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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of December 23, 2022 No. 1427

Some questions of transfer of part of the excise tax with made in Ukraine and from the fuel imported on customs area of Ukraine in budgets of local self-government

According to part four of Article 64 of the Budget code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure for transfer of part of the excise tax from the fuel made in Ukraine and imported on customs area of Ukraine in budgets of local self-government it (is applied).

2. Recognize invalid resolutions of the Cabinet of Ministers of Ukraine according to the list which is attached.

3. This resolution becomes effective along with enforcement of the Law of Ukraine of November 3, 2022 No. 2709-IX "About modification of the Budget code of Ukraine concerning updating and enhancement of some provisions".

Approved by the Resolution of the Cabinet of Ministers of Ukraine of December 23, 2022, No. 1427

Procedure for transfer of part of the excise tax with made in Ukraine and from the fuel imported on customs area of Ukraine in budgets of local self-government

1. This Procedure establishes the mechanism of transfer of part of the excise tax from the fuel made in Ukraine and imported on customs area of Ukraine (further - the excise tax) in budgets of local self-government.

2. The amount of part of the excise tax (And і) which is subject to transfer in budgets of local self-government is determined by formula:

A_ = And x H і, And> 0,

where A-part (percent 13,44) of the excise tax which is subject to distribution between budgets of local self-government;

Ch_-dolya for transfer in i-the budget of local self-government;

i - index for designation of budgets of local self-government.

3. The share for transfer in i-of the budget of local self-government is determined by formula:

Ch_ = R_ / P (Ch_okruglyaetsya to nine signs after comma),

where R_ - amount of the managing of retail trade of fuel realized by subjects in the corresponding territory for the last half-year taking into account these registrars of settlement transactions;

Р - the total amount of the managing of retail trade of fuel realized by subjects for the last half-year in Ukraine taking into account these registrars of settlement transactions.

4. GNS twice a year determines according to Item 3 presents of the Procedure for share for transfer of part of the excise tax in budgets of local self-government (further - shares) by budgets of local self-government taking into account the urgent reference book of local budgets, publishes such shares on the official site and presents them to Treasury according to the structure and format of data provided by the relevant protocol of exchange of information between GNS and Treasury no later than January 15 and on July 15.

5. The treasury after receipt of shares for the corresponding period, but no later than the last working day of January and July, makes within half-year daily distribution of part (percent 13,44) of the excise tax including accumulated on the accounts of Treasury opened for transfer of the means which are temporarily carried to the income of the government budget, subject to distribution between local budgets according to the formula specified in Item 2 presents of the Procedure.

6. Prior to daily distribution, the stipulated in Item 5 presents About, part (percent 13,44) of the excise tax accumulates on the accounts of Treasury opened for transfer of the means which are temporarily carried to the income of the government budget, subject to distribution between local budgets with its subsequent distribution on certain shares.

7. In the reporting on accomplishment of the general fund of local budgets of transaction under transfer of part (percent 13,44) of the excise tax are reflected according to codes of classification of the income of budgets:

14021900 "fuel" - about transfer of the excise tax from the fuel made in Ukraine;

14031900 "Fuel" - concerning transfer of the excise tax from the fuel imported on customs area of Ukraine.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of December 23, 2022, No. 1427

List of resolutions of the Cabinet of Ministers of Ukraine, invalid

1. The resolution of the Cabinet of Ministers of Ukraine of February 28, 2018 No. 116 "Some questions of transfer of part of the excise tax from the fuel made in Ukraine and imported on customs area of Ukraine in the general fund of budgets of local self-government in 2018" (The Official Bulletin of Ukraine, 2018, No. 23, the Art. 777).

2. The resolution of the Cabinet of Ministers of Ukraine of September 19, 2018 No. 753 "About modification of the Procedure for transfer of part of the excise tax from the fuel made in Ukraine and imported on customs area of Ukraine in the general fund of budgets of local self-government in 2018" (The Official Bulletin of Ukraine, 2018, No. 76, the Art. 2532).

3. The resolution of the Cabinet of Ministers of Ukraine of March 27, 2019 No. 259 "Some questions of transfer of part of the excise tax from the fuel made in Ukraine and imported on customs area of Ukraine in the general fund of budgets of local self-government in 2019" (The Official Bulletin of Ukraine, 2019 No. 28, the Art. 993).

4. The resolution of the Cabinet of Ministers of Ukraine of August 21, 2019 No. 778 "About modification of the Procedure for transfer of part of the excise tax from the fuel made in Ukraine and imported on customs area of Ukraine in the general fund of budgets of local self-government in 2019" (The Official Bulletin of Ukraine, 2019 No. 69, the Art. 2409).

5. The resolution of the Cabinet of Ministers of Ukraine of February 12, 2020 No. 73 "Some questions of transfer of part of the excise tax from the fuel made in Ukraine and imported on customs area of Ukraine in the general fund of budgets of local self-government in 2020" (The Official Bulletin of Ukraine, 2020, No. 17, the Art. 659).

6. The resolution of the Cabinet of Ministers of Ukraine of August 19, 2020. No. 723 "About modification of the Procedure for transfer of part of the excise tax from the fuel made in Ukraine and imported on customs area of Ukraine in the general fund of budgets of local self-government in 2020" (The Official Bulletin of Ukraine, 2020, No. 69, the Art. 2223).

7. The resolution of the Cabinet of Ministers of Ukraine of March 17, 2021 No. 232 "Some questions of transfer of part of the excise tax from the fuel made in Ukraine and imported on customs area of Ukraine in the general fund of the relevant budgets of local self-government" (The Official Bulletin of Ukraine, 2021, No. 25, the Art. 1191).

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