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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of October 4, 2017 No. 775

About approval of the Procedure for provision of payment by installments of the tax discharge on value added when importing to customs area of Ukraine of the equipment and installations according to the list determined by Items 58 and 59 of subsection 2 of the Section XX "Transitional provisions" of the Tax code of Ukraine

(as amended of the Resolution of the Cabinet of Ministers of Ukraine of 03.05.2024 No. 498)

According to Items 58 and 59 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 when importing to customs area of Ukraine of the equipment and installations according to the list determined by Items 58 and 59 of subsection 2 of the Section XX "Transitional provisions" of the Tax code of Ukraine which is attached.

2. Declare invalid the resolution of the Cabinet of Ministers of Ukraine of March 29, 2017 No. 196 "Questions of provision of payment by installments of the tax discharge on value added when importing to customs area of Ukraine of the equipment and installations" (The Official Bulletin of Ukraine, 2017, No. 29, the Art. 856).

3. Bring in Item 37 of the Regulations on customs declarations approved by the resolution of the Cabinet of Ministers of Ukraine of May 21, 2012 No. 450 "The questions connected using customs declarations" (The Official Bulletin of Ukraine, 2012, No. 40, the Art. 1545, No. 91, Art. 3674; 2017, No. 12, the Art. 335), change which is applied.

Prime Minister of Ukraine

V. Groysman

Approved by the Resolution of the Cabinet of Ministers of Ukraine of October 4, 2017 , No. 775

Procedure for provision of payment by installments of the tax discharge on value added when importing to customs area of Ukraine of the equipment and installations according to the list determined by Items 58 and 59 of subsection 2 of the Section XX "Transitional provisions" of the Tax code of Ukraine

1. This Procedure determines the procedure of provision of payment by installments of the tax discharge on value added when importing to customs area of Ukraine in customs regime of import:

only the machines for processing of tree classified by codes of goods item 8465 according to UKTVED; dryers for wood which are classified in commodity subcategories 8419 33 00th 00, 8419 35 00 00 according to UKTVED; press for production of the wood or fiber boards classified in goods item 8479 30 according to UKTVED imported for use in woodworking production (further - the equipment);

the equipment (its parts) which is classified in subsubline item 8421 39 15th 20, 8421 39 25th 00, 8422 30 00th 99, 8422 90 90th 00, 8428 20 20th 00, 8428 20 80th 00, 8477 10 00th 00, 8477 20 00th 00, 8477 30 00th 00, 8477 40 00th 00, 8477 59 10th 90, 8477 90 80th 00, 8485 90 90 90 (only parts (except parts from cast iron or steel) to machines for layer-by-layer building-up by putting plastic and rubber), 8480 71 00 90 according to UKTVED, for production only of medical products (further - the equipment).

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

3. Payment by installments is provided by equal parts of payment of tax amount on value added for a period of up to 36 calendar months without charge of percent and the penalty fee determined by Item 129.5 of article 129 of the Tax Code of Ukraine.

4. The spread amount of the tax liability is settled by equal parts, since the month following after month in which the decision on provision of such payment by installments is made. At the same time the first payment is made in case of submission of the customs declaration to customs clearance of the equipment and installations.

5. For receipt of payment by installments of the tax discharge for value added the taxpayer or person authorized by it submits to customs the application in form according to appendix 1.

6. To the statement, except documents, stipulated in Article 335 Customs codes of Ukraine, the following documents are attached:

the business project with indication of engineering procedure with economic calculations and the expected results of activities;

conclusions of state bodies, expert organizations, organizations, state standards and standards of the company, the specifications, technical documentation, documents confirming availability of production capacities, rooms, and other documents for confirmation of the purpose of import of the equipment and the equipment.

7. The decision on provision of payment by installments of the tax discharge on value added is made by the commission in which structure without fail join:

the division manager of customs to which functions on customs clearance of goods, or person replacing it are assigned;

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

the division manager of customs on counteraction to customs offenses or person replacing it;

the head of legal service of customs or person replacing it;

the division manager of customs who performs functions concerning customs audit, or person who replaces it.

8. The decision on provision of payment by installments of the tax discharge on value added is made within ten working days from receipt date of the corresponding statement.

If the amount of the tax liabilities declared to payment by installments on which payment due dates are postponed constitutes 1 million hryvnias and more, the decision on provision of payment by installments of the tax discharge on value added made by the commission is approved by the head of State Customs Service within 15 working days from the date of decision making by the commission by imposing on the solution of the resolution on coordination/nonagreement.

9. The decision on provision of payment by installments of the tax discharge on value added is drawn up according to appendix 2.

10. The decision on provision of payment by installments of the tax discharge on value added is issued to the taxpayer free of charge.

11. The decision on provision of payment by installments of the tax discharge on value added is made in case:

compliance of the declared code of the equipment and installations of code according to UKTVED;

confirmations of the declared cost of the equipment and installations;

confirmations of conformity of type of activity of the import company (or the companies at the request of which the equipment and installations is imported) to the corresponding code according to the Classification of Types of Economic Activity (CTEA);

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