RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of January 17, 2018 No. 21

About approval of the Procedure for release, the address and repayment of the tax anticipation bills issued before obtaining or import to customs area of Ukraine of the oil products and/or substances used as components of motor fuels, for use as raw materials for production in the chemical industry and recognition voided some resolutions of the Cabinet of Ministers of Ukraine

According to subitem 229.4.13 of Item 229. 4, to subitem 229.5.15 of Item 229. 5, to subitem 229.6.12 of Item 229. To subitem 229.7.14 of Item 229.7 of article 229 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides 6,:

1. Approve the Procedure for release, the address and repayment of the tax anticipation bills issued before obtaining or import to customs area of Ukraine of the oil products and/or substances used as components of motor fuels for use as raw materials for production in the chemical industry which is applied.

2. Recognize invalid resolutions of the Cabinet of Ministers of Ukraine according to the list which is attached.

3. This resolution becomes effective from the date of publication.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of January 17, 2018 , No. 21

Procedure for release, the address and repayment of the tax anticipation bills issued before obtaining or import to customs area of Ukraine of the oil products and/or substances used as components of motor fuels for use as raw materials for production in the chemical industry

1. This Procedure determines the mechanism of release, the address and repayment of tax anticipation bills, avalized bank, issued before obtaining or import to customs area of Ukraine of the oil products and/or substances used as components of motor fuels (further - substances), for use as raw materials for production in the chemical industry, implemented using zero rate of the excise tax or import of which is performed without payment of the excise tax according to subitem 229.4.1 of Item 229. 4, subitem 229.5.1 of Item 229. 5, subitem 229.6.1 of Item 229. 6, subitem 229.7.1 of Item 229.7 of article 229 of the Tax Code of Ukraine.

2. Drawer is the subject of managing - producer of chemical products which receives from manufacturer or imports on customs area of Ukraine oil products and/or substances for the purpose of their use as raw materials for production in the chemical industry.

Bill holder is the monitoring body in place of registration of the drawer.

3. The drawer shall issue to the bill holder properly the drawn-up tax anticipation bill:

before obtaining from the manufacturing company of oil products and/or substances - on the amount of the excise tax accrued on amount of oil products and/or substances proceeding from rate which is determined as difference between rate of the excise tax, stipulated in Item 215.3 articles 215 of the Tax Code of Ukraine, and rate in the amount of zero euro for 1000 kilograms;

for import to customs area of Ukraine of oil products and/or substances - on the amount of the excise tax levied in case of commodity importation according to the legislation.

4. The term for which the tax anticipation bill is issued cannot exceed 90 calendar days which are estimated from date:

avalizations by bank - in case of its issue before receipt of oil products and/or substances from manufacturer;

execution of the customs declaration - in case of its issue before import of oil products and/or substances to customs area of Ukraine.

5. The tax anticipation bill is constituted:

in duplicate - in case of receipt of oil products and/or substances from manufacturer;

in triplicate, first of which it is drawn up on the bill form acquired by the drawer in bank, two others - on the copies of the bill form having number, identical with the first copy, - in case of import of oil products and/or substances to customs area of Ukraine.

Each copy of the tax anticipation bill is drawn up separately. Records in the specified copies shall be identical.

The first copy of the tax anticipation bill remains at the bill holder second with mark of the bill holder about capture returns to the drawer for obtaining at manufacturer of oil products and/or substances to accounting. In case of import of oil products and/or substances to customs area of Ukraine the second copy of the tax anticipation bill moves to monitoring body which performs their customs clearance, third - remains at the drawer.

6. Responsibility for execution of the tax anticipation bill is conferred on the drawer.

7. The tax anticipation bill is the reporting document and is subject to accounting and storage according to rules and during term, established for source accounting documents.

8. The bill holder records tax anticipation bills in register of the extinguished tax anticipation bills in the form approved by the Ministry of Finance.

On reverse side of all copies of the tax anticipation bill date and accounting number according to entry in the specified magazine are specified and the text becomes "Is registered" which makes sure the signature of the head (his deputy or the authorized person), the bill holder under seal.

9. No. 826 is excluded according to the Resolution of the Cabinet of Ministers of Ukraine of 10.10.2018.

10. Obligations on repayment of the tax anticipation bill cannot be transferred to other persons irrespective of their relations with the drawer.

11. For use of the tax anticipation bill percent or other types of payment, stipulated by the legislation for other types of bills of exchange are not charged.

12. The tax anticipation bill is considered extinguished in case of documentary confirmation of the fact of target use of oil products and/or substances.

For repayment of the tax anticipation bill the drawer submits to the bill holder the certificate of target use of oil products and/or substances in the form approved by the Ministry of Finance. The reference is constituted based on source documents and approved by the representative of the tax post established at the company using oil products and/or substances.

The operating procedure of tax post is determined by the Ministry of Finance.

The copy of the certificate of target use of oil products and/or substances which are imported on customs area of Ukraine moves to monitoring body which performed customs clearance of the specified goods.

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