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On Amendments To The Tax Code Of Ukraine Regarding The Taxation Of Natural Gas And Electricity

Original Language Title: Про внесення змін до Податкового кодексу України щодо питань оподаткування природного газу та електричної енергії

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C A C U A TO R S
{The law ceased action. See paragraph 2 of this Act}
For amendments to the Tax Code of Ukraine
Information on Natural Gas Tax
and Electric Power
(Information of the Verkhovna Rada of Ukraine (VR), 2011, N 45, pp. 477)
{With changes under the Act
N 4278-VI ( 4278-17 ) from 22.12.2011, VR, 2012, N 31, pp. 388}

Verkhovna Rada of Ukraine Oh, I am. :
1. Take into section XX "Transitional provisions" of the Tax
Code of Ukraine 2755-17 ) (Information of the Verkhovna Rada of Ukraine,
2011, NN 13-17 Oh, st. (112) Such changes:
(1) subsection 2 complement paragraph 19 of this content:
" 19. During the period of the procedure for writeback
from the Law of Ukraine " On some issues of debt owed
natural gas and electricity " ( 3319-17 ) for participants
The list of debts defined by this Act is the payers
A tax on the added value according to section V of this Code,
Amount of pre-income tax on the added value
The tax credit and tax commitments are not subject to
corrective and does not change the composition of the tax obligations and
Tax credit for the reporting tax period
-Tax ";
(2) Unit 4 complement paragraph 22 of this content:
" 22. Standards of articles 135, 159, 192 and paragraph 5 of subsection 4
The section XX of the Tax Code of Ukraine does not apply to
The debt that applies to the write-back mechanism
conditions defined by the Law of Ukraine " On some issues
The debt of natural gas and electricity "
( 3319-17 );
(3) Unit 10 complement paragraph 2-1 of this content:
" 2-1. Subdued:
Tax debt as of 1 January 2011.
Joint stock company Naftogaz of Ukraine (other than tax debt)
Tax on the cost of customs clearance
of natural gas imported into the customs territory of Ukraine in the past
period) and its subsidiaries of the HC "Gas of Ukraine", DK
Ukrtransgaz, DK "Ukrgazhedovytgas", DJSC "Chornomornaflugas",
Natural gas supply entities
under the regulated tariff before the budget (including the tax budget)
debt, which is issued due to tax, currency
customs legislation), as well as monetary commitments that
to arise in connection with the application of the disposition mechanism, respectively
to Article 2 of the Law of Ukraine " On some issues of debt
Consumed natural gas and electrical energy " ( 3319-17 );
restructured sums of taxes and fees under conditions,
On 23 June 2005, N 2711-IV
( 2711-15 ) " On measures aimed at ensuring sustainable
The functioning of the fuel and energy complex enterprises ",
enterprises-manufacturers of electric energy that have a license
to the right to implement entrepreneurial activities
electric power, as well as the monetary obligations that arise from the
communication using the write mechanism in accordance with Article 2
Law of Ukraine " On some issues of debt owed
natural gas and electricity " ( 3319-17 );
the tax debt of household entities carrying out
supply of electric power by adjustable tariff, before
The budget that originated from the definition of tax authorities
The tax obligation of the entity is due to the presence of
The balance of technological costs of electricity (supernormative
costs of electricity), from periods up to 1 January
2011;
defined by the monitoring bodies as of 1 January 2011
unagreed cash obligations and penny of the National Joint Stock
Naftogaz of Ukraine (excluding tax on added tax)
the cost of the natural gas,
in the customs territory of Ukraine in past periods) and its
DK "Gas of Ukraine", DK "Ukrtransgaz", DK
Ukrgazazodozine, JSC "Chornomornaflugas" and DP "Energy Market", for
There are administrative or judicial procedures that are ongoing
Appeal;
Determined by the controlling bodies to be unmatched in cash
the obligations and foam of the subjects of the household
supply of electric power by adjustable tariff, through
The availability of technological energy costs
(overregulation of electricity costs) pertaining to
periods prior to January 1, 2011 and followed by the procedures
Administrative or judicial appeal;
Dissolved National Joint Stock Company " Naftogaz
Ukraine's " tax obligations (subject to interest,
listed amount) from income tax and income tax
A tax on the added value.
Amounts written in accordance with the provisions of this item and of the Act
Ukraine " On some issues of debt for a distused natural gas
gas and electrical energy " ( 3319-17 ), not included in the gross
Income and gross costs of the participants of the write-off procedure.
The relevant decisions on the cancellation of the specified sums are accepted
control bodies within their competence in order,
intended to write off a hopeless tax debt,
for ten working days from the filing of the taxpayer ' s statement
Taxes. In case of failure, the monitoring body according to
that tax payers can challenge such actions in order,
See chapter 4 of this Code.
According to the provisions of this paragraph, the list is subject to the sum of
that remain unpaid for the first number of the month in which
Having entered into force the Law of Ukraine " On some issues of debt
Consumed natural gas and electrical energy " ( 3319-17 ).
On the list according to the provisions of this item, the amount is not
There are penalties and penalties imposed on this Code. "
2. This Act will take effect from the day of entry into force
Ukraine " On some issues of debt for a distused natural gas
gas and electrical energy " ( 3319-17 ) and valid until 30 June 2012
Yeah. {Paragraph 2, as amended by Act N 4278-VI,
( 4278-17 ) From 22.12.2011}

President of Ukraine V. YASUKOVIC
Um ... Kiev, 12 May 2011
N 3320-VI