LAW OF UKRAINE

of December 18, 2019 No. 391-IX

About introduction of amendments to the Tax Code of Ukraine and some other legal acts of Ukraine concerning improvement of administration of the excise tax

The Verkhovna Rada of Ukraine decides:

I. Bring in the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. No. 13-17, 112) the following changes:

1. In Item 14.1 of Article 14:

1) in subitem 14.1.6:

after the paragraph of the sixth to add with the new paragraph of such content:

"The criterion determined by this subitem to the total capacity of reservoirs to loading unloading and storage of fuel is not applied to reservoirs of subjects of managing which are managers at least of one excise warehouse".

With respect thereto to consider paragraphs of the seventh and eighth respectively paragraphs the eighth and ninth;

word in paragraph nine "technical equipment, the device" shall be replaced with words "the equipment or the device";

add with the paragraph the tenth such content:

"ґ) the room or the territory, including the taxpayer where the fuel in consumer pack in reservoir to 5 liters inclusive received from the producer or person who performed its pouring in such container is stored or implemented only";

2) in subitem 14.1.6-1-:

after the paragraph of the fifth to add with two new paragraphs of such content:

"The vehicle in which fuel or ethyl alcohol, the property right to which belongs to several managers of portable excise warehouse, moves and/or stored represents several excise portable warehouses which quantity is equal to the number of owners of fuel or ethyl alcohol which moves and/or remains in such vehicle.

The vehicle in which fuel or ethyl alcohol, the property right to which passes from one subject of managing to another, moves and/or stored is considered other portable excise warehouse".

With respect thereto to consider the paragraph of the sixth the paragraph the eighth;

to state the paragraph of the eighth in the following edition:

"Are not portable excise warehouse:

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