first and second article 29 of the law of Ukraine "on agricultural cooperation" (Supreme Council of Ukraine, 1997, no. 39, 261) lay in the following wording: "article 29. Income and income of the cooperative 1. Income of the cooperative is formed with the proceeds from its commercial activities.

To the costs of the cooperative include costs for: material and similar shapes to them;

salaries of employees;

payment of taxes and charges (statutory payments);

repayment of loans;

payment of the cooperative benefits.

2. The difference between the income of the cooperative and ponesenimi costs are listed in part 1 of this article, the profits of such cooperative, which rushes including for damages, payment of shares income shares, contributions to the funds of the cooperative. "

3. The Cabinet of Ministers within three months from the date of enactment of this Act: to bring their regulations into conformity with this Act;

ensure the review and enforcement of the relevant central bodies of executive power of their regulations into conformity with this Act.

President of Ukraine Viktor Yanukovych Kiev October 2, 2012 # 5412-VI