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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of December 15, 2021 No. 1340

Some questions of implementation of actions, stipulated in Item the 27th article 14 of the Law of Ukraine "About the Government budget of Ukraine for 2021"

According to part two of Article 97 of the Budget code of Ukraine and Item 27 of article 14 of the Law of Ukraine "About the Government budget of Ukraine for 2021" the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure and conditions of provision in 2021 for subvention from the government budget to local budgets on debt repayment on difference in rates which is subject to settlement according to the Law of Ukraine "About the measures directed to settlement of debt of the heatsupplying and heatgenerating organizations and the companies of centralized water supply and water disposal" which are 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), change which is applied.

Prime Minister of Ukraine

D. Shmygal

Approved by the Resolution of the Cabinet of Ministers of Ukraine of December 15, 2021 No. 1340

Procedure and conditions of provision in 2021 of subvention from the government budget to local budgets on debt repayment on difference in rates which is subject to settlement according to the Law of Ukraine "About the measures directed to settlement of debt of the heatsupplying and heatgenerating organizations and the companies of centralized water supply and water disposal"

1. These the Procedure and conditions determine procedure for granting in 2021 of subvention from the government budget to local budgets on debt repayment by difference in rates which is subject to settlement according to the Law of Ukraine "About the measures directed to settlement of debt of the heatsupplying and heatgenerating organizations and the companies of centralized water supply and water disposal" (further - subvention), namely debt repayment on difference in rates for heat energy, services in centralized heating and centralized supply of hot water, delivery service of heat energy and supply of hot water (including in case of replacement of the party in the obligation and/or in case of legal succession), services in centralized supply of cold water and drainage system (with use of intra house systems), services of centralized water supply and centralized water disposal which were made, transported and delivered to the population, to organizations and the organizations which are financed from state and/or local budgets and/or to other companies of heat supply, centralized water supply and drainage system which deliver heat energy, services in centralized heating and centralized supply of hot water, delivery service of heat energy and supply of hot water, service in centralized supply of cold water and drainage system (with use of intra house systems), services of centralized water supply and centralized water disposal to the population, and also the organizations and organizations which are financed from state and/or local budgets which arose in connection with discrepancy of actual cost of heat energy, services in centralized heating and centralized supply of hot water, delivery services of heat energy and supply of hot water, services in centralized supply of cold water and drainage system (with use of intra house systems), services in centralized water supply and centralized drainage system to rates which affirmed and/or approved by public authorities or local government bodies and remained outstanding as of June 1, 2021 (further - debt on difference in rates).

The subvention is provided from the government budget to local budgets for debt repayment on difference in rates for the account and within means of special fund of the government budget for purpose which source of forming are the receipts determined by Items 13 and 14 of article 11 of the Law of Ukraine "About the Government budget of Ukraine for 2021" according to the distribution given in appendix 1.

The main manager of subvention is the Ministry of Regional Development.

2. Transfer of subvention is performed on outstanding amount on difference in rates which was formed as of June 1, 2021 and is not extinguished for date of the conclusion of the agreement on the organization of settlement for debt repayment on difference in rates (further - the agreement on the organization of settlement) which amount is calculated by the heatsupplying and heatgenerating organizations, the companies of centralized water supply and water disposal performing production, transportation and delivery of heat energy and provision of the corresponding utilities to the population, the organizations and organizations financed from state and/or local budgets and/or other companies of heat supply, centralized water supply and drainage system which deliver heat energy, services in centralized heating and centralized supply of hot water, delivery service of heat energy and supply of hot water services in centralized supply of cold water and drainage system (with use of intra house systems), services of centralized water supply and centralized water disposal are confirmed to the population, and also the organizations and organizations which are financed from state and/or local budgets (further - subjects of managing) according to the Technique of determination of debt on the difference in rates approved by the resolution of the Cabinet of Ministers of Ukraine of September 15, 2021 No. 977 (The Official Bulletin of Ukraine, 2021, No. 76, by the Art. 4794) and with the decision of the territorial commission on questions of coordination of debt on difference in rates taking into account references of bodies of Gosauditsluzhby (in case of implementation of actions of the state financial control concerning appropriate subject of managing in 2021).

In case measures of the state financial control concerning the subject of managing in 2021 were not performed, the corresponding references for transfer of subvention are not required.

3. The basis for carrying out calculations for debt repayment on difference in rates, is the agreement on the organization of settlement which is signed by subjects of managing and other participants of calculations for debt repayment (further - participants of calculations) in the presence at participants of calculations creditor and/or receivables (without penalty fee, penal and financial sanctions).

The approximate agreement on the organization of settlement is given in appendix 2.

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