C A C U A TO R S
About making changes to some
Legislation of Ukraine in relation to
with the adoption of the Tax Code of Ukraine
(Information of the Verkhovna Rada of Ukraine (VR), 2011, N 23, pp. 160)
{With changes under the Laws
N 3609-VI ( 3609-17 ) from 07.07.2011, VR, 2012, N 6, pp. 50
N 4061-VI ( 4061-17 ) 17.11.2011, VCE, 2012, N 10-11, pp. 73
Codes
N 4495-VI ( 4495-17 ) from 13.03.2012, VR, 2012, N 44-45,
N 46-47, N 48, pp. 552
N 4651-VI ( 4651-17 ) from 13.04.2012, VR, 2013, N 9-10,
N 11-12 , N 13, pp. 88
Laws
N 4834-VI ( 4834-17 ) from 24.05.2012, VR, 2013, N 16, pp. 136
N 5083-VI ( 5083-17 ) of 05.07.2012, VR, 2013, N 33, pp. 435
N 357-VII ( 357-18 ) by 21.06.2013, VCE, 2014, N 14, pp. 247
N 584-VII ( 584-18 ) from 19.09.2013, VR, 2014, N 20-21, pp. 740 N 794-VII ( 794-18 ) from 27.02.2014, VR, 2014, N 13, pp. 222
N 1697-VII 1697-18 ) from 14.10.2014, VR, 2015, N 2-3, pp. 12
N 595-VIII ( 595-19 ) 14.07.2015, OVR, 2015, N 37-38, pp. 366}

Verkhovna Rada of Ukraine Oh, I am. :
I. Amend the following legislative acts of Ukraine:
1. In the Civil Code of Ukraine ( 435-15 ) (Information
The Verkhovna Rada of Ukraine, 2003, NN 40-44, st. 356):
(1) The text of Article 93 is set out in such an editorial:
" 1. The location of a legal entity is the actual place
Conduct or location of the office
daily management of legal entity (mostly)
(b) Administration and management exercise;
(2) Part of the first Article 203 shall be taught in such an editorial:
" 1. The content of the law cannot contradict this Code, another
legislation, as well as the interests of the State and the
society, its moral principles ";
3) in Article 228:
The title of the article is as follows:
" Article 228. The legal consequences of committing a law that
violates public order, committed to the purpose,
"I believe that the interests of the State and the society";
Add an article to be part of the third such content:
" 3. In case of missing requirement to match the law
interests of the state and society, its moral institutions such as
The law may be deemed invalid. If convicted by a court
The void was committed to the goal of being contradicted.
The interests of the state and society, in the presence of intent in both
parties-in the event of execution by both parties-in the income of
the state by decision of the court is levied by them all by the agreement,
in case of execution by one side on the other side of the
the decision of the court is levied in the income of the state.
-It's the first thing to do with it. On
Having only one of the parties is given to it,
The rule of law must be returned to the other.
The last or due process is due to the decision of the
The court is charged with the income of the state ";
(4) Article 234 is supplemented by part of the third such content:
" 3. The legal consequences of the recognition of a fictitious right void
Established by law ";
(5) Part of the first article 657 to complement the words " other than the treaties
The purchase and sale of the property, which is in the tax bail. "
2. In the Lord's Code of Ukraine ( 436-15 ) (Information
The Verkhovna Rada of Ukraine, 2003, NN 18-22, pp. 144):
1) complement the article 55-1 of this content:
" Article 55-1. Master's fixation
1. Signs of fixtures that give reason to appeal to
Termination of a legal entity or termination of an activity
a physical person-an entrepreneur, including recognition of registration
The documents are invalid:
registered (re-registered) on invalid (lost,
lost) and forged documents;
unregistered in state bodies if the duty is
Registration is provided by legislation;
registered (re-registered) in state bodies
to register by individuals with further transmission (decoration) in the
the possession or management of the grounds (non-existent), deceased,
the inviceable to the people or to the persons who had no intention of
to fail financial services or implement
Authority
registered (re-registered) and failed
financial services without knowledge and consent
the founders and appointed in the legitimate order of the executives ";
(2) In Article 59:
in part of the first word "this Code" is replaced by the word
"laws";
the last sentence of a part of the seventh after the words "entry is worn"
will complement the word "only" and after the words "this Code"-words
" and the submission by the head of the liquidation commission or the authorized
of documents to conduct the state registration of a termination
of a legal entity or termination of the activities of a physical person-
an entrepreneur in the order defined by the Law of Ukraine " On State
registration of legal entities and individuals-entrepreneurs
( 755-15 ) ";
(3) Part 5 of Article 60 supplements with the words " with compulsory
checking the organ of the state tax service in which the
On the account of the host;
4) in part of the third article 86 words "declaration of them"
Income and property "replace by the words" reference organ of the State
The Tax Service for the issued Declaration on the May State and
(tax declaration) ";
5) in the paragraph of the seventh part of the sixth article of 128 words
"Declaration of Income" to replace the words "general declaration"
State and income (tax declaration) ";
(6) Article 242 to exclude;
7) Article 250 supplements the part of the second such content:
" 2. This article does not apply to penalties, size
and the order of charging of which are defined by the Tax Code of Ukraine
( 2755-17 ) and other laws, control of which
"Customs and Customs and Customs".
3. Part of fourth article 212 of the Criminal Code of Ukraine
( 2341-14 ) (Information of the Verkhovna Rada of Ukraine, 2001, N 25-26,
Oh, 131) taught in such an editorial:
" 4. The person who committed an act is intended to be part of the first
second, or act assumed to be part of the third (if any)
have led to actual indifference to budgets or state
Target funds in particularly large sizes) of this article,
is exempt from criminal liability if it is before
The prosecution of criminal charges paid taxes,
assembly (compulsory payments), and also reimbursed the damage caused by the
the state of their untimely payment (financial sanctions, a penny). "

{Paragraph 4 of section I lost the validity of the Code
N 4651-VI ( 4651-17 ) From 13.04.2012}

5. In the Law Code of Ukraine 3852-12 ) (Information
The Verkhovna Rada of Ukraine, 2006, N 21, pp. 170):
(1) Paragraph 7 of the second article 19 to exclude;
(2) Paragraph 6 of article 27 to exclude;
3) in paragraph 1 of the first article 67 words "in the order of rubs"
The main use of " exclude;
(4) Article 77 is set out in such an editorial:
" Article 77. Collecting for special use of forest resources
Special use of forest resources other than placement
Okay, here's the dress.
Collecting for special use of forest resources
is set by the Tax Code of Ukraine ( 2755-17 ) ".
6. In the Code of Nadra (Ukraine) 132 /94-PL ) (Information
The Verkhovna Rada of Ukraine, 1994, N 36, pp. 340):
(1) Article 7 is complementary to paragraph 4-1 of this content:
" 4-1) setting for use of superframes and renters
Pay for oil, natural gas and gas condensate ";
(2) Paragraph 7 of Article 8 is set out in such an editorial:
" (7) establishing the collection for issuing special permits for
Using the ";
3) in Article 28:
part of the second substitute for four parts of this content:
" The fees for the use of the superframes are handled by:
(1) Pay for the use of sensors to extract useful
The mines?
2) pay for the use of sensors in targets unrelated to
Mineral extraction.
Also, for oil, natural gas and gas production.
The condensate is handled by the rent.
For the issuance of special permissions
I'm sorry, I'm sorry.
Payment for the use of sensors and rent for oil,
natural gas and gas condensate are set by Tax
Code of Ukraine 2755-17 ) ".
In this regard, parts of the third and fourth are considered respectively
Parts 6 and 6;
Part of this to exclude;
(4) Articles 29, 30, 32, 33, 35 and 36 exclude;
(5) Article 31 is set out in such an editorial:
" Article 31. Payment distribution for superframes
The charge fees are counted to the state and the
of the local budgets according to the Budget Code of Ukraine ( 2456-17 ).
Fees for the use of superframes to the budget
Autonomous Republic of Crimea, regional budgets and urban budgets
cities of Kyiv and Sevastopol, distributed between local budgets
By the Supreme Council of the Autonomous Republic of Crimea, regional,
"KIEV AND SEVASTOPOL CITY COUNCILS".
7. In the General Code of Ukraine (1) 213 /95-VR ) (Information
The Verkhovna Rada of Ukraine, 1995, N 24, pp. 189):
(1) Paragraph 6 of Article 8 to exclude;
(2) Paragraph 8 of Article 14 to exclude;
(3) Paragraph 2 of Article 29 is set out in such an editorial:
" (2) Establishment of special
Waterway ";
(4) Article 30 is set out in such an editorial:
" Article 30. Special Water Service Assembly
The Special Water Service Assembly is dedicated to the purpose of
Stimulation of rational use and conservation of water and
the reproduction of water resources and include gathering for special
use of water and environmental tax for the drop of pollutants
substances in aquatic objects which are established by the Tax Code
Ukraine ( 2755-17 ) ";
(5) Article 32 is excluded.
8. In the Budget Code of Ukraine ( 2456-17 ) 8 July
In 2010:
(1) In part of the second article 29:
13 after the words "before the state budget"
" If the other is not established by the State Budget of Ukraine on the
a suitable year or international agreement, consent to duty
to be given by the Verkhovna Rada of Ukraine ";
(2) Article 65 of the Board of Editors:
" Article 65. Regulations on income tax
Report of the President of the United
1. Prior to the revenues of the cities of Kiev and Sevastopol
is 100 per cent tax on the income of individuals, that
is paid (listed) according to the Tax Code of Ukraine
( 2755-17 ) in the territory of these cities.
2. Prior to the revenues of the budget cities of the Republican Autonomous Region
The Republic of Crimea and regional significance are counted 75 percent
Income tax (listed)
According to the Tax Code of Ukraine 2755-17 ) in the area of
Bridge.
3. Prior to the revenues of the budgets of the villages, their associations, villages, cities
The district value is credited to 25 per cent of the income tax
individuals that are paid (listed) according to
The Tax Code of Ukraine 2755-17 ) in the appropriate territory. "
9. Code of Administrative Procedure of Ukraine 2747-15 )
(Information of the Verkhovna Rada of Ukraine, 2005, NN 35-37, pp. 446)
to complement Article 183-3 of this content:
" Article 183-3. Cases of Failure in Cases of
Appeals from the State Tax Service
1. Provassions on the appeals of public bodies
(b) Tax service when the law is implemented by the law
Authority is exercised on the basis of submission of such bodies on:
1) stop the outstanding transactions of taxpayer on
Taxpayers ' accounts;
2) Confirmation of administrative arrest
Property of taxpayers;
(3) Tax debt.
2. The submission is submitted to the court of first instance for
twenty-four hours since the establishment of the
To apply the appeal to the court, under the general rules of the subjurification rules,
By this Code, in writing and shall contain:
1) the naming of the administrative court;
2) naming, postal address, as well as the communication number
The applicant;
3) naming, postal address, as well as the vehicle number
communication, if known, relative to the side, to which
Apply the measures envisaged by part of the first of this article;
4) reason for addressing the post, circumstance that
are confirmed by the evidence and the requirements of the applicant;
5) a list of documents and other materials added;
6) the signature of the authorized person of the subject of the authority,
Well, I'm sorry, I'm sorry.
3. In case of the failure of part of the second court article
tells the applicant and gives him lines, but no more than
24 hours to eliminate the shortcomings.
Failure to comply with the requirements of the court in the established line
return the application for submission and the documents added to it.
Return of submission is not a hindrance to repeated appeal.
to the court after the removal of his shortcomings, but not later than
for 48 hours since the establishment of the circumstances
Appeal to the Court.
4. The Court shall not accept the submission if:
1) declared demand not intended as part of the first of this
;
(2) In the case of the court, the law shall be heard of the law.
5. The rejection of the representation may not be repeated
The application of the applicant with the same representation. The applicant in this case
have the right to address the same requirements before the court in general
Okay.
6. praise of refusal in submission may be appealed
in an appellate order within 24 hours from the moment of its sentencing.
7. In the case of a ruling, the court was heard about the discovery
court proceedings take a three-day sentence, but not later
than for 96 hours since the establishment of the
have the application of the applicant to the court, the ruling on the merits of the stated
the requirements that are subject to the immediate execution.
Submission takes place involving the state body.
the tax service that his widoings, and the taxpayer, regarding
That's what he made.
Implicit parties in a judicial meeting will not prevent consideration.
The filing.
8. The Regulation of the Court shall be noted as follows:
(1) the date of adoption of the ruling;
2) naming the court, surname and initials of the judge;
(3) the naming of the parties, their location;
4) motivate the court of declared requirements with reference to
Law;
5) the procedure for the conduct of actions prescribed by the ruling;
6) information on the order and lines of the appeal
Okay.
9. Court of Appeal of the Court of the First Instance
is carried out under the general procedure.
The ruling court of appeal may be appealed to
Concerning the general procedure.
10. The construction of the lines established by this article is not
There are rules of article 103 of this Code.
The lines set by this article are calculated hours and hours.
end with the end of the hour
Finish.
The rows defined by this subitem do not include any hours,
"What's going on for the weekend and the holiday days".
10. In the Law of Ukraine " On Environmental Protection
environment " ( 1264-12 ) (Information of the Verkhovna Rada of Ukraine,
In 1991, N 41, pp. 546 with the following changes):
(1) In Article 3:
in the puncture "and" words " to charge the collection for pollution
Environment and the deterioration of natural resources
" exclude;
Add "l" to the following:
" (l) Establishment of an environmental tax, gathering for special
use of water, collecting for special use of forest
resources, pay for the use of the figures according to the Tax Service
Code of Ukraine 2755-17 ) ";
2) in the paragraph "g" of the first article 12 words " payment for
Special use of natural resources and " exclude;
(3) Paragraph "e" of the part of the first article 17 to exclude;
(4) Paragraph "is" part of the first article 18 to exclude;
(5) Paragraph "g" of the first article 19 to exclude;
(6) Paragraph "G" of Article 41 is set out in this edition:
"(g) Establishment of an environmental tax rate";
(7) Articles 43 and 44 are set out in such an editorial:
" Article 43. Limit the use of natural resources
The limit uses of natural resources are set in
Order defined by the Supreme Council of the Autonomous Republic
Crimea, Cloud, City (Public Importance)
Councils other than cases where natural resources have
General purpose.
Limit the use of natural resources by public
values are set in the order defined by the Cabinet
Ministers of Ukraine.
Article 44. Polluting Pollutants Limit
Limiths of contaminants of pollutants in the natural environment
the environment, formation and placement of waste industrial,
agricultural, construction and other production, and
other types of harmful influence in the whole of the Autonomous Region
Republic of Crimea, Regions, Cities of Public Importance or
Individual regions are established:
in case it causes contamination of natural resources
public value, territories of other areas,-
Specially authorized by the central authority of the executive branch
Issues of Ecology and Natural Resources;
in other cases-in the order set by the Supreme
The Council of the Autonomous Republic of Crimea, Cloud, City (Cities)
(c) Council of the United States of America
A specially authorized central executive body with
Issues of Ecology and Natural Resources ";
(8) Article 45 to exclude;
(9) Article 46 of the article is set out:
" Article 46. Distribution of environmental tax
Funds from the environmental tax (except for those
are handled by the formation of radioactive waste (including
accumulated) and/or temporary storage of radioactive waste
Manufacturers of more than one special line license (s)
are credited to state and local budgets according to the Budget
Code of Ukraine 2456-17 ) ";
(10) In Article 47:
(a) Part 2:
"(a) Part of the environmental tax under the law";
in part three of the words "Separation of Assembly" to replace the words
"Distribution of environmental tax funds";
In part four:
(a) to read:
"(a) Part of the environmental tax under the law";
To exclude;
11) paragraph "and" part of the second article 68 to exclude;
(12) Part of the first article 69 is taught in such an editorial:
" Shame, caused by breach of legislation
environmental protection, subject to compensation
in its entirety ".
11. In the Law of Ukraine " On Sources of Road Financing
Ukraine ' s economy " 1562-12 ) (Information from the Verkhovna Rada)
Ukraine, 1998, N 14, pp. 60; 1999, N 40, pp. 361; 2005,
NN 17-19 Oh, st. 264; 2010, N 48, pp. 564):
(1) Article 3 complements the sixth such content:
" List of facilities and amounts of budget for construction,
reconstruction and capital repair of general highways
the use of the state value is approved by the Cabinet
Ministers of Ukraine ";
Article 4:
" Article 4. In the budget of the Autonomous Republic of Crimea, regional,
urban, rural and village budgets are predicted annually.
Expenses for work related to construction,
Renovation, repair and construction of motorways.
For these purposes, in the budget of the Autonomous Republic of Crimea,
regional, urban, rural and village budgets are created
Territorial toll funds.
The remaining part of these funds is formed by gathering for
first registration of the vehicle, collecting for the failure of some
kinds of entrepreneurial activities in part of the trade activity
petroleum products, packaged and compressed gas on stationary,
Low-size and mobile refuelling stations, gas stations
Items, parts of the funds of the State Road Fund of Ukraine
According to the order, the distribution set by the Cabinet of Ministers
Ukraine according to laws, as well as other receipts to
Relevant budgets determined by the Supreme Council decisions
Autonomous Republic of Crimea, regional, urban, village and rural areas
rural councils about the budget for the current year as well as the relevant
of the provisions identified by Article 5 of this Act.
The funds of territorial road funds are directed at
construction, reconstruction, repair and maintenance of highways
common use of local value, streets and roads in
localities belonging to the communal property, as well as
to the needs of the road economy in terms of
By the Supreme Council of the Autonomous Republic of Crimea, regional,
Urban, village and rural councils ".
12. In The Law Of Ukraine "On Advertising" ( 270 /96-PL ) (Information
The Verkhovna Rada of Ukraine, 2004, N 8, pp. 62; 2008, N 18,
Oh, 197):
(1) Part of the sixth article 12 to exclude;
(2) In part 5 of Article 27, the words "Law of Ukraine"
the system of taxation "to replace the words" by the Tax Code
Ukraine ( 2755-17 ) ".
13. In article 2 and part of the first article 40 of the Law of Ukraine
"About Highway" (in French). 2862-15 ) (Information from the Verkhovna Rada)
Ukraine, 2005, N 51, pp. 556) the words "About tax from owners"
vehicles and other self-propelled machines and mechanisms "
exclude.
14. Part nine of Article 62 of the Law of Ukraine " On banks and
banking " ( 2121-14 ) (Information from the Verkhovna Rada)
Ukraine, 2001, N 5-6, pp. 30; 2006, N 12, pp. 100; 2010,
N 29, st. 392) to complement the words " and bodies of state tax
service information about the opening (closure) of the taxpayer accounts
In accordance with Article 69 of the Tax Code of Ukraine
( 2755-17 ) ".
15. In the Law of Ukraine "On the Agreement on the Distribution of Products"
( 1039-14 ) (Information of the Verkhovna Rada of Ukraine, 1999, N 44,
Oh, 391; 2003, N 10-11, pp. 87; 2011, N 6, pp. (47):
(1) Part 5 of Article 19 complement the paragraph by the seventh such
content:
" Costs of acquiring non-negotiable assets and costs
performing work on intelligence, the use and mining of useful
The fossil is included at the time of their fulfillment in full
The expenses of the expenses of the
Products without the use of amortization rules ";
(2) Article 25 is set out in such an editorial:
" Article 25. Taxes, fees and other mandatory payments,
It's a good deal.
the distribution of products
1. Special taxation of taxpayers in terms of action
the distribution agreements are determined by the Tax Code
Ukraine ( 2755-17 ), and in the part of the definition of value
Compensation and profitable products are under the Act.
2. During the implementation of the investor distribution agreement
Pay taxes and fees (mandatory payments) defined in
The Tax Code of Ukraine 2755-17 ), as well as the only contribution to
Universal State Social Insurance of Ukrainian
workers and foreign nationals hired to work in Ukraine.
3. The only contribution to the public public social
the insurance of Ukrainian workers and foreign nationals,
hired to work in Ukraine, paying an investor in general
in order, on the terms and dimensions established by the legislation
Ukraine on the date of the signing of the distribution agreement.
4. In case of the need for payment of public assembly or
by the established legislation of Ukraine, for obtaining services
or to perform the necessary action by public authorities or institutions
An investor pays such a collection and a mito. "
16. Article 8 of the Law of Ukraine " On the only gathering which
are handled in the points of pass through the state border of Ukraine "
( 1212-14 ) (Information of the Verkhovna Rada of Ukraine, 2001, N 50,
Oh, 260) words " which paid a tax from the owners of the transport
According to the Law of Ukraine "On Tax from the Owners"
vehicles and other self-propelled machines and mechanisms "
( 1963-12 ) replace the words " which paid the collection for the first
registration of vehicle according to the Tax Code
Ukraine ( 2755-17 ) ".
17. In Law of Ukraine " On financial services and public
regulation of financial services markets " ( 2664-14 ) (Information
The Verkhovna Rada of Ukraine, 2002, N 1, pp. (1):
(1) In paragraph 8 of the first article 4, the word "money" is replaced
"funds";
(2) Part of the second article 31 supplements with the words " or
governing bodies to ensure control of the costs of
taxpayers tax and monetary legislation. "
18. Article 31 of the Law of Ukraine "On drinking water and drinking water"
Water supply " 2918-14 ) (Information of the Verkhovna Rada of Ukraine,
2002, N 16, pp. 112; 2005, N 4, pp. 95; 2007, N 33,
Oh, 440; 2010, N 49, pp. 571) to exclude.
19. In the Law of Ukraine "On tour activities in Ukraine"
( 1115-15 ) (Information of the Verkhovna Rada of Ukraine, 2004, N 7,
Oh, 56):
1) in the preamble of the word " as well as the order of coping and
The use of the gathering for conducting tours " to exclude;
(2) Section II to exclude;
3) in Article 8:
in part of the first word "general and special funds"
Replace with the words "Common Fund";
Part of the second exception;
(4) Article 9 to exclude;
5) parts of the second and third Article 10 to exclude.
20. In the Law of Ukraine "On Radio Frequency Resource of Ukraine"
( 1770-14 ) (Information of the Verkhovna Rada of Ukraine, 2004, N 48,
Oh, 526; 2005, NN 17-19 Oh, st. 267):
(1) Paragraph 4 of Article 10 is excluded;
2) in paragraph 5 of the second article 14 words "size"
Monthly fees for the use of the radio frequency resource of Ukraine "
exclude;
(3) Article 57 of the following:
" Article 57. Radio frequency resource collection
Ukraine
1. Radio frequency resource in Ukraine
is on a paid basis.
2. Radio-frequency collection of Ukraine
is set by the Tax Code of Ukraine ( 2755-17 ) ".
21. In the Law of Ukraine "On lease of land" ( 161-14 ) (Information
The Verkhovna Rada of Ukraine, 2004, N 10, pp. 102; 2005, NN 17-19 ,
Oh, 267; 2008, N 27-28. 253; 2011, N 1, pp. (1):
(1) In Article 21:
in part of the second word "to the Law of Ukraine" On payment for
land "to be replaced by the words" to the Tax Code of Ukraine
( 2755-17 ) ";
Parts of the fourth, fifth and seven are excluded;
(2) Article 22 is set out in such an editorial:
" Article 22. Rent Shape
Rent can be handled in cash, natural and natural resources.
(a) (...) (...)
The parties can predict in the contracts of renting a combination of different
-The rent forms.
Rent for land owned land
and communal property, is made solely in monetary form.
Rent for land shares (pai) is set as a means.
rule, in monetary form. By the owner's voluntary decision
the land lobe (pau) of rent for land particles (pai) may be
set in natural form.
Rent is signed in writing, except for the rent.
Transfer of funds through financial institutions ";
(3) Part of the first Article 23 to exclude.
22. In the Law of Ukraine "On Waste" ( 187 /98-PL ) (Information
The Verkhovna Rada of Ukraine, 1998, N 36-37, pp. 242; 2002, N 31,
Oh, 214; 2005, N 6, pp. 140; 2010, N 10, pp. 107):
(1) Paragraph "and" parts of the first article 17 are taught in such a
& Revision:
" and) in a timely manner in the prescribed order to pay the environmental
The tax that is coping for waste disposal ";
(2) Paragraph "L" of the first article 20 to exclude;
(3) Paragraph 21 of the first article shall be excluded;
(4) Paragraph "g" of the first article 23 to exclude;
5) in part of the first article 38:
"b" to read:
" b) the establishment of an environmental tax rate
by placing waste, with differentiation depending on the level
The dangers of waste and territory values ";
{\f29 to exclude;
(6) Article 39 will be excluded.
23. Article 4 of the Law of Ukraine " On Treatment of
Radioactive waste " ( 255 /95-VR ) (Information from the Verkhovna Rada)
Ukraine, 1995, N 27, pp. 198; 2008, N 52, st. 394):
the words "gathering for pollution pollution"
the environment "in all differences to replace the words" environmental
" in the appropriate case;
Part of the fourth edition:
"Rates and order of the environmental tax management"
coping for the formation of radioactive waste (including
accumulated) and/or temporary storage of radioactive waste
the manufacturers of more than established special line license terms,
are set up by the Tax Code of Ukraine ( 2755-17 ), order
the use of funds of the Fund is established by the Cabinet of
Ukraine ".
24. In Law of Ukraine " On State Regulation of Production and
The circulation of alcohol of ethyl, horse and fruit, alcoholic beverages
and Tobacco Products " 481 /95-VR ) (Information from the Verkhovna Rada)
Ukraine, 1995, N 46, pp. 345 with the following changes):
(1) Article 6 to exclude;
(2) Article 12 is supplemented by part of the third such content:
" Parfumeric fluids are packed in volume flacons no more.
255 cubic meters. centimetres ";
(3) Article 14 after part of the first supplement
such content:
" Spirits ethyl, which is used as a drug,
Alcohols and alcohols are implemented only.
through the pharmacy in the medical glass flacons no more than
100 cubic meters. centimetres, other than such medicines, like bales. "
In this regard, it is considered to be the 13th second.
Third-fourteenth part;
(4) in Article 15:
a part of the second teaching in such an editorial:
" The import of tobacco raw materials can only be carried out:
Rights entities that have a license to the right
Production of tobacco products;
Tobacco-based tobacco
(transfer) fermented tobacco raw materials to tobacco producers.
products or export ";
part of the eleventh after the word "drinks" to supplement the words
"(except in the dining room)";
5) in Article 17:
In part two:
The second to exclude;
The thirteenth edition of the Committee is as follows:
" wholesale or retail horse trade, alcoholic beverages.
Drink, vodka, vodka-vodka, and wine for prices,
lower than installed minimum wholesale or retail
prices for such drinks-100 percent of the cost of the received party
a commodity calculated from the minimum wholesale or waste/or
retail prices, but not less than 5,000 UAH ";
Complement the paragraphs of the following content:
"the removal of the alcohol, vodka and liquor-nuts"
of the area of excise composition or transport of such a
of products without marking the representative of the State Tax Authority
Services on a freight and freight consignment note-
200 percent of the cost of imported or transported products,
But not less than 15,000 hryvnias;
violation of the requirements of Part Two of Article 15 of this Act
the implementation (transfer) of fermented tobacco raw materials only on
exports or producers of tobacco products-50 percent of the value
The shipment of goods shipped ";
part of the fourth after the word "accepted" complemented by the words
"State Tax Service Bodies T/or";
6) in the text of the Law of the Word "excise gathering" in all differences
replace the words "excise tax" in the appropriate case.
25. In Law of Ukraine "On application of registrants"
Calculation transactions in trade, public nutrition
and services " ( 265 /95-VR ) (Information of the Verkhovna Rada of Ukraine,
2000, N 38, pp. 315; 2001, N 7, pp. 34; 2002, N 5,
Oh, 32; 2005, N 1, pp. 23):
(1) Preamble to set out in this edition:
" This Act defines legal applicability to the application of registrants
Calculation transactions in trade, public nutrition
and services. It is distributed throughout all types of business
and their host units, which carry out computational operations in
Cash and/or cash flow.
Establishing rules for non-registration of registrants
calculated transactions in other laws other than the Tax Code
Ukraine ( 2755-17 ), not allowed ";
(2) Article 1 to exclude;
3) in Article 2:
in the paragraph of the twenty-first words "the mode of operation of the registration"
replace the words "the mode of operation is fertilized properly"
Registrar ";
paragraph twenty-fifth after the word "printed" supplement
words "or created in electronic form" and after words
"calculation documents" complement the words " and for documents in
An electronic form of additional fiscal reporting ";
Complement the paragraph with this content:
" modem-a separate or part of the account registrar
operations of the device designed to transmit copies of the generated
register calculation transactions of calculation documents and
The fiscal reporting checks in electronic form by wire or
wireless communication channels, which includes memory for
the temporary storage of these copies ";
(4) In Article 3:
Item 7:
" (7) submit to public tax authorities
reporting related to calculation registrar
transactions and calculation books, not later than 15 of the next
In the case of a monthly report, if this option is not provided
information on wired or wireless communication channels. {Paragraph third sub-paragraph 4, paragraph 25, of section I, in the edition of the Law
N 3609-VI ( 3609-17 ) of 07.07.2011}
Host entities that use registrars
calculated transactions that create a control tape in
electronic form, or electronic control registration,
what creates a control tape in printed form, should
submit to the public tax authorities on the wired or
wireless communication channels for electronic copies of calculated
documents and fiscal cases, which are contained in
the control tape in the calculation of calculation transactions
or in the memory of the modems attached to them. {Paragraph 4, paragraph 4, paragraph 25, of section I, in the edition]
Law N 3609-VI 3609-17 ) of 07.07.2011}
Host entities that use registrars
calculated transactions that create a control tape in
in print, with the exception of electronic control
registrants, must submit to the state tax authorities
service on wired or wireless communication channels information about the
amount of calculation transactions performed in cash and/or in
Non-cash form, or about the volume of purchase transactions
foreign currency, which is contained in their fiscal memory. Paragraph 4 of paragraph 25 of section I in the drafting of the Law
N 3609-VI ( 3609-17 ) of 07.07.2011}
Order of transmission of information to public tax authorities
the wired or wireless communication services are set to
State Tax Service of Ukraine on the basis of technology,
developed by the National Bank of Ukraine and the agreed State
Tax service of Ukraine "; Paragraph 4 of paragraph 25 of section I in the drafting of the Law
N 3609-VI ( 3609-17 ) of 07.07.2011}
10 after the words "print" with the words " or
create in electronic form ";
5) in the first sentence of Article 6 of the word " physical person-
the subject of business activities "to replace the words" physical
Entrepreneur ";
6) in Article 9:
Item 5:
" (5) in the sale of goods (provided services) by individuals-
Entrepreneurs who pay a fixed tax ";
Paragraph 6 of the text of the session:
" (6) in the sale of goods (provided services) by individuals-
entrepreneurs who pay a single tax ";
7 to exclude;
Item 8:
" (8) for the sale of goods (except for purchase) (provided by services)
individuals who have received a preferential trade patent for sale
goods (providing services) according to the Tax Code
Ukraine ( 2755-17 ) ";
7) Article 12 after part of the first complement
such content:
" The calculation of the calculation transactions that creates a control
tape in electronic form, must provide an inpossibility
Distortion or destruction of data on account
operations, copies of calculation documents contained,
the ability to identify a specified registrar on a similar
The tape. "
In this regard, part of the second is considered part of the third;
(8) Article 13 is supplemented by a part of the fifth such content:
" Requirements for creating a control tape in electronic
form in calculation of calculation operations and modems for
data transfers are set by the State Tax Administration
Ukraine ";
(9) In Article 17:
Item 1 of the Board of Editors:
" 1) in the case of installation during the calendar year in the course of
the fact: conducting calculation operations using
calculation of calculation transactions or calculation books on
the net worth of the sold goods (provided by the services);
uncomputing transactions through registrars
Calculation transactions with fiscal mode of work;
Non-compliance of cash amounts at the venue
the sum of the funds specified in the day report, and in the case of
using the calculated book-the total sales sum of
The calculated receipts issued from the beginning of the working day;
unprinting the appropriate calculation document that
confirms the execution of an estimated transaction, or holding it
without the use of a calculation book on a separate host
The object of such a subject:
For the first time, 1 hryvnia;
committed to the second-100 percent of the value of the sold out
Violations established by this sub-item, goods (services);
for each subsequent committed violation-in a five-fold amount
the value of the given violations established by this sub-item,
Goods (services) ";
2 to exclude;
Items 3 to 5 and 8 are set out in this edition:
" (3) Twenty untaxable minimum income citizens-in
if not used when calculating the calculation transactions
cases defined by this Act, the calculation book, or
using unregistered properly calculated ledger
a violation of the established order of its use, or
Non-possession of calculation books during the established term;
(4) Twenty untaxable minimums of income citizens-in
The case of daily printing of a fiscal reporting check or
Its unstorage;
5) Ten untax minimum income minimum income minimums
if the control tape is not printed or created in
electronic form on calculation of calculation transactions or not
saved control tape for three years, or detected
data distortion of calculation operations, information
which is contained in the control tape created in the electronic
form ";
" 8) hundred untaxable minimum income citizens-in case of
applying when calculating the accounting transactions of the registrar
computable transactions, in design or software
Non-Constructor-Technological
and programmatic documentation of the manufacturer ' s absence or
Damage to Service Center seals ";
Complement paragraph 9 of this content:
" 9) Ten untax minimums of income citizens-in
Case of non-submission to public tax service bodies,
related to the application of calculation registrants,
calculated books and copies of calculation documents and
of fiscal reports from registrants of calculation operations on
the wired or wireless communication channels, in the case of the duty of
The filing.
In the case of the subject of the subject, the subject of the maintenance violation is
the paragraph of the second paragraph 7 article 3 of this Act for the first time
2012-Financial sanctions do not apply ";
(10) Article 20 after the words "goods" supplement the words " which are not
Accounts for the location of implementation and storage ";
(11) Articles 21 to 23 to exclude;
(12) Section II "Final provisions" complement paragraph 8
such content:
" 8. Initial registration of calculation transactions,
who create a control tape in electronic form, are allowed
from 1 December 2011 after confirming their compliance with
validation results for a control tape
electronic form pursuant to the requirements of Article 13 of this
The Law ";
13) in the text of the Law of the Word "entity of entrepreneurs"
activities "in all differences and numbers replace the words" subject "
"In the case of" The State of the State ".
26. In the Law of Ukraine " On the Special Mode of Innovative
the activities of technological parks " 991-14 ) (Information from the Verkhovna Rada)
For the sake of Ukraine, 2006, N 22, st. (182):
(1) In Article 7:
in part one:
in the paragraph of the second word "dismissal from the courtesy"
replace the words " the sum of the applicable tariff awarded according to
The Customs Law of Ukraine ";
The third and fourth exceptions;
parts of a second and third teaching in such an editorial:
" The amount of the application of the application is awarded according to the Customs office of the
legislation in Ukraine to be implemented in Ukraine for implementation
technology parks projects of new equipment, equipment and
components, as well as materials that are not produced in Ukraine,
technology parks, their participants and joint ventures
lists up to the budget, and it accounts for special accounts
The technology parks, their participants and joint ventures.
On special accounts of the participants of the technology
Parks and joint ventures that are executive projects
tech parks, counted 50 percent of the sum of the above
mit, and the remaining 50 percent of the sum of the case is counted on
special account of the governing body of the appropriate technology
Park ";
In part four, the word "taxes" is replaced by the words
"on the right hand side";
(2) Article 10 of the exclusion;
3) in Article 12:
in part four of the word "and added value" and
"and in accordance with the Law of Ukraine" On Tax for the added value "
exclude, and the word "taxes" to replace the words "courtesy";
in part of the sixth word and figure of "Article 7" replace the words and
"Articles 7 and 8".
{Paragraph 27 of section I lost the validity of the Act
N 5083-VI ( 5083-17 ) of 05.07.2012}