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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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LAW OF UKRAINE

For amendments to the Tax Code of Ukraine on the settlement of individual issues of taxation

(Information Of The Verkhovna Rada (VR), 2013, No. 43, pp. 617)

{With changes under the Act
No. 5503-VI of 20.11.2012 , VB, 2014, No. 8, pp. 89}

Verkhovna Rada of Ukraine Orders:

I. Amend Tax Code of Ukraine (Information of the Verkhovna Rada of Ukraine, 2011, No. 13-17, p. (112) Such changes:

1. In paragraph 14.1 of Article 14:

(1) Sub-paragraph 14.1.83:

"14.1.83. the term" investor " for the purposes of taxation according to section XVIII of this Code is used in the meaning given in "Law on the Distribution of Products Agreements" .

When making a multilateral agreement, investors are defined by an agreement operator (followed by an investor (operator) on which the functions are predicted. Law of Ukraine "On the Agreement on the Distribution of Products" , including the conduct of accounting and payment of tax obligations under the agreement.

In the event of creation of an investor-a non-resident to perform a permanent representation agreement on the territory of Ukraine representation for the purposes of taxation is seen as an investor or investor (operator).

In articles of the Code of Code, which are regulated by the question of counting and paying taxes by investors or investors when performing a unilateral or multilateral distribution agreement, the term "investor (operator)" is used.

(2) complement sub-paragraph 14.1.89 - 1 such content:

" 14.1.89 - 1 . The term "cooperative payments" is used in the meaning given in The Law of Ukraine "On agricultural transaction" ;

(3) Sub-paragraph 14.1.126:

" 14.1.126. Volume of mined hydrocarbons:

(a) for the purposes of sections X, XI-volume of oil, natural gas (including satellite gas), gas condensate in the meaning given in the sub-paragraph 14.1.128 of this article;

b) for the purposes of section XVIII-produced products in the meaning given in "Law on the Distribution of Products Agreements" In addition to cases where the produced products are leaved and used by investors as fuel or raw materials ";

(4) Subparagraph 14.1.139, after the paragraph of eleventh supplement to the new paragraph of such content:

(g) The investor (operator) in accordance with an agreement on the distribution of products on which the tax deduction is put to the added value for the distribution of products. "

In this regard, the paragraphs of the twelfth and fifteenth are to be considered by the paragraphs of the thirteenth to sixteenth.

(5) Sub-paragraph 14.1.180. after the words "non-resident-resident representation", amend the words "investor (operator) under the agreement on the distribution of products".

2. In paragraph 82.2 of Article 82:

"5 working days" should be supplemented by words and digital "for individuals-entrepreneurs who do not have the hired employees, in the presence of conditions defined in paragraphs of the third-eighth of this item,-3 working days";

Add the paragraphs to the third and eighth of the following:

" The documentary unplanned check out of the sub-item 78.1.7, paragraph 78.1 of this Code, for individuals-entrepreneurs who do not have the hired workers, is held in rows issued by the paragraph first of this item. In the last two calendar years, at the same time:

The taxpayer was given a tax declaration of lack of income from the failure of economic activities;

The taxpayer is not registered as a taxpayer for the added value;

There is no tax information on the tax authorities:

The use of a taxpayer for the tax of the hired labour of individuals;

an open payer of the tax of accounts in banks and other financial institutions. "

3. Paragraph 138.9 of article 138 complements the words "cooperative payments to the physical persons-members of the production agricultural cooperative which are not entrepreneurs and who take the labour force in the activities of such agricultural cooperative".

4. Paragraph 151.2 of Article 151 is set out in this edition:

" 151.2. When exercising the insurance activities of legal entities-residents of the tax rate are established in the following sizes:

151.2.1. 3% on the receipt of income from other types of insurance, as defined by paragraph 156.1 of Article 156 of this Code.

151.2.2. 0 per cent-when obtaining revenue by making contracts with long-term life insurance and pension insurance within non-state pension provision, in case of compliance with such contracts identified by the subparagraphs 14.1.52 and 14.1.116 of article 14 of this Code ".

5. In 152.8, article 152 words and numbers "paragraphs 156.1 and 156.2" are excluded.

6. In paragraph 153.3, article 153:

(1) The first sentence of the paragraph of the third subparagraph 153.3.2 shall be complemented by the words and figures "(except for the payers of this tax, which are subject to article 156 of this Code)";

(2) In subparagraphs 153.3.3, the words and figures "paragraph 156.1 of Article 156" replace the words and figures of "Article 156".

7. Article 156 of the Board of Editors:

" Article 156. Insurance coverage

156.1. Prior to the income of the insurance, aside from the income provided by the articles of 135 and 136 of this Code, there are also incomes from insurance.

156.1.1. For the purposes of taxation, under the income of the insurance activities, the amount of the income of the insurance paid for during the reporting period, including (but not solely) as:

1) Insurance payments, insurance premiums, insurance premiums listed by insurance under contract insurance, co-insurance and reinsurance of risks in Ukraine or abroad during the reporting period reduced by the requirements of this report. A sub-item on the amount of insurance payments, insurance premiums, insurance premiums listed by insurance premiums. In this insurance payment, insurance premiums, insurance premiums are included in the insurance contracts (co-insurance) only in the amount of its part of the insurance premium provided by the co-insurance contract;

(2) an investment income provided by insurance from the placement of reserves of life insurance;

(3) the amounts of rewards, proper insurance under the specified insurance contracts, co-insurance, reinsurance;

(4) Income from the realization of the right of the regression requirement of the insurance requirement to the insurance or other person responsible for causing damages in part exceeding the paid insurance reimburses;

(5) the interest on the proposed risk prizes accepted in the reinsurance;

(6) the amount of sanctions imposed on non-compliance with the terms of the insurance agreement identified by the debtor voluntarily or by the decision of the court;

(7) the amount of rewards awarded by insurance for providing them with a Surveyor, an emergency commissioner and adjaster, an insurance broker and an agent;

8) the sum of the return of the proportion of insurance payments (contributions, prizes) by the reinsurance contracts in the event of an early termination;

9) reward and dance (forms of reinsurance reward) by reinsurance contracts;

10) other income provided by insurance in the limits of insurance.

156.1.2. For this article:

1) under the term "Surveyer", a physical or legal entity is understood to exercise a survey of the facility prior to the adoption of insurance and after the insurance case, and finds out the causes of the insurance event;

(2) The term "emergency commissioner" is understood to be a physical or legal entity that discovers the causes of the insurance case, determines the size of the damages and comply with the qualifications prescribed by the law;

(3) Under the term "adjaster" is understood to be a physical or legal entity involved in resolving the issues to settle the claims of the guard claims due to the insurance case and also commits the assessment of damages after the insurance case and Determine the amount of the insurance refunds that the payment is payable on, based on the insurance commitments.

156.2. Tax rate.

156.2.1. In the implementation of the insurance activity provided by paragraph 156.1 of this article, the tax is justified by the stakes specified in accordance with sub-item 151.2.1 of Article 151 of this Code.

156.2.2. In the implementation of the insurance activity provided by paragraph 156.4 of this article, the tax is justified by the stakes in accordance with sub-item 151.2.2 of paragraph 151.2 of Article 151 of this Code.

{Paragraph twenty-first paragraph 7 of section I with changes made under the Act No. 5503-VI of 20.11.2012 }

156.2.3. Insurance profits from other activities not related to insurance, as well as the proceeds received by the assignor in the reporting period from reinsurance contracts reduced by the amount of insured-assignor Insurance payments) in part (within a particle), in which the reinsurance is responsible according to the reinsurance agreement imposed by the reinsurance contracts, taxable in order, line and by the rules established by this Article 151 of this article, pursuant to paragraph 151.1 of Article 151 of this The Code.

156.3. The order of the tax.

156.3.1. Tax payers lead a separate account of income and expenses related to the failure of insurance, which is taxable by the rates predicted by paragraph 151.2 of Article 151 of this Code, and other non-insurance activities. is taxed in accordance with paragraph 151.1 of Article 151 of this Code.

156.3.2. The reporting period of the insurance related to the same by the receiving income from insurance and other activities not related to the insurance is distributed in proportion to the total income of the income generated from insurance, and -Income from other activities not related to insurance.

156.4. The definition of an object of taxation for the failure of the insurance of life insurance.

156.4.1. The object of taxation for the failure of life insurance is the income from life insurance, defined in accordance with this article, subject to the requirements set by sub-paragraph 153.1.7 of paragraph 153.1 of Article 153, for Conditions for the implementation of the requirements for the long-term life insurance contracts identified by sub-paragraph 14.1.52. of Article 14, paragraph 14.1, of this Code.

156.4.2. If the contract of long-term life insurance or non-state pension provision for the first five years of its action is broken for any reason (except in cases stipulated by paragraph 156.4.4 of this item) until the end of the minimum term its actions or prior to the insurance, resulting in a full or partial insurance payment or a full termination of the insurrection, the taxpayer, which increased costs according to paragraph 142.2 of Article 142 of this Code, Obligation to include in its income for the corresponding reporting period of such prepaid payments, contributions, prizes, with a pension of 120 per cent of the account of the National Bank of Ukraine, which has been operating on the day of the tax obligation of tax liability. Such a commitment is calculated from the start of the tax period following the period in which such a tax payer has first increased the costs of such insurance payments within such a contract, to the day of filing a tax declaration by the consequences. A tax period that accounts for such an early breakdown or violation of the specified requirements. In this case, the amount or part thereof, which is returned by the payment tax insurance, is not included in the income of such a tax payer.

156.4.3. Penalties for taxation of an object of taxation in cases determined by this item nor the insurance fee nor the taxpayer are applicable.

156.4.4. The long-term contract of life insurance, followed by a employer, can predict:

The changing of the strait (employer) on a new guard who may be either a new employer, or an insured person, in the event of an insurance exemption;

A change of insurance on a new insurance company.

In doing so, the safety of the insured (insurance) must be confirmed by a tripartite agreement between the insured (insurance), the new insurance (insurance) and the insured person. "

8. In sub-item 159.5.5, paragraph 159.5 of article 159 of the words "the authorities of the investigation" will replace the words "the investigator, the prosecutor, the court".

9. Sub-items 165.1.24 and 165.1.48, paragraph 165.1.48, of Article 165, of the text read:

" 165.1.24. The proceeds derived from the sale of its own agricultural products, reborn, evoked, collected, manufactured, processed, processed and/or processed directly by the physical person on land in size, established Land Code of Ukraine for doing:

Horticulture and/or for the construction and maintenance of the housing, economic buildings and facilities (front areas) and/or for individual gift construction. If the owner of agricultural products also has land (rations) allocated to the location (on the terrain), but do not use them (rent or serve), the proceeds from the sale of agricultural products are not included. to the total monthly (annual) taxable income;

Personal Agriculture and/or Land Parts (Pai) allocated to the nature (on the site), the total size of which is not above 2 hectares. The size of the plots of land used in paragraph 2 of this sub-item, as well as the size of the allocated land (in the area) of the land particles (s) which are not used (surrendered to the rent, is served), are not counted.

If the size of the land areas specified in the third of this sub-item exceeds 2 hectares, the income from the sale of agricultural products is subject to taxation on common grounds.

When selling agricultural products other than animal products, the owner must submit a copy of the tax agent for the presence of land used in the paragraphs of the second and third of this sub-item. The original manual is kept in the owner of the agricultural output for the period of time of identity from the date of the work of the manual. The Help is published by a rural, rural, or urban council for the location of a tax address (place) of a tax payer for five working days from the date of receipt of a written statement.

The reference form is set in the order specified by Article 46 of this Code for Tax declarations.

On the sale of one animal production to groups 1-5, 15, 16 and 41 OCT ZED , from such sales, income is not a taxable income, if the sum of the total is not exceeding 100 per year of the minimum wage established by the law on 1 January (tax) of the year. Such physical individuals sell the mentioned products without obtaining help about the presence of land.

In the case of the amount of income obtained exceeds this sub-item size, the physical person is obliged to provide a state tax service body for self-cultivation, breeding, feeding of animal products that appear in the area. An arbitrary form of rural, village or city council for the place of tax address (place of residence) of animal products. If the reference is to confirm the cultivation of sold animal products directly by the taxpayer, taxation is subject to income exceeding 100 sizes of the minimum wage established by the law on January 1 of the reporting (tax) year.

If a tax payer is not supported for self-cultivation, breeding, reproducing the products of the animal, the proceeds from which it has been sold, such revenues are taxable on the general basis ";

" 165.1.48. Co-operative payments to the membership of the production agricultural cooperative, as well as the funds returned to the membership of the agricultural service co-operative due to the surplus cost of the services provided by the cooperative;

the size (sum, value) of the paw that returns to the membership of the agricultural production cooperatives in the event of termination of membership in the cooperative. The above size (sum, value) of the fall above the size (sum, value) of the rations is taxable in the order prescribed by paragraph 170.2 of Article 170 of this section. "

10. Paragraph 180.1 of article 180 would complement paragraph 8 of this content:

"8) the person is an investor (operator) who leads a separate tax account, associated with the implementation of the distribution of products".

11. Paragraph 197.1 of article 197 would complement paragraph 197.1.30 of this content:

" 197.1.30. creation, supply, promotion, restoration and distribution of national cultural product in the order defined by the Cabinet of Ministers of Ukraine. "

12. Second sentence of sub-item "b", paragraph 216.3 of Article 216, read: " This requirement is applicable in the case of loss of goods of goods (products) within the rules of losses which are approved in a manner determined by the Cabinet of Ministers. Ukraine ".

13. Sub-paragraph 267.1.2 of paragraph 267.1 of Article 267, after paragraph 12, shall complement the following new paragraph:

" (and) Feldsherry, Feldschersk-obstetric points, rural hospital hospitals, outpatient hospitals, general outpatient hospitals-family medicine located in rural areas, provided that rural hospitals do not have pharmacies or structs. The pharmacy units, the retail commerce of medicines are carried out by employees of such items, hospitals, outpatients who have medical education, and solely on the list established by the central executive body providing the formation Public health policy, as well as on the basis of treaties, (a) A licensee which has a licence to retail trade in medicines. "

In this regard, the paragraph of the twelfth is the thirteenth paragraph.

14. In Article 335:

(1) In paragraph 335.1:

paragraph of the third set in this edition:

"The distribution of income and/or compensation products and/or their monetary equivalent between an investor (operator) and the state, the transfer of the operator (investment) of profitable products, of the state, for further sale";

a paragraph of the fourth after the words "from an investor" to supplement the word "(operator)" and after the words "actions of the agreement"-words "as well as to use the investor (operator) such as the master and his next return to the state in accordance with the Law of Ukraine" Distribution of products "and agreements";

The fifth paragraph of the article reads as follows:

" Transfer of property, including monetary funds, parties to the distribution of products to the use of an investor (operator) agreement within such an agreement, free use by such a major investor (operator) agreement and/or return of such property to investors. the relevant side of the agreement ";

the paragraph sixth after the word "products" to supplement the words "and the transfer of its cash equivalents";

after the paragraph of the sixth complement the new paragraph of this content:

" Sale or other alienation by an investor (operator) of compensation and/or profitable products other than tax liability from the added value for the costs of compensation and/or profitable products acquired by the investor. (operator) as a result of its distribution by agreement, and profitable products, to the state and to the investor (operator) for further sale, which are defined in regard to Article 337 of this Code. "

In relation to this paragraph, the seventh will be considered a paragraph of the eighth;

Paragraph 8:

" Transfer of property, including monetary funds, parties to the distribution of investor products (operator) to enforce the terms of the distribution of products within such an agreement and return of such property by an investor (operator) to the relevant side ";

Complement the paragraphs of the ninth to fourteenth such content:

" (transfer) funds and/or property of an investor-non-resident to his permanent representative to fund and provide activities under the agreement on the distribution of products according to the programme of work and cost of agreement, other The activities envisaged by the agreement, as well as to perform other obligations under the agreement;

The free use of an investor (operator) within the activities associated with the implementation of the agreement, any major, including monetary, geophysical, geophysical, geochemical, technical and economic information and other data, technology And/or rights provided by investors in accordance with the legislation and the agreements;

the use of an investor (operator) of products (in its natural state or recycled) necessary to perform work and carry out other activities predicted by the agreement on the distribution of products, including burning of products, or loss of such a Products related to the implementation of work and implementation of other activities foreseen by the Agreement;

Free provision of goods, works, services or money to an investor (operator) or investor (operator) during the action line of the product distribution agreement and within the activities related to the implementation of such an agreement, including the provision of additional The benefit of the workers, the payment of prizes or bonuses in favour of the state and the execution of social obligations stipulated by the agreement on the distribution of products;

the return of an investor (operator) area of the interior (their parts) in accordance with the legislation and the distribution of products.

During the course of an agreement on the distribution of products and within the activities related to the implementation of such an agreement, the taxation of an investor (operator) is carried out with the features established by this section of the Code and the Agreement on the Distribution of Products. In the case of disagreements between the provisions of section XVIII and other provisions of this Code apply the rules prescribed by section XVIII of this Code ";

(2) In paragraph 335.2:

the paragraph of the first paragraph of "investor" to add to the word "(operator)";

The fifth paragraph is complemented by the words "subject to Article 340 of this Code";

In the paragraph of the sixth word, "register by locality as a taxpayer", replace the words "to register a product distribution agreement for its location as a taxpayer";

Paragraph 9, after the word "registration", supplemented with the words "investor (operator) and product distribution agreements";

The tenth after the word "investor", in addition to the words "and the distribution agreements";

Complement the paragraphs of the eleventh and twelfth such content:

" In the event of a multilateral agreement on the distribution of products involving several investors the duty to register as a taxpayer for the agreement, conduct individual tax and accounting transactions related to the implementation of the agreement, Taxes and fees and the filing of tax reporting rely on an investor (operator).

The definition of an investor (operator) and its authority is exercised in the order stipulated by the distribution legislation ";

(3) in paragraph 335.4:

Paragraph 1 of the first paragraph of the Code of the Code

Add a paragraph to the third such content:

" To investors under agreement on the distribution of products within their agreement are not applicable to this Code of the Regulation on the taxation of common activities, taxation on the treaties management of the mine and taxation of long-term activities. contracts (contracts). "

15. In paragraph 336.1, article 336:

1) the paragraph of the first set in this edition:

" 336.1. The income tax is paid by an investor (operator) of the profits received by investor (investors) from the execution of the product distribution agreements, in the size set by this Code on the date of the completion of the product distribution agreement, with regard to the article 340 of this Code and such features ";

2) in sub-item "a":

After the words "investor income," add to the word "(investors)", and after the words "products acquired by an investor"-"(investors) and/or operator";

Add the following paragraphs to the second and third of the following:

" If the cost of profitable products under the agreement on the distribution of products is expressed in foreign currency, for the purposes of calculating the income tax on enterprises, the value is listed in the hryvnia in the order stipulated by the product distribution agreement.

Any other income obtained by the investor (operator) during the line of action of the agreement on activities related to the implementation of such an agreement is not considered as a taxation object and are not counted during its definition ";

(3) Subparagraph "b" after the paragraph of the second addition to two new paragraphs of the following:

" Other costs associated with the implementation of the distribution agreement, which are taken into account during the evaluation of the object of taxation from activities related to the implementation of the agreement, but which are not reimbursed (not subject to damages). The products according to the agreement are determined by the rules stipulated for the costs taken into account under the calculation of the taxation facility according to section III of this Code, unless otherwise provided by this section or the distribution agreement of the products.

The product distribution agreement may predict the indexing of other expenses related to the implementation of the agreement incurred in the period prior to the distribution of products that are counted during the calculation of the subject of taxation, but which are not reimbursed (not subject). (a) Compensation for the relevant agreement, in order provided by the Agreement ".

In this regard, the third paragraph of the paragraph is five;

(4) a paragraph of the second subparagraph of "g" after the word "Investor" to complement the word "(operator)";

(5) In the paragraph of the third sub-item "D", the words "approved by the inter-agency commission" to exclude;

(6) The paragraph of the first sub-paragraph "e" shall be replaced by four paragraphs of such content:

" (e) A basic tax (reporting) period of income tax dollars for the distribution of products is the calendar quarter.

An investor (operator) delivers a quarterly tax declaration on revenue for each reporting tax quarter. The rule about tax reporting and the calculation of the taxation facility on income tax on businesses to the buildup is not applicable.

The income tax for businesses over the reporting period is paid by an investor (operator) to the appropriate budget in the lines defined for the quarterly tax period.

The duty to submit an annual tax declaration and payment of advance contributions from income tax to an investor (operator) under the agreement on the distribution of products is not applicable. "

In this regard, the second paragraph of the paragraph is five;

(7) The sub-paragraph "is" to be taught in such an editorial:

"(a) investor (operator) under the agreement on the distribution of products exempt from the duty to submit financial reporting and temporary and permanent tax differences along with the tax declaration on the income tax of enterprises";

(8) To supplement the "same" sub-paragraph:

If the non-resident investor acts under the agreement on the distribution of products through its representation, the profits of such an investor received from the implementation of the agreement are taxed in accordance with this article of the Code and not subject to the regulations imposed by the regulations; established by this Code for the taxation of non-resident profits that carry out their activities in the territory of Ukraine through permanent representation. "

16. In Article 337:

(1) Paragraph 337.1 of the drafting of:

" 337.1. Supplies to the customs territory of Ukraine in compensation and/or profitable products acquired by an investor (operator) as a result of its distribution by agreement on the distribution of products, and profitable products owned by the state and the selected investor (operator) for further sale, is the target of a tax on added value, calculated and paid in sizes, order and rows installed by the section V of this Code on the date of the transaction distribution agreement, subject to
Article 340 of this Code ";

(2) In paragraph 337.2:

The second to exclude;

the paragraph of the fourth edition:

" Given the requirements of articles 21 and 22 Law of Ukraine "On the Agreement on the Distribution of Products" in the case of a withdrawal by an investor (operator) of the customs territory of Ukraine products distributed under the terms of such an agreement, mito, excise tax, other taxes and mandatory payments to be paid during the customs clearance of goods, are handled in addition to the value tax on the added cost, which is handled by the zero rate ";

In paragraph 5, the word "marked" to exclude;

the paragraph of the seventh after the words "on legal persons" to be supplemented with the words "and the permanent representatives of non-residents", and the words "works stipulated" to replace "works and other activities envisaged";

in the paragraph of the eighth word "marked" to exclude;

3) in paragraph 337.3:

Complement the new paragraph with the first such content:

" 337.3. If an investor (operator) of an agreement on the distribution of products is deemed to be voluntarily registered as a tax payer for the added value, such registration is carried out by its statement. "

In this regard, the first paragraph should be considered a paragraph by the second paragraph;

Paragraph 2 second after the words "as a taxpayer for the added value" would be supplemented by the words "under the agreement on the distribution of products";

(4) complement paragraph 337.4 of this content:

" 337.4. The investor (operator) for a multilateral agreement on the distribution of products includes the tax credit amount of the tax, paid (calculated) any investor under agreement, in relation to acquisition or manufacture of goods/services, major means. Based on the investors of tax bills issued issued by vendors whose purchase is made according to programs and plans approved in the order defined by the product distribution agreements.

At the negative value of the value added tax, calculated according to this Code, the sum is subject to an investor (operator), in order and row provided by the agreement on the distribution of products approved by the Cabinet of Ministers. Ukraine. To this end, an investor (operator) has the right to an automatic budget reimbursement of such a sum in its entirety. "

17. Paragraph 338.1 of Article 338 shall be set out in such an editorial:

" 338.1. The order of computation, charge fees for the use of superframes for the extraction of minerals, conditions, and the order of its payment and the submission of reports during the execution of agreements on the distribution of products are defined by such agreements.

The fees for the use of the superseers for the extraction of minerals should not be smaller than the division XI of this Code at the time of the agreement on the distribution of products, subject to Article 340 of this Code.

The tax (reporting) period for the use of the goods for the extraction of minerals by the product distribution agreement is the calendar quarter.

An investor (operator) for the product distribution agreement leads a consolidated tax accounting and gives a tax calculation on the use of superframes regardless of the number of special permits to use the superpower within the product distribution agreement.

If another is not envisaged by the product distribution agreement, the investor (operator) for the distribution agreement gives tax calculations to the use of the minerals to extract minerals and pay such fees for the use of the goods. Budget:

From the location of the site of the interior of which the mineral extraction is located, in the case of the placement of such a section of the interior within the territory of Ukraine;

For the location of the taxpayer in the event of a section of the interior from which the fossil is mined, within the continental shelf and/or the exclusive (maritime) of the economic zone of Ukraine. "

18. In Article 339:

(1) Second sentence of the paragraph of the first paragraph 339.1, after the words "Order of such accounting", add the words "list of reports" and the words "according to the requirements of the legislation of Ukraine" to exclude;

(2) In paragraph 339.2, the words "Risky Balance and Reporting" would be replaced by "Reports".

19. In section XX, "Transitional provisions":

(1) In subsection (5) of subsection 1, the words "crimes or" to be replaced by the words "administrative or criminal";

2) in subsection 2:

(a) paragraph 26 complemented to subsection 2 Law of Ukraine of 5 July 2012 No. 5091-VI Paragraph 26 - 1 ;

(b) complement paragraph 28 of this content:

" 28. Temporarily, for the period of implementation of projects (programs) through international technical assistance, which is provided according to the initiative of the Great News countries "Global Partnership against Arms Distribution and Materials of Mass Destruction," from taxation of the tax on the added cost of the transaction with:

Import into customs territory of Ukraine of goods in customs regime not produced in Ukraine, defined by paragraph 11, paragraph 4, section XXI, "Final and transitional provisions" of the Customs Code of Ukraine. The list and order of importation of such goods is determined by the Cabinet of Ministers of Ukraine. In the case of non-targeted use of the specified goods, the taxpayer increases the tax obligations under the tax period, which accounts for such violations, by the amount of tax on the added value to be paid at the time of import. Goods, as well as the obligation to pay a penny according to this Code;

supply in the customs territory of Ukraine goods (except for the goods and goods of groups 1-24 according to OCT ZED ) and provision of services if such goods/services are paid for by international technical assistance, which is provided in accordance with the "Global Partnership Against Arms Distribution and Materials of Mass Destruction" country initiative. The list of goods/services and the order of implementation of such operations is determined by the Cabinet of Ministers of Ukraine. In the event of a violation of the requirements established by this order, the tax paid tax that actually took the right to tax exemptions is said to be deliberately evading taxation, and to such taxpayer will apply penalties (financial) sanctions, "established by this Code";

(3) Sub-paragraph 17 of subsection (17) of subsection (s) of the section:

" (g) profits of the aircraft industry received from core activities (class 30.30 group 30.3 section 30,30) CWED DK 009:2010 ), and also from conducting such enterprises of research and development work (class 72.19 group 72.1 of section 72) CWED DK 009:2010 ) which are performed for the needs of the aircraft industry. "

II. Final Position

1. This Act shall take effect from the day, following the day of its publication, in addition to:

Item 2 (For amendments to paragraph 82.2 of Article 82) of section I of this Act, which is to take effect 10 days from the day of publication of this Act;

Item 8 (For amendments to sub-item 159.5.5, paragraph 159.5, article 159), sub-paragraph 1 of paragraph 19 (alterations to paragraph 5 of subsection 1 of section XX "Transitional provisions") of the Section I of this Act which take effect from the day of entry into force Criminal Procedure Code of Ukraine ;

sub-paragraph 2, paragraph 1 (on the completion of Article 14, paragraph 14.1, paragraph 14.1.89, - 1 ), Item 3 (for amendments to paragraph 138.9 of Article 138), Item 4 (for amendments to Article 151, paragraph 151.2), Item 5 (amendment to paragraph 152.8. of Article 152) Paragraph 6, paragraph 2 (for amendments to sub-item 153.3.3, paragraph 153.3, para. 153), Item 7 (for amendments to Article 156) Item 9 (for amendments to paragraph 165.1 of Article 165), sub-paragraph 2 of paragraph (2) (on the addition of subsection 2 of section XX "Transitional provisions" to paragraph 28) of section I and Section II, paragraph 2 of this Act, which take effect from 1 January 2013.

2. First and second article 29 The Law of Ukraine "On Agricultural Cooperation" (Information of the Verkhovna Rada of Ukraine, 1997, No. 39, pp. 261) set out in such an editorial:

" Article 29. Income and profit of co-operative

1. The arrival of the cooperative is formed from revenues from its economic activity.

The costs of the cooperative include the costs of:

Covering material and comparable costs;

Payment of employment;

Payment of taxes and fees (mandatory payments);

Repayment of credits;

Payment of cooperatives.

2. The difference between cooperative income and cost spent in part one of this article is the profit of such cooperative, which is directed at the coverage of losses, payment of rations per cent income, counting up to the funds. "Co-operative."

3. The Cabinet of Ministers of Ukraine for three months from the day of entry into force:

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

Provide a revision and guidance to the respective central executive bodies of their legal and legal acts in compliance with the Act.

President of Ukraine

(...) (...)

Um ... Kyoto
October 2, 2012
No. 5412-VI