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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of December 3, 2020 No. 1195

Some questions of implementation of actions, provided by Items 31 - 33 articles 14 of the Law of Ukraine "About the Government budget of Ukraine for 2020"

According to article 14-1 of the Law of Ukraine "About the Government budget of Ukraine for 2020", to Item 74 of subsection 2 and Item 62 of subsection 10 of the Section XX "Transitional provisions" of the Tax code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure for use of the means provided in the government budget for implementation of actions, determined by Items 31 - 33 articles 14 of the Law of Ukraine "About the Government budget of Ukraine for 2020" which is applied.

2. Bring in the Procedure for electronic administration of the value added tax approved by the resolution of the Cabinet of Ministers of Ukraine of October 16, 2014 No. 569 "Some questions of electronic administration of the value added tax" (The Official Bulletin of Ukraine, 2014, No. 87, Art. 2482; 2016, No. 4, the Art. 244), changes which are applied.

Prime Minister of Ukraine

D. Shmygal

Approved by the Resolution of the Cabinet of Ministers of Ukraine of December 3, 2020 , No. 1195

Procedure for use of the means provided in the government budget for implementation of actions, determined by Items 31 - 33 articles 14 of the Law of Ukraine "About the Government budget of Ukraine for 2020"

1. This Procedure determines the mechanism of use of the means provided in the government budget according to the program "Compensation to National Joint Stock Company Naftogaz of Ukraine of Economically Reasonable Costs Performed for the purpose of Execution of the Special Obligations Assigned to It according to Article 11 of the Law of Ukraine " about the Natural Gas Market " for Providing the Public Concerns in the course of Functioning of the Natural Gas Market Reduced by Income Gained in the course of Execution of Such Special Obligations and taking into account Admissible Profit Level joint-stock company (further - the budget program), and ensuring receipts for financial provision of expenses of special fund of the government budget according to Items 31 - 33 articles 14 of the Law of Ukraine "About the Government budget of Ukraine for 2020".

2. Budgetary funds are used for the purpose of implementation of article 11 of the Law of Ukraine "About the natural gas market" for providing public concerns in the course of functioning of the natural gas market.

3. The main manager of budgetary funds and the executive in charge of the budget program is the Ministry of Energy.

4. Budgetary funds are allocated for compensation of NAK Naftogaz Ukrainy of economically reasonable costs performed for the purpose of execution of the special obligations assigned to the Company according to article 11 of the Law of Ukraine "About the natural gas market" for providing the public concerns in the course of functioning of the natural gas market reduced by income gained in the course of execution of such special obligations and taking into account admissible profit level.

5. Compensations according to this Procedure are subject the expenses of NAK Naftogaz Ukrainy performed during the period from October 1, 2015 to December 31, 2019 according to the procedure of execution of special obligations on forming of resource and sale (delivery) of the imported natural gas for providing the public concerns in the course of functioning of the natural gas market assigned to NAK Naftogaz Ukrainy, reduced by income gained in the course of execution of such special obligations, and taking into account admissible profit level, calculated according to the Procedure for determination of compensation approved by the Cabinet of Ministers of Ukraine which is provided to subjects of the natural gas market to whom special obligations are assigned.

6. Calculations for the purpose of ensuring receipts for financial provision of expenses of special fund of the government budget according to Items 31 - 33 articles 14 of the Law of Ukraine "About the Government budget of Ukraine for 2020" are performed at the expense of provided by the specified Law of receipts of special fund of the government budget based on the agreement on the organization of calculations which is signed between participants of calculations according to the Approximate agreement given in appendix and based on the document (documents) confirming (confirming) availability at participants of calculations creditor and/or receivables and/or obligations and/or tax debt and/or monetary commitments which were not paid off for signature date of such agreement.

7. Participants of calculations are:

GNS and its territorial authorities;

Ministry of Energy;

NAK Naftogaz Ukrainy;

PJSC Ukrnafta and its isolated structural divisions (branches) taking into account agreements of joint activities concerning which PJSC Ukrnafta is the face responsible for charge and tax payment (further - PJSC Ukrnafta).

8. For carrying out calculations of NAK Naftogaz Ukrainy and PJSC Ukrnafta open off-budget accounts in Treasury in the procedure established by the legislation, and also represent to the Ministry of Energy:

1) agreement on the organization of calculations;

2) the act (acts) of reconciliation of debt and/or monetary commitments of NAK Naftogaz Ukrainy before PJSC Ukrnafta according to purchase and sale agreements (delivery) of natural gas between NAK Naftogaz Ukrainy and PJSC Ukrnafta of January 31, 2020 No. 1 and No. 2, constituted (constituted) in any form with indication of outstanding amount and/or monetary commitments as of signature date of the agreement on the organization of calculations;

3) GNS of the certificate of the size of tax debt of PJSC Ukrnafta including restructured issued by territorial authorities or spread (delayed) (taking into account penal (financial) sanctions, penalty fee and percent which received the status of tax debt), on the value added tax, the income tax of the companies and rent payment for use of natural resources for natural gas production, oil and gas condensate as of August 1, 2020 and on date of calculations;

4) the reference (certificates) of amount of the penal (financial) sanctions and penalty fee added by PJSC Ukrnafta in connection with untimely payment of monetary commitments on taxes which are in the procedure of judicial or pre-judicial (administrative) appeal issued (issued) body GNS and are considered approved at the time of carrying out calculations;

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