Unofficial transfer (c) Soyuzpravoinform LLC
of May 12, 2022 No. 2261-IX
About introduction of amendments to the Tax Code of Ukraine concerning features of determination of rent payment for use of natural resources for natural gas production for action of warlike situation
Due to the military aggression of the Russian Federation against Ukraine the Verkhovna Rada of Ukraine decides:
I. Item 69 of subsection 10 of the Section XX "Transitional provisions" of the Tax code of Ukraine (2011, Art. No. No. 13-17, 112) to add sheets of the Verkhovna Rada of Ukraine with subitem 69.30 of such content:
"69.30. Determine that Articles estimated according to provisions 252 of this Code the tax liabilities on rent payment for use of natural resources for natural gas production in the tax (reporting) periods, since April 1, 2022 till last day (inclusive) month in which the warlike situation in the territory of Ukraine is stopped or repealed temporarily are not paid to parts of amounts of the natural gas extracted, but not realized in the corresponding tax (reporting) periods, and specified in acts of the taxpayer of movement of natural gas in gas storages of the participant of the natural gas market and the Operator of gas storages of Ukraine for the calendar month corresponding to the tax (reporting) period as such which is downloaded in gas storages in the tax (reporting) period according to the allocations performed by the Operator of gas storages of Ukraine according to the Section IX of the Code of gas storages (further - the pumped gas natural). The added and not paid tax liabilities for amounts of the pumped gas natural in the corresponding tax (reporting) period, falling on the period specified in this paragraph are not considered as tax debt and are subject to payment according to provisions of this subitem.
During the period, since April 1, 2022 till last day (inclusive) of the third calendar month after the termination or cancellation of warlike situation in Ukraine payers of rent payment shall conduct in each separate tax (reporting) period separate accounting of amounts of the extracted and realized natural gas, and also the amounts of the added and not paid tax liabilities for amount of the extracted gas natural in the next tax (reporting) periods.
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