C A C U A TO R S
{Law has lost validity on the basis of the Law
N 2275-VI ( 2275-17 ) 20.05.2010, VR, 2010, N 30, pp. 398}
About rent for oil, natural gas
and gas condensate
(Information of the Verkhovna Rada of Ukraine (VR), 2004, N 19, pp. 272)
{Action Stopped for 2010 under the Law of the Law
N 2154-VI ( 2154-17 ) from 27.04.2010, VR, 2010, N 22-23,
N 24-25, pp. 263}
{Action by the Law stopped for 2004 under the Law
N 1801-IV 1801-15 ) from 17.06.2004, VR, 2004, N 43-44,
(...) (...)
{Action by the Law stopped in 2005 under the Law
N 2285-IV ( 2285-15 ) 23.12.2004, BBR, 2005, N 7-8, pp. 162
N 2505-IV ( 2505-15 ) from 25.03.2005, VVC, 2005, N 17, N 18-19,
st.267}
{Action by the Law stopped in 2006 under the Law
N 3235-IV ( 3235-15 ) from 20.12.2005, VR, 2006, N 9, N 10-11,
s.96}
{Action by the Law stopped for 2007 under the Law
N 398-V ( 398-16 ) from 30.11.2006, VR, 2007, N 3, pp. 31}
{Action Stopped in 2008 under the Law of the Law
N 107-VI ( 107-17 ) from 28.12.2007, VR, 2008, N 5-6, N 7-8,
Article 78-An unconstitutional amendment clause
under the decision of the Constitutional Court n 10-rp/ 2008
( v010p710-08 ) From 22.05.2008}
{Action stopped until 1 January 2010 under the Law of the Law
N 309-VI ( 309-17 ) from 03.06.2008, VR, 2008, N 27-28, pp. 253}

This Act defines the terms, dimensions and order of the rent
Oil, natural gas and gas condensate payments in
Ukraine control the correctness of their calculation and payment and payment
The responsibility of the taxpayers of such payments.
Section I
GENERAL PROVISIONS
Article 1. In this Act, the following terms are used in the following:
This value is:
The rents for oil, natural gas and gas condensate-
General public binding payments that are paid from the cost
amounts of oil, natural gas and gas condensate extracted in the
Territory of Ukraine;
The middle debit of boreholes in the field-the middle of the deposit
the volume of oil, natural gas or gas condensate from
Each of the existing operating fund wells in the
the reporting tax period, defined as a share of the division
the actual volume of oil, natural gas or gas production
Condensate in the reporting tax period
the number of wells-days spent in this period;
the average depth of borehole in the deposit-a fraction of the division
Total depth of the operating system
The fund on the deposit box in the reporting tax period
Borehole.
Article 2. Taxpayers renal payments for oil, natural gas and gas
gas condensate, facilities and rate of rent for oil,
natural gas and gas condensate, the order of their calculation and payment
cannot be established or changed by other legislatures
Other than the laws of making changes to this Act.
Chapter II
PAID RENT PAYERS FOR OIL, NATURAL GAS
AND GAS CONDENSATE, OBJECT AND TAXATION BASE
FOR RENTABLE PAYMENTS FOR OIL, NATURAL GAS
AND GAS CONDENSATE
Article 3. Oil payment payers for oil, natural gas
and gas condensate is the subject of business activity, which
carry oil, natural gas or gas condensate production.
within the territory of Ukraine and registered taxpayers.
Article 4. Object of taxation for renal payments for
oil, natural gas and gas condensate are the amount of oil,
of natural gas and gas condensate, mined within the territory
Ukraine in the reporting tax period, excluding volumes
of the actual losses and production and technological costs of oil, natural
gas and gas condensate during their extraction, preparation for
transport and transport, but not more normative
Losses and production costs.
List and order for determining the size of the standard losses
Production and technological costs of oil, natural gas and gas production
condensate, in their extraction, preparation for transport and
Transport is set by the body authorized by the Cabinet
Ministers of Ukraine.
Article 5. Tax base for oil payments for oil,
natural gas and gas condensate are the value of the production volumes
Oil, Natural Gas and Gas condensate, defined by Article 4
of this Act.
The cost of oil, natural gas and gas condensate
is determined by contractual prices, but not lower than average.
market prices in the reporting tax period, or for regulated
prices, excluding the cost of supply services and
transport and added value (VAT). Order
the definition of average market prices is set by the body,
An authorized Cabinet of Ministers of Ukraine.
Article 6. Rent payments for oil, natural gas and gas
The condensate is included in their price (without VAT) in the reporting tax
Period of oil and gas production
Enterprises.
Chapter III
RATES, LINES AND ORDER OF PAYMENT OF RENT
FOR OIL, NATURAL GAS AND GAS CONDENSATE
Article 7. Rent payments for oil, natural gas and gas
The condensate is determined based on the amount of oil extracted,
natural gas and gas condensate, the mining and geological conditions of their
The extraction and price of the implementation.
Sum of the rentable payments for oil, natural gas and gas
condensate, which is subject to payment of the rent of renal payments for oil,
natural gas and gas condensate, calculated by the formula:
Oh x S Qf S
R = ---------- + O x (1----) x (Cf-Cb x ---) x (1----) x K, 100 100 100 100
where O is the amount of oil, natural gas or gas
Condensate of the payment of the rent payments for oil, natural gas and
gas condensate in the reporting tax period, except
Actual losses and production-technological costs, volumes
oil, natural gas or gas condensate implemented in the
adjusted prices and volumes above the base volumes of oil,
of natural gas and gas condensate extracted from deposits, which
have heavy and depleted supplies, tons or 1,000 cubic metres.
C-The average rate of rent for oil,
natural gas and gas condensate (per cent) determined by
A separate formula below;
Qf is the average price of oil, natural gas or gas production
condensate, whereby the rent of the rent implements products in
The reporting tax period, except for products
implemented by regulated prices (without VAT), UAH per tonne
Or UAH 1,000 cubic meters.
Cb-base value for oil prices, natural gas or gas
Condensate (without VAT), UAH per tonne or UAH 1,000 cubic meters.
For oil Tb = 600 UAH per ton (without VAT);
for natural gas Cb = 275 UAH per 1,000 cubic meters. m (no
VAT);
For gas condensate, Cb = 760 per ton (without VAT);
Ii is an annual inflation index, per cent;
P-rate of tax on profits of businesses, interest;
C-the income distribution factor between the state and the
Oil and gas production, K = 0.5.
The average rate of rent for oil, natural gas,
Gas and gas condensate (per cent) are defined by the formula:
E (sum) (On x Ci (n) l (n))
C = ------------------------ E (sum) On
where On is the volume of oil, natural gas or gas condensate,
The extraction of n-th deposits in the reporting tax period, tons or
1,000 cubic metres;
Ci (n) l (n) is a differentiated rate of renal payments for oil,
natural gas and gas condensate for the n-th deposit with the ith
the average debit of oil, natural gas or gas condensate and
with l-the mean depth of the borehole in the deposit determined
According to the tables 1 and 2, per cent.
Table 1
Differentiated Rate of Payment Rates
for natural gas and gas condensate (Sil),
percent
-------------------------------------------------------------------------- Secondary | Medium-highest debit of one operating system depth | wells (D), 1000 cubic meters Per meter or tonnes Wells | for the day in the field | ------------------------------------------------------------- m | up to 10 | from 10 to 50 | from 50 to 200 | more | inclusive | inclusive | 200 ------------+--------+----------------------+---------------------+------- up to 2000 | 1.8 x D | 18 + 0.18 x (D-10) | 25 + 0.033 x (Y-50) | 30 from- Inclusive | | |hundreds ------------+--------+----------------------+---------------------+------- 2,000 to | 1.25 x D | 12.5 + 0.16 x (D-10) | 19 + 0.027 x (D-50) | 23 from 3000 inclusive | | | | | ------------+--------+----------------------+---------------------+------- from 3,000 to | 0.85 x D | 8.5 + 0.14 x (D-10) | 14 + 0.020 x (Y-50) | 17 from- 4,000 inclusive | | | |hundreds ------------+--------+----------------------+---------------------+------- 4,000 to | 0.5 x D | 5 + 0.1 x (Y-10) | 9 + 0.013 x (Y-50) | 11 from- 4500 inclusive | | | |hundreds ------------+--------+----------------------+---------------------+------- from 4500 to | 0.2 x D | 2 + 0.05 x (Y-10) | 4 + 0.007 x (Y-50) | 5 from- 5000 inclusive | | | |hundreds --------------------------------------------------------------------------
Table 2
Differentiated Rate of Payment Rates
for oil (Sil), interest
-------------------------------------------------------------------------- Mean | Medium on the oil debit debit of one operating system depth | wells (D), tons per day Sverdlovin | ------------------------------------------------------------- on the deposit, | up to 5 | from 5 to 25 | from 25 to 100 | more m |inclusive | inclusive | 100 ------------+--------+----------------------+---------------------+------- up to 2000 | 3.6 x D | 18 + 0.35 x (D-5) | 25 + 0.067 x (D-25) | 30 from- Inclusive | | |hundreds ------------+--------+----------------------+---------------------+------- 2,000 to | 2.6 x D | 13 + 0.30 x (D-5) | 19 + 0.053 x (D-25) | 23 from- 3000 inclusive | | | | | ------------+--------+----------------------+---------------------+------- from 3,000 to | 1.8 x D | 9 + 0.25 x (Y-5) | 14 + 0.040 x (D-25) | 17 from- 4,000 inclusive | | | |hundreds ------------+--------+----------------------+---------------------+------- 4,000 to | 1.1 x D | 5.5 + 0.18 x (Y-5) | 9 + 0.027 x (Y-25) | 11 from- 4500 inclusive | | | |hundreds ------------+--------+----------------------+---------------------+------- from 4500 to | 0.5 x D | 2.5 + 0.08 x (Y-5) | 4 + 0.013 x (Y-25) | 5 from- 5000 inclusive | | | |hundreds --------------------------------------------------------------------------
Article 8. For volumes of oil, natural gas or gas supply
condensate, which are implemented by regulated prices, which
are set by relevant state bodies, a calculation of
Payment of payments for oil, natural gas and gas condensate
is held separately by the formula:
Ohr x C Qr
R = -----------, 100
where Ohr is the volume of oil, natural gas or gas condensate,
to be implemented by regulated prices in the reporting tax
period, tons or 1000 cubic metres. Volumes of oil, natural gas, or
Gas condensate implemented by regulated prices in the
The reporting tax period is set by the body,
Authorized by the Cabinet of Ministers of Ukraine;
Qr-regulated price (without VAT and cost of services)
transport and supply), UAH per ton or UAH
1,000 cubic meters.
Article 9. Amount of amount of rentable payment for oil, natural gas
and the gas condensate subject to the payment is determined by the payers
Payment of payments for oil, natural gas and gas condensate
By myself
A reporting tax period for the rental oil payments,
The natural gas and gas condensate is equal to the calendar month.
Calculation of the renal payments for oil, natural gas and gas
The condensate consists of platters every month (separately in each view)
products) and submit to the state tax authorities for the
Based on the location of the paid payment payment for oil, natural
gas and gas condensate for 20 calendar days, following
last calendar day of the reporting tax period.
On the end of the reporting year, the rent paid for
oil, natural gas and gas condensate adjust the amount calculated.
during the year of the renal payments given the actual prices of
oil, natural gas and gas condensate, including
adjustment to the sum of the estimated rent payments in the first month
Next year.
Article 10. Sum of the rentable payments for oil, natural gas and
gas condensate in full, calculated according to
The calculation for the reporting month, must be made by a payer to
Ukraine ' s state budget for 10 calendar days, next
to the last day of the marginal line of the calculation of the calculation of the rents
The payments for oil, natural gas and gas condensate.
Chapter IV
BENEFITS OF PAYMENT OF OIL PAYMENTS FOR OIL,
NATURAL GAS AND GAS CONDENSATE
Article 11. From taxation of the oil payments for oil,
natural gas and gas condensate are exempt from the volumes of oil,
Natural gas and gas condensate:
mined in territorial waters and excluded (marine)
Economic Zone of Ukraine;
extraction from deposits that intimidate the depths above
5000 m;
over the base volumes of oil, natural gas and gas
condensate, mining of deposits approved by the Cabinet of Ministers
Ukraine is such that they have heavy and depleted supplies.
Section V
DISPUTE RESOLUTION ORDER
Article 12. Application of application disputes
The provisions stipulated by this Act are resolved in the order of
established by the current legislation of Ukraine.
Chapter VI
FINAL POSITIONS
Article 13. This Act will take effect from 1 January 2004, for
The exception of Section III, which takes effect from 1 January 2005.
Cabinet of Ministers of Ukraine in a two-month period from the day of the dress
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 their legal and legal acts in the
Compliance with this Act;
according to the competence to ensure acceptance
The laws prescribed by this Act.

President of Ukraine
Um ... Kiev, 5 February 2004
N 1456-IV