On the introduction of changes to some laws of Ukraine on the settlement of the scientific and economic compensation of the risk of population living in the area of surveillance
(Information of the Verkhovna Rada (VR), 2013, No. 14, pp. 90)
Verkhovna Rada of Ukraine Orders:
1. To make changes to such laws of Ukraine:
(1) Text of Article 12 - 1 Law of Ukraine "On the Use of Nuclear Energy and Radiation Security" (Information of the Verkhovna Rada of Ukraine, 1995, No. 12, p. 81; 2010, No. 1, pp. (3) To read:
" The funding of the socio-economic compensation for the risk of population living in the territory of the surveillance area is carried out from the Special Fund of the State Budget of Ukraine for the gathering on social and economic risk compensation. The population living in the territory of the surveillance area (hereafter-gathering).
The collection taxpayers are exploiting nuclear installations, enterprises from extraction and processing of uranium ore, as well as enterprises that are customers of building nuclear installations or facilities designed to treat radioactive waste, the company said. You know what matters is common.
for the operating organizations of nuclear installations-the volume (cost) of the implemented electric energy produced by the atomic power stations in the reporting period (excluding the added value tax), which is defined on the basis of the acts of sale Electric power, compiled by the taxpayer and the buyer of electric power according to the agreement between the members of the wholesale electricity market of Ukraine;
for enterprises of mining and processing of uranium ore-the volume of an implemented collection payer in the reporting period (uranium concentrate, in kilograms of accuracy to decimal), which is defined on the basis of the transfer of transmission Such a product made by the buyer and buyer. The stated acts must contain data on the volume of an implemented collection of collection in the reporting period;
for businesses that are customers with the construction of new nuclear plants or facilities designed to treat radioactive waste, which have public value, is the sum of effectively paid capital investment by reporting capital investments. the period according to accounting data (excluding tax on added value and amount of financial costs, capitalized according to the requirements of provisions (standards) of accounting).
For the exploiting organizations of nuclear installations-in the amount of one per cent of the electricity implementation produced by the nuclear power stations in the reporting period (excluding the added value tax);
for enterprises of mining and recycling of uranium ore-in size 2.75 hryvnia per kilogram of realized final product-uranium concentrate (excluding tax on added value);
for enterprises which are customers of construction of new nuclear plants or facilities designed to treat radioactive waste that have a public value-in size defined by the Verkhovna Rada of Ukraine as a share of the value building separately for each installation or object during the decision of the placement, design and construction of such an installation in the order installed The Law of Ukraine "On the Order of Decision Making, Design, Building of Nuclear Plants and Objects intended for the handling of radioactive wastes that are of public importance" .
The amount of funds equal to the posted collection, according to the paragraph of the fourth part of the fourth of this article, takes into account the construction of new nuclear installations or facilities designed to treat radioactive waste, which have a public value, and is included in the cost of an object that is being built. The gathering is coping proportionately to the actual capital investment, according to accounting.
The reporting period for the payment of the collection is equal to the calendar month.
The collection fees themselves make up the calculation of the collection in two copies, one serving monthly, for 20 days, which will rise over the last day of the reporting period, to the State Tax Service, which is on account and the other to the public. The relevant authority of the Central Executive Authority, which provides the implementation of public policy in the treasury for budget funds, in a three-day period after the submission of the specified calculation to the State Tax Service Authority.
The form of calculation of the collection is set by the Cabinet of Ministers of Ukraine.
Taxpayers will pay the gathering for the reporting period to the state budget by the place of their stay on account for 10 calendar days, which are the last day the marginal line of filing the calculation of the collection to the State Tax Service Authority.
Taxpayers are responsible for the correctness of the calculation of the collection, completeness and timeliness of its payment, for the timely submission of the calculation calculations according to the requirements Tax Code of Ukraine .
Control of the correctness of the calculation of the collection, completeness and timeliness of its payment, at the timely submission of calculations carried out by the State Tax Service bodies in accordance with the law ";
(2) Article 4 Law of Ukraine "On the order of decision making on placement, design, construction of nuclear installations and facilities intended for the handling of radioactive waste, which have a public meaning" (Information of the Verkhovna Rada of Ukraine, 2005, No. 51, p. 555) complement the paragraph with the sixth such content:
" for enterprises that are customers of building new nuclear plants or facilities designed to treat radioactive waste, which have a public value-the size of the gathering on socio-economic compensation of the population, which resides in a surveillance area defined in accordance with the requirements of Article 12 - 1 Law of Ukraine "On the Use of Nuclear Energy and Radiation Security" .
2. This Act will take effect from the day, the next in the day of its publication.