of January 17, 1997 No. 10/97-BP
About procedure for debt write-off of the coal-mining and uglepererabatyvayushchy companies which treat the sphere of management of the central executive bodies providing forming and realizing state policy in coal and industrial complex which are liquidated according to the decision of the Cabinet of Ministers of Ukraine, before the Government budget of Ukraine, local budgets and the state trust funds
This Law determines procedure for debt write-off of the unprofitable coal-mining and uglepererabatyvayushchy companies of the Ministry of the coal industry of Ukraine which are liquidated according to the decision of the Cabinet of Ministers of Ukraine, for the purpose of expense reduction on liquidation of such companies.
Article 1. The debt of the unprofitable coal-mining and uglepererabatyvayushchy companies which treat the sphere of management of the central executive bodies providing forming and realizing state policy in coal and industrial complex which are liquidated (further - the companies) on the taxes and fees provided by the Tax code of Ukraine, to other obligatory payments in the Government budget of Ukraine and on fees in the state trust funds (except pension fund contributions of Ukraine), and also according to the added according to the legislation of Ukraine and unpaid penalty fee, financial sanctions on this debt is written off as of acceptance date by the Cabinet of Ministers of Ukraine of the decision on liquidation of such companies taking into account liabilities and assets of these companies.
Article 2. The debt of the companies for pension fund contributions of Ukraine is repaid in first-priority procedure before satisfaction of requirements of other creditors, including for the realization account of property of such companies.
The satisfaction of requirements of other creditors is performed according to the procedure, stipulated by the legislation Ukraine.
Article 3. The procedure for liquidation of the companies to which operation of this Law extends is established by the Cabinet of Ministers of Ukraine.
Article 4. This Law becomes effective from the date of publication.
President of Ukraine L. Kuchma
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