ORDER OF THE STATE CUSTOMS SERVICE OF UKRAINE, MINISTRY OF EXTERNAL COMMERCIAL RELATIONS AND TRADE OF UKRAINE, STATE TAX ADMINISTRATION OF UKRAINE

of July 7, 1999 No. 411/488/357

About approval of Evaluation criteria and the Procedure for determination of the companies - residents of Ukraine, during implementation which foreign economic activity apply the assistance mode

WE ORDER:

1. Approve Criteria for evaluation of the companies - residents of Ukraine, during implementation which foreign economic activity apply the mode of assistance (are applied).

2. Approve the Procedure for determination of the companies - residents of Ukraine, during implementation which foreign economic activity apply the mode of assistance it (is applied).

Also GNA of July 7, 1999 No. 411/488/357 are approved by the Order of State Customs Service, Mvestorga

Criteria for evaluation of the companies - residents of Ukraine, during implementation which foreign economic activity apply the assistance mode

During implementation by the companies - residents of Ukraine of foreign economic activity the assistance mode set by the resolution of the Cabinet of Ministers of Ukraine of 14.04.99 N 593 "About assistance of foreign economic activity" is applied to the companies which answer such criteria:

1) are the rezidentaminalogoplatelshchik (the value added tax, the income tax, the excise duty) registered in Ukraine;

2) perform foreign economic activity within in any case two years which precede the moment of implementation of assessment of the company;

3) are profitable within two years which precede the moment of implementation of assessment of the company;

4) have no overdue debt on the external economic transactions within two years which precede the moment of implementation of assessment of the company;

5) have no debt from taxes and fees (obligatory payments) in budgets and the state trust funds within two years which precede the moment of implementation of assessment of the company;

6) have no violations customs, tax including currency, legislations within two years which precede the moment of implementation of assessment of the company;

7) special sanctions, the stipulated in Article 37 Laws of Ukraine "About foreign economic activity", within two years were not applied to the company that precede the moment of implementation of assessment of the company.

Also GNA of July 7, 1999 No. 411/488/357 is approved by the Order of State Customs Service, Mvestorga

Procedure for determination of the companies - residents of Ukraine, during implementation which foreign economic activity apply the assistance mode

2. Written coordination of State Tax Administration of Ukraine which based on the documents filed by the company within the competence confirms compliance of the company to above-mentioned Criteria is applied to the address.

For receipt of coordination of State Tax Administration of Ukraine the company shall provide the reference from the State tax authorities in place of registration of the company with such information:

about lack of violations of the customs, tax, foreign exchange legislation within two years which precede the moment of implementation of assessment of the company;

about registration of the company as taxpayer on value added;

about implementation of foreign economic activity by the company within in any case two years which precede the moment of implementation of assessment of the company;

about profitability of the company within in any case two years which precede the moment of implementation of its assessment;

about lack of overdue debt on the external economic transactions within in any case two years which precede the moment of implementation of assessment of the company;

about absence of debt from taxes and fees (obligatory payments) in budgets and the state trust funds within two years which precede the moment of implementation of assessment of the company.

3. The State Customs Service after check of compliance of the company to criteria which are within the competence of customs authorities and in coordination with the Ministry of external commercial relations and trade issues in a month the order on entering of the company into the List of the companies - residents of Ukraine, during implementation which foreign economic activity apply the assistance mode (further - the List) which is conducted, supplemented, changes and is made public by the State Customs Service in coordination with the Ministry of external commercial relations and trade and State Tax Administration.

In case of refusal in entering of the company into the List informs on it the applicant.

4. In the List are specified code of the company for EGRPOU; code of the taxpayer; the complete and reduced names of the company; its location; measures of non-tariff regulation which are not applied during implementation of foreign economic activity by the company, with indication of their name or the short description and details of regulatory legal acts by which these measures are established.

5. The State Customs Service, the Ministry of external commercial relations and trade, State Tax Administration or law enforcement agencies of Ukraine exercise tough control of steady observance by the companies which are included into the List, requirements of the current legislation, and in case of identification of its violations (based on the written message of body, it found) the State Customs Service issues the order on exception of such company of the List what it informs the Ministry of external commercial relations and trade and State Tax Administration of Ukraine on the same day on.

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