Advanced Search

Amendments To Article 5 Of The Law Of Ukraine "on Value Added Tax"

Original Language Title: Про внесення змін до статті 5 Закону України "Про податок на додану вартість"

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.

  
image
C A C U A TO R S
{The law has lost validity on the basis of the Code
N 2755-VI ( 2755-17 ) 02.12.2010, VR, 2011, N 13-14,
N 15 -16, N 17, pp. 112}
For amendments to Article 5 of the Law of Ukraine
"VAT Cost Tax"
(Information of the Verkhovna Rada of Ukraine (VR), 2005, N 1, pp. 4)

Verkhovna Rada of Ukraine Oh, I am. :
I. Article 5 of the Law of Ukraine "On Tax for Value"
( 168 /97-PL ) (Information of the Verkhovna Rada of Ukraine, 1997, N 21,
Oh, 156, N 51, st. 305; 1998, N 10, pp. 37, N 18, st. 95, N 33,
Oh, 224; 1999, N 2-3, pp. 21, N 39, st. 357; 2000, N 13,
Oh, 103, N 20, st. 149, N 23, st. 177, N 43, st. 363, st. 370;
2001, N 2-3, pp. 10; 2002, N 31, pp. 214; 2003, N 10-11,
Oh, 86; 2004, N 17-18. 250, N 25, st. 346, N 43-44,
Oh, 493) complement paragraph 5.13. of this content:
" 5.13. Exempt from the taxation of the transaction that
in the framework of scientific and technological cooperation
under the Agreement between Ukraine and the European Community
about scientific and technological cooperation ( 994_194 ), from:
Free transfer to the customs territory of Ukraine
organizations based on the participation of the European Community,
participants in the Ukrainian side of goods, works, services acquired for
funds from the European Community or organizations based on
Participation of the European Community;
Import (transfer) of goods to customs territory of Ukraine, and
also fulfilling (providing) work, services (for funds provided)
The European Community) for their use or consumption
in the customs territory of Ukraine by organizations based on participation
The European Community, and/or the participants of the scientific and
Technological cooperation.
In case of violation of the targeted use of the specified
goods, works and services payment is required to increase
tax obligations under the tax period, on
which accounts for such a violation, by the amount of tax on the added value,
which should be paid at the time of import (relink) of goods to
customs territory of Ukraine, execution of (grant) works, services on this
territories or listed on common grounds, as well as payment
"The Law of the Law".
II. Final Position
1. This Act will take effect from 1 January 2005.
2. Cabinet of Ministers of Ukraine for six months from the day
The Act:
bring their legal and legal acts into compliance with this
By law;
Provide guidance to ministries and other central
the executive branch of the executive branch of their
Compliance with this Act;
develop relevant draft legislative acts that would
regulated and stimulated the implementation of the provisions of the Agreement between Ukraine and the
The European Community on Science and Technology
cooperation ( 994_194 ), signed on 4 July 2002.

President of Ukraine
Um ... Kyiv, 1 July 2004
N 1965-IV