of November 24, 1997 No. 1303
About approval of the Procedure for registration by bills of exchange of tax payment from products that is delivered on production by cooperation, and their repayments
In pursuance of article 2 of the Law of Ukraine "About ratification of the Agreement between the Government of Ukraine and the Government of the Azerbaijan Republic about production cooperation" the Cabinet of Ministers of Ukraine decides:
Approve the Procedure for registration by bills of exchange of tax payment from products which it is delivered in production cooperation and their repayments it (is applied).
Prime Minister of Ukraine V. PUSTOVOYTENKO
Approved by the resolution of the Cabinet of Ministers of Ukraine of November 24, 1997, No. 1303
1. This Procedure determines single rules of issue, accounting and repayment of bills of exchange which are issued by business entities on the amount of taxes, including customs duty and the excise duty, from products which are delivered in production cooperation, according to agreements on production cooperation between the Cabinet of Ministers of Ukraine and the governments of the State Parties of the CIS, and also payment of the specified taxes on condition of use of these products not on appointment or in case of not export it for borders of customs area of Ukraine.
2. Terms which are used in this Procedure have such value:
the drawer - business entity which issues the bill of exchange in case import to Ukraine to products which are delivered in production cooperation according to lists to the interdepartmental agreements signed according to Regulations on procedure for deliveries and customs clearance of products in production cooperation of the companies and industries of the State Parties of the CIS approved by the resolution of the Cabinet of Ministers of Ukraine of May 18, 1994 N 323;
the bill holder - State Tax Administration (inspectorate) for the location of the drawer.
3. The drawer issues on the amount of taxes which are collected during import to Ukraine of goods, the promissory note which is drawn up on the bill form according to the resolution of the Cabinet of Ministers of Ukraine and the National Bank of Ukraine of September 10, 1992 N 528 "About approval of Rules of production and use of bill forms", with obligatory allocation in the separate lines of the name and the amount on each tax.
The bill of exchange is written out in the foreign currency recognized by National Bank converted, with payment deferral before complete use of the imported products to destination or to export of products out of limits of customs area of Ukraine according to conditions of agreements (contracts), but for the term of no more than 180 calendar days from the date of creation of the bill of exchange which day of execution of the import cargo customs declaration is.
The line concerning payment amount on the bill of exchange is surely filled with figures and words, and the bill of exchange is fastened with the sign and seal of the drawer.
4. Proceeding from technological features of production, the Cabinet of Ministers of Ukraine can establish other terms for which the bill of exchange is issued, during accomplishment of separate transaction types in production cooperation.
5. When filling line concerning the place of creation of the bill of exchange the location of authorized bank of Ukraine in which the settlement account of the drawer is opened is noted.
6. The bill of exchange is not subject to transfer by the endorsement.
7. The bill of exchange is drawn up in triplicate.
8. The bill holder records bills of exchange in the magazine. The magazine shall be numbered, strung together and under seal the bill holder.
9. On the back of the bill of exchange and the bill holder makes its copies text "is REGISTERED" with indication of date of capture on accounting of accounting number which are fastened with its sign and seal.
The first copy of the bill of exchange remains at the bill holder. The second and third copies of the bill of exchange registered (advised) by the bill holder return to the drawer for presentation to customs authorities and own accounting.
10. During customs clearance of products which are imported in production cooperation according to agreements (contracts) of the companies on the back of the bill of exchange date and number of the cargo customs declaration according to which products, with certification by the signature and personal seal of the inspector of customs which drew up the declaration are imported is celebrated.
11. In case of complete use of products imported in production cooperation or export it for borders of customs area of Ukraine to approach of the deadline determined by the paragraph the second Item 3 of this Procedure, the amount of taxes is not paid, and the bill of exchange is settled.
For the purpose of repayment of the bill of exchange the drawer submits to the bill holder on the location the application in writing with indication of date of capture for accounting and accounting number of the bill of exchange.
Are enclosed to the application:
the agreement (contract) marked the relevant ministry or other central executive body about participation of the drawer in production cooperation;
the copy of the import cargo customs declaration on products which are delivered in production cooperation;
the act of complete use of products which are imported in production cooperation, whether to destination and the inventory description the act of availability of remaining balance of products imported in production cooperation in case of its incomplete use;
the copy of the export cargo customs declaration on products which are exported out of limits of customs borders of Ukraine.
12. Repayment of the bill of exchange is performed by putting down on its face of text of POGASHEN certified by the signature of the head (deputy manager) of State Tax Administration (inspection) and seal of this body.
13. If products imported in production cooperation partially are used or exported for borders of customs area of Ukraine, then repayment of the bill of exchange for this part is performed according to the procedure, provided by Items 11 and 12.
In the statement for partial repayment of the bill of exchange shall be allocated with separate lines of the amount of taxes which are subject to repayment.
In case of default of the bill of exchange (its part) in the terms determined by the paragraph the second Item 3 of this Procedure, the drawer shall pay it for five calendar days. At the same time on each payment type the personal payment order is written out.
In the text of the payment order it is in addition noted:
"On the bill of exchange in payment ______________ (payment type which is collected on the bill of exchange) from" "199 of N".
After payment on the bill of exchange he moves to the bill holder for repayment.
15. Bill is met in currency of Ukraine listed on the official rate of National Bank on the date of payment. The specified payments are subject to transfer in the budget.
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