On Amendments To The Tax Code Of Ukraine To Provide Updates To Park Cars Ambulance

Original Language Title: Про внесення змін до Податкового кодексу України щодо забезпечення оновлення парку автомобілів швидкої медичної допомоги

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Read the untranslated law here: http://zakon3.rada.gov.ua/laws/show/4279-17

                                                          
With a k o n u r as th h s on amendments to the tax code of Ukraine to provide updates to park cars ambulance (Supreme Council of Ukraine (BD), 2012, N 31, 389), the Verkhovna Rada of Ukraine about with t and o in l I have: I. Make section XX of the "transitional provisions" of the tax code of Ukraine (2755) (Supreme Council of Ukraine, 2011, NN 13-17, art. 112) are as follows: 1. Subsection 2 to supplement paragraph 25 of this content: "25. Temporarily until December 31, 2012 are exempt from value added tax the supply operations, including operations with import into the customs territory of Ukraine, specialized vehicles, such as cars, ambulance commodity position 8703 according to COMMODITY (2371 g-14), which are intended for use by health care institutions and the payment of which is carried out at the expense of State and local budgets or by order authorize appropriate budget funds.
In the case of misuse of the specified goods, the taxpayer is obliged to increase the tax liability for the consequences of the tax period, accounting for such a violation, the amount of value added tax, to be paid at the time of import (supply) of such goods, as well as pay a penalty according to the law. "
2. Section 5 paragraph 4 Add the following: "4. Temporarily until 31 December 2012 shall be exempt from taxation than taxed transactions of import into the customs territory of Ukraine, specialized vehicles, such as cars, ambulance commodity position 8703 according to COMMODITY (2371 g-14), which are intended for use by health care institutions and the payment of which is carried out at the expense of State and local budgets or by order authorize appropriate budget funds.
In the case of misuse of the specified goods, the taxpayer is obliged to increase the tax liability for the consequences of the tax period, accounting for such a violation in the amount of excise tax had to be paid at the time of the import of such goods, as well as pay a penalty according to the law. "
II. Final provisions 1. This Act shall take effect from the day following the day of its publication.
2. the Cabinet of Ministers of Ukraine in the month from the date of enactment of this Act: to bring their regulations into conformity with this Act;
ensure the review and cancellation of ministries and other central bodies of executive power of their normative legal acts that contradict this law.

Ukrainian President Viktor Yanukovych, Kiev, 22 December 2011 N 4279-VI