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LAW OF UKRAINE

of November 30, 2006 No. 398-V

About modification of some legal acts of Ukraine on the tax matters

(as amended of Kadeks of Ukraine of 02.12.2010 No. 2755-VI)

The Verkhovna Rada of Ukraine decides:

I. Make changes to the following legal acts of Ukraine:

1. Ceased to be valid.

2. Ceased to be valid.

3. Ceased to be valid.

4. In the Law of Ukraine "About introduction of amendments to some laws of Ukraine on production incentive of gasolines motor smesevy" (Sheets of the Verkhovna Rada of Ukraine, 2006, N 33, the Art. 278):

To replace 1) in the subitem 1 of Item 1 of the Section I of figure and the word "30 euros for 1000 kg" with figures and the words "42 euros for 1000 kg";

The Section II to state 2) in the following edition:

"II. This Law becomes effective since January 1, 2007, except Items 2 and 4 of the Section I which are becoming effective from the date of its publication, and Item 1 of the Section I which is becoming effective after approval by the Cabinet of Ministers of Ukraine of the list of the companies having the right to make gasolines motor smesevy with additives on the basis of bioethanol which content in the specified gasolines constitutes from 2 percents by volume or with content of air of etiltret-butyl (ETBE) from 5 percents by volume: A-92 of EC, A-95 of EC, A-98 of EC, and storage precautions and realization of such gasolines in retail network".

5. Ceased to be valid.

6. Ceased to be valid.

II. Final provisions

1. This Law becomes effective since January 1, 2007, except:

the paragraph of third Item 2 of the Section I which is becoming effective after approval by the Cabinet of Ministers of Ukraine of rules of accounting, storage and realization of diesel fuel depending on content of mass part of sulfur;

Item 2 of this Section which is becoming effective from the date of publication of this Law.

2. Taxpayers by results of eleven months 2006 shall provide the declaration constituted by the rules established for complete tax period taking into account surplus (decrease) of material inventories in eleven months 2006, the amounts of the depreciation charges added in three quarters of the current year, two thirds of the depreciation charges of the fourth quarter of the current year and to pay the tax liability added according to the specified declaration not later than on December 29, 2006.

According to the procedure, established by paragraph one of this Item, taxpayers shall constitute and provide the declaration by results of eleven months 2007 according to data of tax accounting for the specified period, and also pay tax to the terms established by the law for monthly tax period.

3. Determine that in 2007:

1) the subjects of managing performing production of hydrocarbonic raw materials, namely natural gas (including oil (passing) gas) and gas condensate and oil based on special permissions to mineral right, bring according to the procedure, determined by the Cabinet of Ministers of Ukraine, in the Government budget of Ukraine:

1. 1) rent payment for natural gas (including oil (passing) gas):

in the amount of 50 hryvnias for 1.000 cubic meters of the extracted natural gas (including oil (passing) gas), except amounts of the natural gas (including oil (passing) gas) extracted from sea fields;

in the amount of 40 hryvnias for 1.000 cubic meters of the extracted natural gas (including oil (passing) gas) from the deposits which are completely lying at depth more than 5.000 meters except amounts of the natural gas (including oil (passing) gas) extracted from sea fields;

in the amount of 0 hryvnias for 1.000 cubic meters of the extracted natural gas (including oil (passing) gas) from sea fields;

1. 2) rent payment for oil:

in the amount of 1.090 hryvnias for one ton of oil extracted from the deposits fully or partially lying at depth up to 5.000 meters;

in the amount of 404 hryvnias for one ton of oil extracted from the deposits which are completely lying at depth more than 5.000 meters;

1. 3) rent payment for gas condensate:

in the amount of 1.090 hryvnias for one ton of the gas condensate extracted from the deposits fully or partially lying at depth to

5.000 meters;

in the amount of 404 hryvnias for one ton of the gas condensate extracted from the deposits which are completely lying at depth more than 5.000 meters.

During 2007 in each accounting (tax) period the adjusting factor determined according to the procedure, established by the Cabinet of Ministers of Ukraine, and considering dynamics of the change in price for oil in relation to the base period established by this procedure is applied to the rates of rent payment for oil approved by this Item.

When implementing by the companies which share of the state in authorized fund exceeds 50 percent by economic societies, more than 50 percent of shares (share, shares) which are in authorized capitals of other economic societies which shareholder is the state and holds in them controlling stock, and also affiliated enterprises, representations and branches of such companies and societies, agreement parties about joint activities and/or authorized persons the cooperation agreements signed with the assistance of the specified companies, transactions for realization of amounts of natural gas (including oil (passing) gas) own production not for forming of the natural gas resource used for needs of the population to the specified amounts of the extracted natural gas (including oil (passing) gas) the sevenfold amount of rent payment for natural gas is applied (including oil (passing) gas), which size is approved by this Item;

The subjects of managing performing transportation on pipeline transport on the territory of Ukraine of natural gas, oil, oil products and ammonia bring 2) in the Government budget of Ukraine:

rent payment for transit transportation of natural gas in the amount of 1, the 67th hryvnias for 1.000 cubic meters of gas on each 100 kilometers of distance;

rent payment for oil transportation on trunk oil pipelines in the amount of 4, the 5th hryvnias for one ton of the transported oil;

rent payment for transportation of oil products on the main nefteproduktovoda in the amount of 4, the 5th hryvnias for one ton of the transported oil products;

rent payment for transit transportation of ammonia in the amount of 5, 1 hryvnias for one ton on each 100 kilometers of distance.

Payment of the specified payments is performed ezhedekadno (15, the 25th of current month, the 5th day of the next month) proceeding from the amounts of natural gas, oil, oil products and ammonia transported on the territory of Ukraine, according to the procedure, determined by the Cabinet of Ministers of Ukraine.

Calculations for rent payment for transit transportation of natural gas, ammonia through the territory of Ukraine and rent payment for oil transportation and oil products on trunk oil pipelines and nefteproduktovoda move in bodies of collection for the accounting (tax) period which is equal to calendar month (including in case of payment of monthly advance installments), within 20 calendar days following behind the last calendar day of reporting (tax) month.

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