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}
On Amendments to the Law of Ukraine
"VAT Cost Tax"
(Information of the Verkhovna Rada of Ukraine (VR), 1997, N 51, pp. 305)

Verkhovna Rada of Ukraine Oh, I am. :
I. Introduce to the Law of Ukraine "On VAT cost"
( 168 /97-PL ) (Information of the Verkhovna Rada of Ukraine, 1997, N 21,
(a) The following:
1. Paragraph 1.4. of Article 1 of the text of the article:
" 1.4. Sales of goods-any operations carried out
According to the purchase contracts, mines, supplies and other
civil law treaties that predict the transfer of rights
property on such goods for compensation regardless of the lines of its
Provide, as well as transactions for free delivery of goods. Do not belong to the sale of the goods transfer operation within
Commission contracts (consignment), handrails, errands, hideout
(responsible storage), confidence management, rental
(...) (...) (...)
Transfer of ownership to such goods by another person. Sale of services (works)-any civil-legal action
the nature of the provision of services (work results), the granting of the right to
using or ordered goods, including
non-material assets, as well as providing any others than
goods, property facilities for compensation, as well as operations with
Free of charge of services (works). Sale of services (results)
work), in particular, includes the granting of the right to use or
Orders of goods within the lease agreements (lease), sales,
licensing or other ways to transfer the rights to the patent, the copyright
right, trade mark, other objects of the right of intellectual, in
"Industrial, Property".
2. Article 2 shall complement paragraph 2.6. of this content:
" 2.6. The person who provides communication services and commits
consolidated account of income and costs associated with the
of such services and received (padded) by other persons
are in the submission of such a person. "
3. In Article 3:
(1) Subparagraph 3.2.4 after the words "currency values" complement
"(including national and foreign currency)". After
the words "and the repayment" to supplement the word "state". & After Words
"Ministry of Finance of Ukraine" to complement the words " payment
cash wins, cash prizes and cash rewards ";
(2) In sub-paragraph 3.2.5, the words "engagement and placement" shall be replaced
words " provision of information from the incoration, calculation and
service, engagement, placement and return ";
(3) Article shall complement paragraph 3.2.9. of this content:
" 3.2.9. Pay for the cost of fundamental research,
Research and Research and Design Works
In the State Budget of Ukraine ".
4. Paragraph 4.7 of Article 4 would complement the new paragraph of the content:
" In cases where the tax payer is doing business with
sale of goods obtained within the treaties of the commission
(consignment), handrails, errands, trusted management, others
Civil-legal treaties authorizing such a taxpayer
the tax (further to a commissioner) to carry out the sale of goods on behalf of
and on behalf of another person (hereafter-cell) without overtaking
property rights on such goods, the tax base is for sale
the value of these goods is defined in the order established by this
By law. The date of increasing tax obligations to the Commissioner is
the date specified by the rules set by paragraph 7.3 of this
The law, and the date of increasing amount of tax credit Commissioner is
date of reaccount of funds in favour of comitant or grant
other types of compensation for the value of the goods specified.
With this date, the increase in tax obligations is the date of the
receiving funds or other types of compensation for the value of goods from
A commissioner. The specified rule does not apply to transactions from
Import (transfer) of goods outside the customs territory of Ukraine
or from the import (transfer) of goods to customs territory of Ukraine in
within the specified contracts whose taxation is regulated
The relevant norms of this Act. "
5. In Article 5:
(1) Subparagraph 5.1.10., amend the paragraph to read: " feeding, enforcing the mine,
Municipal and other services provided
Special forces in the penitentiary institutions according to the
a list approved by the Cabinet of Ministers of Ukraine ";
(2) Paragraph 5.1 should be supplemented with sub-paragraphs 5.1.19 and 5.1.20.
content: " 5.1.19. privatization of state property in exchange for
Privatization papers or compensatory certificates, as well as
The unpaid privatization of the housing stock, the seedings of land
Land and land laws according to legislation; 5.1.20. Performing work (cost of work) of housing construction,
that are carried out by the funds of individuals, and the transfer of
Such housing is such a physical entity ";
3) in the second sentence 5.2.1 after the words " is
to "complement the word" previous ".
6. In paragraph 6.2.5 of Article 6, the word "population" is excluded.
7. Paragraph 7.4.5. of Article 7 shall be set out in this edition:
" 7.4.5. Not allowed to include tax credits.
any costs of payment of tax that are not validated by tax
invoices or customs declarations, and in the import of works (services)-
an act of taking work (services) or a bank document that
There is a cost of overcounting funds to pay for the cost of such works.
(Services). When at the time of checking the taxpayer ' s salary tax
body of the amount of tax, pre-included in the tax
credit, remain unconfirmed by this sub-item
documents, the taxpayer is responsible for
the financial sanctions imposed by the legislation on the
the amount of tax credit, which is not confirmed by this
the subparagraph of documents. "
8. Paragraph 10.2. of Article 10 shall complement the paragraph of such content:
" The responsibility of taxpayers for violating the lines
Counting and budgeting or reporting order,
as well as the order of challenging decision-making decisions
are set according to the provisions of the Law of Ukraine " On
Taxation of business profits " ( 334 /94-PL ). Penalties
Results from 1 October to 31 December 1997
"Don't apply".
9. In Article 11:
(1) Paragraph 11.1 shall complement the new paragraph of the content: " In the case of the treaties entrusted to the effect of the
this Act, which provided for the exercise of operations exempt from
in accordance with paragraph 1 of Article 5, paragraph 1, paragraph 1
Decree of the Cabinet of Ministers of Ukraine " On tax on added
the cost " ( 14-92 ), expenditure was carried out or carried out
Calculations before the adoption of this Act, the tax payers, which
are the parties to such treaties, taxing such operations for such a
the treaty under the rules established by the Decree of Decree ";
(2) In paragraph 11.5: complementing the paragraph after the paragraph of the third new paragraph of such a
content: " on the condition of payment of the bill by enumeration
funds to the bill repayment line, prior to the tax credit
included marked the amount of funds in the reporting period in which
"This is what happened." In this regard, the fourth, fifth, sixth, seventh,
The eighth count, according to the paragraphs of the fifth, sixth, seventh,
Eighth and ninth; in the paragraph by the sixth word "ten" to replace the word "five", and
words " did not have debt before the budget (except for the
The restructuring under the legislation) " to exclude; in the last paragraph: after the words "baking goods" supplement the words " (except
"and after the words" the coding of goods "
" as well as being introduced until 1 January 1999, the goods are critical
import for domestic production (except their input on conditions)
(a) The work of the United States of America.
Cabinet of Ministers of Ukraine "; complement the paragraph by sentence of such
content: "The import of critical imports to domestic goods"
production (other than their input on the terms of the reprocessing of the Davalnytsia
of raw materials) at the moment of crossing the customs border until 1 January 1999
It is done without payment of the added value ";
(3) in paragraph 11.6: The word "population" to exclude; Add a new paragraph to the content of the following: " Until 1 January 1999 in the case of exportation (exports) of goods
(works, services) beyond the customs territory of Ukraine by barter
(the goods exchange) the amount of tax on the added value,
Paid in connection with the acquisition of goods (works,
services), to increase the tax credit is not related, but
is included in the gross costs of the production payer of the tax ";
4) subparagraphs 2-6 to paragraph 11.8 replace subparagraphs 2 to 4
such content: " (2) taxpayers carrying out taxes
Trade and trade
activities, are required to conduct self-complete inventory
trademarks, goods transmitted under the terms of the commission
(consignment) and the unloaded, which are not paid for by their payment
The Convention on the Convention on the Convention on the
the amount of taxes on the added value, paid (calculated) in connection
with the acquisition of such goods, as well as the amount of tax that is subject to
To the inclusion of the tax obligations. Information about the effects of inventory and calculation
The added sum of the tax on the added value is filed separately
the tax authority along with the tax declaration for the first
Reporting period. Determined by the consequences of such inventory, the sum of the tax on
added value to the tax credit fee of the tax is not
included, and counted in reduced tax obligations
such tax payers in reporting periods, which will rise after
the law, to the fullest it is to be repaid. Belonging To
Payment of the amount of tax payable, but not paid by goods
included in the tax obligation in the order set up
the third sub-paragraph 3 of this item. In this respect, the goods that according to the Decree of the Cabinet
The Ministers of Ukraine "On Tax Added Cost" were freed
from taxation, the amount of tax on the added value relating to
to increase tax liability, is determined by the way out
the difference between selling price and purchase price, except for
Medical and medical services. For received but not paid goods,
Calculation. The right to tax credit for such goods arises.
in the case of payment of funds from the account of the taxpayer to the payment account
Goods. Since the law has entered into force, the tax payer has been
carry out the specified activities, do not include the
gross costs of production (circulation) of the amount of taxes per added
The cost paid during the purchase of goods residues;
3) tax taxpayers determine the amount of tax on the added
the cost for shipped goods (done by robots, provided by
Services), which have not been paid for by their cost, for
Except for goods (works, services) exempt from taxation
According to the Decree of the Cabinet of Ministers of Ukraine " On tax on
added value ", with the sum of the tax increases, which
should be taken into account in the case of the reduction of payments in the following
reporting periods. Calculation is given to tax payers
the tax authority along with the tax declaration for the first
Reporting period. The sum of the tax is included in the tax amount
the obligations of the following reporting periods, which account for
revenue to calculate the tax payers to
1 January 1999, and the sum of the tax is negative
is credited with equal share in reducing tax obligations
such tax payers in reporting periods, which will rise after
the law, to the fullest it is to be repaid. The amount of the value added to the value provided for the cost
the shipped goods (works, services) by which the payment is not
Held until 1 January 1999, included in the tax
Commitments to the first reporting period of 1999;
(4) the amount of the value added tax, paid (calculated)
Taxpayers in the warehouse price of the major funds purchased
(made) and not entered into force into force
this Act, included in the amount of tax credit of the following
the tax periods that account for the date of commissioning
-Such basic funds. In this case, the value of the tax on the added value is paid
(listed) in relation to the preassembly (commissioning)
of such basic funds after the Act,
refer to the tax credit of the tax payer in
General order. The amount of the amount added for the main funds that are not
entered service until 1 January 1999, before the tax returns
The loan is not included and refers to the cost of such major
foundations for the purpose of their amortization ";
(5) Article after paragraph 11.10 complements the new items
11.11-11.16 such content: " 11.11. Prior to 1 January 1999, the date of tax
a commitment to the sale of goods (works, services), as well as the
the right to obtain a budget reimbursement for the export of goods
(works, services) is the date of enrollment of funds from the buyer (customer)
to a bank account of the taxpayer as a payment of goods (works,
Services). In this date, the origin of the right to tax credit is the date
Payment of funds from the bank account of the taxpayer to pay
goods (works, services). On January 1, 1999, the following issue was received.
11.8 Article 11 of this Act. This rule does not apply to sales or purchase of goods in
within the barter (commodity exchange) operations. 11.12. Establish that the taxation of business entities
The exermental economic zone of Sivash, is carried out in accordance with
Law of Ukraine " On some issues of currency regulation and
Taxation of the subjects of the experimental economic zone
"Blue" (in French) 65 /96-PL ). 11.13. Set up to 1 January 1999 as payment order
Add-to-value tax: for the sale of gas, mined in Ukraine and
imported to Ukraine, the object of taxation is operations of
selling gas suppliers directly to consumers (except for sale)
the gas and budget organizations) and any operations with
Sale of gas to natural gas companies of Ukraine. Gas Sales
The population and budget organizations are in the order that
This Act will take effect on this Act. 11.14. Payment payers to account
using electronic control
on 1 July 1998 to ensure the establishment of a regime
Electronic instrumentation of electronic control
the cash check other than the value of the commodity, the amount of the tax on the added
the cost of being sold by the goods from the base of taxation,
This is the Act. The given period allows the use of electronic
Cash check-box office
A tax on the added value according to the existing programs. 11.15. Set to be stored until 1 January 1999
existing payment order for the added cost by operations from
Provision of services related to transport (s)
and freight transit through the territory and ports of Ukraine. 11.16. Establish that until January 1, 2002
in the order stipulated paragraph 5.1 of Article 5 of this
Law, Transactions on Issuing Agricultural Products
Production of plants-manufacturers of agricultural
products: to physical persons, to the owners of the land
enterprises, in the form of compensation for the cost of using such
by serving as such an enterprise, but not more than 70 hryvnia in calculation
For the full calendar month, the line of such usage; Physical persons who are in labour relations with
Enterprises-manufacturer of agricultural products,
according to actual time spent, but not more than 70
The hryvnia is on the full calendar month. In the case of income tax legislation
individuals are set by another amount of untax minima
income to apply the provisions of this item is determined by
The same amount. " In this regard, paragraph 11.11 is considered as paragraph 11.17.
II. This Act takes effect from the day of its publication.

President of Ukraine
Um ... Kiev, 26 September 1997
N 550 /97-VR