of September 18, 1991 No. 1562-XII
About sources of financing of road economy of Ukraine
Suspend for carrying out experiment for the participating companies of economic experiment action of the following legal acts of Ukraine and their separate regulations on the tax matters:
This Law determines the legal basis of ensuring financing of the expenses connected with construction, reconstruction, repair and content of highways public and rural roads of Ukraine.
Article 1. Highways public and rural roads of Ukraine (further - highways) are roads of the state and local value which provide interstate and international carriages of passengers and freights taking into account administrative-territorial separation of the state, connect settlements and are component of single transport system of the state.
Classification and the list of these roads affirm the Cabinet of Ministers of Ukraine.
Highways are state-owned property, except rural roads the procedure for management of which is established by the Cabinet of Ministers of Ukraine.
Article 2. The expenses connected with construction, reconstruction, repair and content of highways are performed at the expense of budgetary and other funds for program implementation of development of road economy of Ukraine for the purpose of increase in social level of living of the population, especially in the rural zone, ensuring motor transportations of passengers and freights, improvements of ecological situation, creation on roads of proper safety conditions of movement and modern elements of road service, reduction of losses through unsatisfactory road conditions.
Noted means are not subject to withdrawal or expenditure on the purposes which are not connected with requirements of road economy.
In cases when these means are not spent within the current fiscal year, they keep purpose next year.
Control of means of road funds is exercised according to the procedure, established by the Cabinet of Ministers of Ukraine.
For these purposes in structure of special fund of the Government budget of Ukraine the state road fund is created.
The revenues of this fund are created for the account:
1) the excise tax from the fuel and vehicles made in Ukraine;
2) the excise tax from the fuel and vehicles imported on customs area of Ukraine;
3) import duty for oil products and vehicles and tires to them;
4) fares on highways of vehicles and other self-propelled machines and mechanisms which weight or dimensional parameters exceed normative;
5) means of special fund of the Government budget of Ukraine, the credits (loans) obtained by attraction by the state from banks, foreign states and international financial institutions on development of network and content of highways public;
6) fare on paid highways public of the state value which maximum amount and procedure for collection are established by the Cabinet of Ministers of Ukraine (except cases of transfer of the respective new highway to concession);
6-1) concessionary payments in case of transfer of again constructed highway public of the state value to concession;
7) other receipts provided by the Government budget of Ukraine in the amounts determined by the law on the Government budget of Ukraine for the corresponding year and also the receipts determined by article 5 of this Law.
Funds of the state road fund are allocated on:
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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