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LAW OF UKRAINE

of November 20, 1998 No. 268-XIV

About write-off and restructuring of tax debt of the coal-mining, uglepererabatyvayushchy and shakhtouglestroitelny companies of the Ministry of the coal industry of Ukraine and the mining companies for underground production of raw materials of the Ministry of industrial policy of Ukraine

This Law is directed to creation of conditions for stabilization of work of the companies of the coal and mining industry.

Article 1.

- taxpayers the amounts of tax debt on payment of penalty fee (except the amount of the penalty fee added for violation of terms of calculations when implementing transactions in the sphere of foreign economic activity), penal and financial sanctions in the Government budget of Ukraine, the Pension fund of Ukraine and Social Insurance Fund of Ukraine which were considered unpaid as of October 1, 1998 which were added from April 1, 1997 till October 1, 1998 are subject to write-off from the coal-mining, uglepererabatyvayushchy and shakhtouglestroitelny companies of the Ministry of the coal industry of Ukraine and the mining companies for underground production of raw materials of the Ministry of industrial policy of Ukraine.

Article 2.

The tax debt of the coal-mining, uglepererabatyvayushchy and shakhtouglestroitelny companies of the Ministry of the coal industry of Ukraine and the mining companies for underground production of raw materials of the Ministry of industrial policy Ukrainynalogoplatelshchikov on tax payment and charges (obligatory payments) in the Government budget of Ukraine and in the Pension fund of Ukraine is subject to restructuring that were considered unpaid as of October 1, 1998 which were added from April 1, 1997 till October 1, 1998.

Restructuring of tax debt is performed by payment by installments of payment of this debt within 120 months.

Payment of the restructured tax debt in the Pension fund of Ukraine begins since January 1, 2000, and in the Government budget of Ukraine - since January 1, 2003 and is performed by equal shares to the 15th day of every month.

Article 3.

The tax debt in the Government budget of Ukraine, off-budget funds on tax payment and charges (obligatory payments), penalty fee and penalties as of October 1, 1998 which were added from April 1, 1997 till October 1, 1998 is subject to write-off from the state companies for underground production of iron ore of the Kryvyi Rih basin which are liquidated or transferred to the hydroprotection mode (the state company mine "Saksagan", the Kryvyi Rih public mining administration of hydroprotection, the state mine administration of Kirov).

Article 4.

The beginning of payment of tax debt in the Government budget of Ukraine restructured according to the Law of Ukraine "About write-off and restructuring of tax debt of taxpayers as of March 31, 1997" of the coal-mining, uglepererabatyvayushchy and shakhtouglestroitelny companies of the Ministry of the coal industry of Ukraine and the mining companies for underground production of raw materials of the Ministry of industrial policy of Ukraine is postponed to January 1, 2003.

 

Final provisions

1. This Law becomes effective from day of its publication.

2. Make changes to Item 3 of article 6 of the Law of Ukraine "About write-off and restructuring of tax debt of taxpayers as of March 31, 1997" (Sheets of the Verkhovna Rada of Ukraine, 1997, 34, the Art. 209), dopolnya his words: "except the coal-mining, uglepererabatyvayushchy and shakhtouglestroitelny companies of the Ministry of the coal industry of Ukraine and the mining companies for underground production of raw materials of the Ministry of industrial policy of Ukraine".

 

President of Ukraine L. Kuchma

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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