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LAW OF UKRAINE

of June 26, 1997 No. 400/97-BP

About collection on compulsory national pension insurance

(as amended on 21-11-2023)

(The Law it is suspended for agricultural producers - participants of experiment on introduction of the single tax in the territory of Globinsky district of Poltava region, Starobeshevsky district of Donetsk region and the Uzhhorod district of the Transcarpathian region on the tax matters according to the Law of Ukraine of 15.01.1998 No. 25/98-BP)

(The Law it is suspended for agricultural producers - taxpayers of the fixed agricultural tax and their separate regulations on the tax matters except for item 4 of Article 1, of Item 3 of Article 2, of Article part one 3, of item 4 of Article 4, of Article 5 in part, as for the payers of collection determined in item 4 of article 1 of the Law according to the Law of Ukraine of 17.12.1998 No. 320-XIV)

(Operation of the Law is recovered for agricultural producers - taxpayers of the fixed agricultural tax and their separate regulations on the tax matters except for of item 4 of Article 1, of Item 3 of Article 2, of Article part one 3, of item 4 of Article 4, of Article 5 in part, as for the payers of collection determined in item 4 of article 1 of the Law of Ukraine of 17.12.1998 No. 320-XIV according to the Laws of Ukraine of 23.12.2004 No. 2285-IV, 23.12.2004 of 2287-IV, 25.03.2005 No. 2505-IV)

This Law determines procedure for collection and use of collection on compulsory national pension insurance.

Article 1. Payers of collection on compulsory national pension insurance are:

1) subjects of business activity irrespective of patterns of ownership, their associations, budget, public and other institutions and the organizations, associations of citizens and other legal entities, and also physical persons - subjects of business activity who use work of hired employees;

2) the branches, departments and other separate divisions of taxpayers specified in Item 1 of this Article that have no status of the legal entity are located in the territory of another, than the payer of charges, territorial community;

3) Ceased to be valid;

4) Ceased to be valid;

5) It is excluded;

6) No. 3474-IX Is excluded according to the Law of Ukraine of 21.11.2023

7) the companies, organizations and the organizations irrespective of pattern of ownership, physical persons which acquire the property right to cars (except the cars equipped with exclusively electric motors (one or several) which are subject to the first state registration in Ukraine by territorial authorities of the Ministry of Internal Affairs of Ukraine, except cases of providing persons with cars with disability according to the legislation and inheritances of cars according to the law;

8) it is excluded

9) the companies, organizations and the organizations irrespective of patterns of ownership and physical persons which acquire real estate except for of the state companies, organizations and the organizations acquiring real estate at the expense of budgetary funds, organizations and the organizations of the foreign states using immunities and privileges according to the laws and international treaties of Ukraine which consent to be bound is this the Verkhovna Rada of Ukraine and also citizens who acquire housing and are in queue on receipt of housing or acquire housing for the first time.

The apartment house or its part, the apartment, the garden house, giving, garage, other constantly located structure, and also other object falling under determination of group of 3 fixed assets and other non-current assets according to the Tax code of Ukraine is considered real estate.

The notarial certificate of purchase and sale agreements of real estate is performed in the presence of documentary payment confirmation of collection on compulsory national pension insurance from transactions of purchase and sale of real estate.

The collection amounts on compulsory national pension insurance from transactions of purchase and sale of real estate are paid by payers of this collection in the location of office of notary public or workplace of the private notary.

Notaries quarterly, to the 20th following reporting quarter represent to bodies of the Pension fund of Ukraine for the location of office of notary public or workplace of the private notary the report on the signed purchase and sale agreements of real estate, including information on the cost of such property and the amount of the fee paid on compulsory national pension insurance according to the procedure and in form, determined by the Cabinet of Ministers of Ukraine.

Information from the State register of the corporeal rights to real estate on request of the Pension fund of Ukraine and its territorial authorities, other public authorities, local government bodies, courts, law-enforcement bodies, bodies of prosecutor's office, bodies of Security service, notaries, lawyers is provided according to the procedure, approved by the Cabinet of Ministers of Ukraine;

10) the companies, organizations, the organizations, physical persons which use mobile services and do not render electronic communication services (further - end users of services), and also suppliers of electronic communication services which provide of mobile service to end users of services free of charge. At the same time collection on compulsory national pension insurance is not paid if river, sea, air, space vehicles, means of land technological transport (including taxi) having stationary built in device of radio communication, radio navigation and radio astronomy which cannot be separated such means without loss of its technological or operational qualities or characteristics use mobile services.

Collection on compulsory national pension insurance is not paid by end users of services in case of departure (implementation) of the charitable electronic and communication message.

For the purposes of this Law electronic communication services which are initiated and provided to the end user of services using the mobile final (terminal) equipment which is the radio equipment, can freely move within all Items of the termination of electronic communication network and unites with them with use of radio communication are considered as mobile services.

The terms "electronic communication service", "electronic communication network public", "operator of electronic communications", "supplier of electronic communication services", "traffic transmission" are used in this Law in the values given in the Law of Ukraine "About electronic communications".

Radio communication - the electronic communications performed with use of radio-frequency range.

Roaming - mobile service which provides opportunity to end users of services of one supplier of electronic communication services to receive without provision of any provisional statement or with such service in the action area of other supplier of electronic communication services as within Ukraine (national roaming), and beyond its limits.

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