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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of February 7, 2018 No. 85

About approval of the Procedure for provision of payment by installments of the tax discharge on value added and applications of ensuring accomplishment of obligations during import to customs area of Ukraine of the equipment for own production in the territory of Ukraine

(In edition of the Resolution of the Cabinet of Ministers of Ukraine of 19.09.2018 No. 751)

According to Item 65 of subsection 2 of the Section XX "Transitional provisions" of the Tax code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure for provision of payment by installments of the tax discharge on value added and applications of ensuring accomplishment of obligations during import to customs area of Ukraine of the equipment for own production in the territory of Ukraine which is applied.

2. This resolution becomes effective from the date of its publication.

Prime Minister of Ukraine
V. Groysman

Approved by the Resolution of the Cabinet of Ministers of Ukraine of February 7, 2018 , No. 85

Procedure for provision of payment by installments of the tax discharge on value added and applications of ensuring accomplishment of obligations during import to customs area of Ukraine of the equipment for own production in the territory of Ukraine

1. This Procedure determines the procedure of provision of payment by installments of the tax discharge on value added (further - tax) and applications of ensuring accomplishment of obligations during import to customs area of Ukraine with the room in customs regime of import of the equipment which is classified by commodity subcategories according to UKTVED, certain Item 65 of subsection 2 of the Section XX "Transitional provisions" of the Tax code of Ukraine, and is imported by the taxpayer for own production in the territory of Ukraine.

2. In this Procedure terms are used in the value given in Customs and Tax codes of Ukraine.

3. For receipt of payment by installments of the tax discharge the taxpayer submits to GFS customs the application in form according to appendix 1.

To the statement for provision of payment by installments of the value added tax during import to customs area of Ukraine of the equipment for own production in the territory of Ukraine (further - the statement), except documents, stipulated in Article 335 Customs codes of Ukraine, the following documents are also attached:

the business project, the business plan or other document in which are specified engineering procedure with economic calculations and the expected results of activities;

the available conclusions of state bodies, expert organizations, organizations, state standards and standards of the company, specifications, technical documentation, documents confirming availability of production capacities, rooms.

4. The decision on provision of payment by installments of the tax discharge on value added during import to customs area of Ukraine of the equipment for own production in the territory of Ukraine (further - the decision) is made by GFS customs according to the recommendation of the commission which is created according to the decision of the head of such customs and which are included:

the division manager of GFS customs who performs customs clearance of goods, or person replacing it;

the division manager of GFS customs who performs the administration of customs payments or person replacing it;

the division manager of the GFS customs performing measures for counteraction to customs offenses or person replacing it;

the head of legal division of GFS customs or person replacing it;

the division manager of audit of head department of GFS in area, Kiev, Office of large taxpayers of GFS or person replacing it.

5. The decision is made within ten working days from receipt date of the statement.

If on receipt date of the statement in GFS customs the tax amount declared to payment by installments constitutes more than 1 million hryvnias, the decision is made in coordination with the Chairman of GFS (his deputy) within 25 working days from receipt date of the statement.

6. The decision is drawn up according to appendix 2 and is provided to the taxpayer free of charge.

7. The decision is made by results of consideration by the commission specified in item 4 of this Procedure, the statement and check:

compliance of the equipment specified in the statement, the commodity subcategory determined by the taxpayer according to UKTVED and prediscretion of such commodity subcategory by Item 65 of subsection 2 of the Section XX "Transitional provisions" of the Tax code of Ukraine;

confirmations of the equipment cost specified in the statement;

confirmation of the fact that the equipment does not come from the country recognized by the state invader according to the law and/or recognized by the state aggressor concerning Ukraine according to the legislation or that is imported from the territory of such state invader (state aggressor) and/or from the occupied territory of Ukraine, certain according to the law;

code compliance according to Classification of types of economic activity (RCEAP) specified in the statement, to the corresponding code specified in the Unified State Register of Legal Entities, physical persons entrepreneurs and public forming;

absence at the taxpayer of debt on payment of payments, control of which collection is imposed on monitoring bodies, and lack of the existing special sanctions applied to it according to article 37 of the Law of Ukraine "About foreign economic activity";

confirmations of availability of production capacities or rooms or conditions for accounting and storage of goods, finished goods.

8. The bases for refusal in decision making are:

discrepancy to the conditions determined by Item 7 of this Procedure;

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