RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of February 22, 2006 No. 177

About approval of the Procedure for creation and maintaining the State register of cultural values which transactions on import are exempted from taxation on value added

According to Item 5.14 of article 5 of the Law of Ukraine "About the value added tax" the Cabinet of Ministers of Ukraine decides:

Approve the Procedure for creation and maintaining the State register of cultural values which transactions on import are exempted from the taxation on value added which is applied.

Approved by the resolution of the Cabinet of Ministers of Ukraine of February 22, 2006, No. 177

Procedure for creation and maintaining the State register of cultural values which transactions on import are exempted from the taxation on value added

1. In connection therewith Rather Public service of control of movement of cultural values through frontier (further - Public service of control) creates the State register of cultural values which transactions on import are exempted from taxation on value added (further - the State register).

2. The State register joins cultural values according to the UKTVED 9701 codes 10 00 00, 9701 90 00th 00, 9702 00 00th 00, 9703 00 00th 00, 9704 00 00th 00, 9705 00 00th 00, 9706 00 00th 00, made 50 and more than years ago which are imported to Ukraine for the purpose of further transfer to the museums, galleries, exhibition centers, archives, cultural institutions or education which stay in the state-owned or utility property (further - organizations of the state or utility pattern of ownership).

3. The state register is kept on paper (in the form of the magazine) and electronic media in the form established by MKT.

4. In the State register it is specified:

1) information on legal entity or physical person which suggests to include cultural values in the State register:

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