LAW OF UKRAINE

of February 5, 1999 No. 428-XIV

About write-off and restructuring of tax debt of taxpayers - the sugar plants (plants) as of January 1, 1998 and agricultural enterprises as of January 1, 1999

Article 1. Write off the amounts of tax debt on payment of penalty fee (except the amounts of penalty fee added for violation of terms of calculations for implementation of transactions in the sphere of foreign economic activity), penal and financial sanctions in the Government budget of Ukraine, and the amount of tax debt on payment of nation-wide taxes and fees (obligatory payments) which are enlisted in local budgets the Pension fund of Ukraine and Social Insurance Fund of Ukraine added according to the legislation from taxpayers - the sugar plants (plants) as of January 1, 1998 and from agricultural enterprises, including fisheries, fishing kolkhozes, peasant farms, the seed plants, the district agrotechnical service companies and the companies of district agricultural chemistry for the services rendered to agricultural producers, the highest agricultural organizations of formation of the I-II levels of accreditation agricultural technical training colleges, irrespective of patterns of ownership and managing (further - taxpayers), as of January 1, 1999.

Article 2. Restructure the amounts of tax debt on tax payment, charges (obligatory payments) listed in article 4 of this Law without the amounts of penalty fee, penal and financial sanctions added according to the legislation on this debt and which are written off according to article 1 of this Law for the sugar plants (plants) as of January 1, 1998 and agricultural enterprises, including fisheries, fishing kolkhozes, peasant farms, the seed plants, the district agrotechnical service companies and the companies of district agricultural chemistry for the services rendered to agricultural producers, the highest agricultural organizations of formation of the I-II levels of accreditation, agricultural technical training colleges irrespective of patterns of ownership and managing, as of January 1, 1999.

Restructuring is carried out by payment by installments of payment of tax debt for 120 months.

Payment of the restructured tax debt begins since January 1, 2004 and is made by equal shares to the 15th day of every month.

Article 3. On condition of payment in 1998 by taxpayers of the amounts of taxes and fees (obligatory payments) of the Government budget of Ukraine and the state trust funds equal or the taxes and fees (obligatory payments) accrued for payment in 1998 according to the legislation exceeding the amount, to such taxpayers write off all amount of tax debt of the Government budget of Ukraine and the state trust funds as of January 1, 1999, taking into account outstanding amount according to the Law of Ukraine "About write-off and restructuring of tax debt of taxpayers as of March 31, 1997".

Article 4. Restructuring of tax debt extends on:

value added tax;

income tax of the companies;

payment (tax) for the earth;

collection in the State innovative fund of Ukraine;

collection for special use of natural resources;

collection in Fund for implementation of actions for mitigation of consequences of the Chernobyl catastrophic crash and social protection of the population;

collection on compulsory national pension insurance;

collection on compulsory social insurance;

the income tax from citizens - employees of collective agricultural enterprises, including fisheries, fishing kolkhozes;

tax on owners of vehicles and other self-propelled machines and mechanisms;

the single fixed tax imposed according to the procedure of experiment in 1998 in Globinsky district of Poltava region, Starobeshevsky district of Donetsk region and the Uzhhorod district of the Transcarpathian region.

Article 5. Bodies of collection where the taxpayers having debt on obligations to the state by results of consideration of financial and economic activities and business plans of these taxpayers at meetings interdepartmental stay on the registry and regional commissions concerning carrying out sanitation of the companies of agro-industrial complex from the date of entry into force of this Law make in a month decisions on write-off, and in three-months - on restructuring of the amounts of tax debt specified respectively in articles 1 and 2 of this Law and notify on it taxpayers.

Article 6. In week time from the date of adoption of relevant decisions and till January 1, 2004 bodies of collection stop collection from taxpayers in indisputable procedure for the amounts of the restructured tax debt and withdraw from authorized banks settlement documents about their payment. The amounts of the tax debt restructured according to the procedure, determined by this Law, in cases of failure to pay by the taxpayer in the stipulated in Clause 2 presents of the Law terms are collected by bodies of collection in indisputable procedure.

Article 7. Following the results of 1998 the taxpayers who satisfied the conditions provided in article 3 of this Law give to bodies of collection of the statement for write-off of tax debt.

Bodies of collection in two weeks make the decision on write-off of this debt.

Article 8. The tax debt on tax payment and the charges (obligatory payments) provided by the laws of Ukraine, but not specified in article 4 of this Law, is not subject to restructuring, except cases, the stipulated in Article 9 these Laws.

Article 9. Decisions on write-off and restructuring of tax debt of taxpayers on the local taxes and charges (obligatory payments), and also on penalty fee, the penal and financial sanctions added according to the legislation on debt on payment of the specified taxes and fees (obligatory payments) are accepted by the relevant council in two-month time from the date of entry into force of this Law according to the conditions determined by this Law.

Article 10. Write-off and restructuring of tax debt are carried out according to the procedure and on the conditions determined by Items 4, of the 5 and 6 Article 3, Item 2 of Article 4, Items 2, 3 both 4 Articles 5 and Item 2 of article 7 of the Law of Ukraine "About write-off and restructuring of tax debt of taxpayers as of March 31, 1997".

Final provisions

1. This Law becomes effective from the date of its publication.

2. Payment of the tax debt of agricultural enterprises and sugar plants (plants) restructured according to the Presidential decree of Ukraine of June 18, 1998 "About write-off and restructuring of tax debt of taxpayers - agricultural enterprises and the sugar plants (plants) as of January 1, 1998", and also payment of the tax debt of the companies of agricultural complex restructured according to the Law of Ukraine "About write-off and restructuring of tax debt of taxpayers as of March 31, 1997" is performed in the terms determined by parts two and third article 2 of this Law.

3. To the Cabinet of Ministers of Ukraine to make the decisions directed to execution of this Law in a month.

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