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LAW OF UKRAINE

of December 28, 2007 No. 107-VI

About the Government budget of Ukraine for 2008 and about modification of some legal acts of Ukraine

(as amended on on December 12, 2008)

Section I. The law of Ukraine on the Government budget of Ukraine for 2008

Article 1. Determine the income of the Government budget of Ukraine for 2008 in the amount of 231.931.966, 7 thousand hryvnias, including the income of the general fund of the Government budget of Ukraine - in the amount of 180.783.209, 8 thousand hryvnias and the income of special fund of the Government budget of Ukrainyv to the amount of 51.148.756, 9 thousand hryvnias, according to the appendix N 1 to this Law.

Approve expenses of the Government budget of Ukraine for 2008 in the amount of 253.207.875, 1 thousand hryvnias, including expenses of the general fund of the Government budget of Ukraine - in the amount of 200.106.067, 7 thousand hryvnias and expenses of special fund of the Government budget of Ukraine - in the amount of 53.101.807, 4 thousand hryvnias.

Approve for 2008:

amounts of return of the credits to the Government budget of Ukraine in the amount of 1.567.659, 6 thousand hryvnias, including return of the credits to the general fund of the Government budget of Ukraine - in the amount of 368.234 thousand hryvnias and return of the credits to special fund of the Government budget of Ukraine - in the amount of 1.199.425, 6 thousand hryvnias;

loan granting amounts from the Government budget of Ukraine in the amount of 5.311.930, 3 thousand hryvnias, including loan granting from the general fund of the Government budget of Ukraine - in the amount of 2.568.028 thousand hryvnias and loan granting from special fund of the Government budget of Ukraine - in the amount of 2.743.902, 3 thousand hryvnias.

Establish the extreme extent of central government budget deficit of Ukraine for 2008 in the amount of 25.020.179, 1 thousand hryvnias, including the extreme extent of deficit of the general fund of the Government budget of Ukraine - in the amount of 21.522.651, 9 thousand hryvnias and the extreme extent of deficit of special fund of the Government budget of Ukraine - in the amount of 3.497.527, 2 thousand hryvnias, according to the appendix N 2 to this Law.

Establish turnover cash of the Government budget of Ukraine for 2008 at the rate to two percent of the expenses of the general fund of the Government budget of Ukraine determined by this Article.

Article 2. Determine that for 2008 treat the income of the general fund of the Government budget of Ukraine:

1) the value added tax (except tax debt of last years on the value added tax of the housing-and-municipal companies, companies of National joint stock company "Neftegaz of Ukraine" and fuel and energy complex, the spread tax liabilities of National joint stock company "Neftegaz of Ukraine" on the value added tax which payment due date comes in 2008, and receipts from National joint stock company "Neftegaz of Ukraine" of the value added tax (including tax debt) when implementing customs clearance of the natural gas imported on customs area of Ukraine in the first quarter 2006 and the value added tax which is not paid at the scheduled time for the natural gas imported on customs area of Ukraine in the first quarter 2008 which is under customs control being source of forming of special fund of the government budget in the corresponding directions determined in this Law).

2) the income tax of the companies (except the income tax of the companies of municipal property, tax debt of last years on the income tax of the housing-and-municipal companies, companies of National joint stock company "Neftegaz of Ukraine" and fuel and energy complex and the spread tax liabilities of National joint stock company "Neftegaz of Ukraine" on the income tax of the companies which payment due date comes in 2008, being source of forming of special fund of the government budget in the corresponding directions determined in this Law);

3) collection for special water use;

4) collection for special use of forest resources of the state value;

5) payments for use of natural resources of nation-wide value (except the spread tax liabilities of National joint stock company "Neftegaz of Ukraine" on payments for use of natural resources of nation-wide value which payment due date comes in 2008, being source of forming of special fund of the government budget in the corresponding directions determined in this Law);

6) collection percent 25,45 for the exploration works performed at the expense of the Government budget of Ukraine;

7) the excise duty from the goods made in Ukraine (except the excise duty from the goods made in Ukraine paid by the payers registered in the Autonomous Republic of Crimea, the excise duty from the oil products and vehicles made in Ukraine);

8) the excise duty from the goods imported on the territory of Ukraine (except the excise duty from the oil products and vehicles imported on the territory of Ukraine);

9) payment for licenses for certain types of economic activity (except payment for the licenses granted by Council of Ministers of the Autonomous Republic of Crimea, executive bodies of local councils and local executive bodies and payment for licenses for the right of retail trade by alcoholic beverages and tobacco products);

10) the means received for making of consular actions in the territory of Ukraine and 90 percent of the means received for making of consular actions outside Ukraine in the procedure established by the Cabinet of Ministers of Ukraine;

11) import duty (except import duty for oil products and vehicles and tires to them);

12) rent payment for oil, natural gas, gas condensate, got in Ukraine (except the spread tax liabilities of National joint stock company "Neftegaz of Ukraine" on rent payment for oil, natural gas, gas condensate, got in Ukraine which payment due date comes in 2008, being source of forming of special fund of the government budget in the corresponding directions determined in this Law);

13) receipts from placement in organizations of banks of temporarily available budgetary funds which are considered on accounts of the State Treasury of Ukraine;

14) the state fee in part which according to the law is enlisted in the government budget;

15) receipts from the sanctions (penalties, penalty fee, etc.) applied according to solutions of authorized officers of the Antimonopoly Committee of Ukraine, other executive bodies (except the administrative penalties imposed by executive bodies of the relevant councils and the administrative commissions formed by them in accordance with the established procedure, penalties for violation of the law about patenting; penalties for violation of the law concerning ensuring effective use of energy resources), and also on the decisions of the courts made according to appeals of authorized divisions of executive bodies; penalties as a result of non-execution of the budgetary funds signed by the manager of agreements with subjects of managing on purchase of goods, works and services at the expense of means of the government budget;

16) means from realization of the property seized by a court decision, treasures, the property received by the state according to the procedure of inheritance or donation, property in abeyance, including it which the owner or the receiver, the currency values sent in the international mailings with violation of regulations of acts of Universal Postal Union, not handed international and internal mailings, property with limited storage duration, the property withdrawn for ensuring payment of penalties or for the purpose of compensation of the payments ought to the government budget, finds and also currency values and money which owners are unknown refused;

17) part of profit (income) of the economic organizations, withdrawn in the budget (except receipt of funds from the State company "The national atomic power generation company "Energoatom" according to article 7 of the Law of Ukraine "About streamlining of the questions connected with ensuring nuclear safety"), and the dividends (income) added on the share (shares, shares) of economic societies which are in state-owned property;

18) 80 percent of the means received by the companies, organizations and the organizations containing at the expense of means of the Government budget of Ukraine for the gold which are handed over in the form of scrap and waste, platinum, metals of platinum group, gemstones and 50 percent of the means received by these companies, organizations and the organizations for the silver which is handed over in the form of scrap and waste;

19) 20 percent of receipts in the State specialized fund of financing of nation-wide expenses on aviation activities and participation of Ukraine in the international aviation organizations;

20) 10 percent of harbor (administrative) fee;

21) receipts from realization of razbronirovanny material values of mobilization reserve in the amounts determined in the appendix N 1 to this Law by the general fund of the Government budget of Ukraine;

22) 10 percent of means from sale of the parcels of land of nonagricultural appointment which are in state-owned property before delimitation of lands of the state-owned and municipal property (except the parcels of land determined by Item 29 of Article 7 and the paragraph third Item of 1 part one of article 52 of this Law); 100 percent of sales proceeds of the parcels of land of nonagricultural appointment which are in state-owned property (after delimitation of lands of the state-owned and municipal property);

23) rent payment for transit transportation of natural gas (except the tax debt including restructured on rent payment for transit transportation of natural gas of National joint stock company "Neftegaz of Ukraine" and the spread tax liabilities of National joint stock company "Neftegaz of Ukraine" on rent payment for transit transportation of natural gas which payment due date comes in 2008, being source of forming of special fund of the government budget in the corresponding directions determined in this Law);

24) rent payment for oil transportation and oil products trunk oil pipelines and oil pipelines;

25) rent payment for transit transportation of ammonia;

26) 50 percent of the amount of the executive collection collected by the public executive service;

27) receipts from National joint stock company "Neftegaz of Ukraine" on account of debt repayment under the Agreement between the Cabinet of Ministers of Ukraine and the Government of the Russian Federation on transfer from Ukraine to the Russian Federation of the MS heavy TU-160 and TU-95 bombers, cruise missiles of air basing of big range and the equipment;

28) payment for issue, renewal, prolongation of effective period of licenses for activities in the sphere of telecommunications and issue of copies and duplicates of such licenses;

29) payment for allocation of number resource;

30) payment for issue, renewal, prolongation of effective period of licenses to use radio-frequency resource of Ukraine and issue of duplicates of such licenses;

31) receipt of funds from realization of excessive arms, the military and special equipment, other property of the Armed Forces of Ukraine (except receipts from realization of objects of real military estate, including together with the parcels of land on which they are located);

32) 50 percent of the hire charge of the property (except military property and property of National academy of Sciences of Ukraine and industry academies of Sciences) belonging to the budgetary institutions containing at the expense of the government budget;

33) means which will arrive from advertisers of alcoholic beverages and tobacco products;

34) payment for the ponds provided in lease which are in basins of the rivers of nation-wide value;

35) payment for customs clearance of goods and vehicles out of the location of customs authorities or out of the working hours established for customs authorities (from the moment of acquisition by Ukraine of membership in World Organization of trade);

36) customs fees (until acquisition by Ukraine of membership in World Organization of trade);

37) receipt of funds from sale of special permissions to use of natural resources and collection for issue of such permissions;

38) receipts from United Nations secretariat, OSCE or other regional organization for participation of the Ukrainian contingent of the Armed Forces of Ukraine in peacekeeping transactions;

39) means which will arrive from provision by bidders of providing their tender offer, not subject to return to bidders in the cases provided by the Law of Ukraine "About purchase of goods, works and services for public funds";

40) means which will arrive from the participant - the winner of procurement procedure, in case of the conclusion of the purchase agreement, ensuring its accomplishment, not subject to return to the winner participant, in accordance with the terms of the agreement;

41) receipts from the hire charge of complete property complexes and other state-owned property (except the receipts determined by Item 32 of this Article);

42) export customs duty;

43) the single collection levied at check points through frontier of Ukraine;

44) payment for use of other natural resources;

45) collection for use of radio-frequency resource;

46) receipts from the state cash lotteries;

47) receipts from excess of the estimate income over budgeted expenses of the National Bank of Ukraine;

Article 3. Determine what the companies which share of the state in authorized fund exceeds 50 percent, economic societies, more than 50 percent of shares (share, shares) which is 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 monthly perform sale:

the crude oil and gas condensate of own production (extracted based on special permissions to use of natural resources), except the amounts used on own technological requirements and also the gas liquefied - it is exclusive at exchange auctions according to the procedure, established by the Cabinet of Ministers of Ukraine;

all natural gas (including oil (passing) gas) own production (got based on special permissions to use of natural resources) for forming of the natural gas resource used for needs of the population, directly to the subject authorized by the Cabinet of Ministers of Ukraine on forming of such resource at the price approved by the National commission of regulation of power industry of Ukraine for each subject of the managing determined in paragraph one of this Article.

Determine what at the expense of the natural gas (including oil (passing) gas) extracted by the subjects of managing determined in paragraph one of this Article is created and used according to the procedure, established by the Cabinet of Ministers of Ukraine, the natural gas resource used for needs of the population.

For the purpose of observance of regulations of this Article transfer of crude oil, gas condensate, natural gas, including oil (passing) and liquefied, on the terms of commission agreements, conversion to be provided, other agreements which are not providing transfer of property on them is not allowed.

Operation of this article expatiates only on those agreement parties on joint activities according to which the cost of contribution of the companies which share of the state in authorized fund exceeds 50 percent of economic societies, more than 50 percent of shares (share, shares) which is 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 exceeds 50 percent of total cost of deposits of agreement parties about joint activities.

Article 4. To the Cabinet of Ministers of Ukraine to extinguish in 2008 the part of debt determined by the paragraph third parts one of article 1 of the Law of Ukraine "About restructuring of debt obligations of the Cabinet of Ministers of Ukraine before the National Bank of Ukraine" in the amount at least 255.000 thousand hryvnias.

Determine that the National Bank of Ukraine in 2008 brings in the Government budget of Ukraine quarterly equal parts excess of the estimate income over budgeted expenses of the National Bank of Ukraine for the total amount at least than 4.833.746 thousand hryvnias.

Article 5. Determine that in 2008 sale of special permissions to use of natural resources is performed at auctions, except the cases determined by the Cabinet of Ministers of Ukraine. The procedure for holding auctions for sale of special permissions to use of natural resources and procedure for their provision is established by the Cabinet of Ministers of Ukraine.

Article 6. Determine that the means arriving from the State company "The national atomic power generation company "Energoatom" according to article 7 of the Law of Ukraine "About streamlining of the questions connected with ensuring nuclear safety" are enlisted in special fund of the Government budget of Ukraine according to the procedure, established by the Cabinet of Ministers of Ukraine, and are in addition considered in the State Treasury of Ukraine on the separate corresponding account as financial provision for removal from operation of atomic blocks.

These funds can be allocated by the Ministry of Fuel and Energy of Ukraine for acquisition of right of government securities without the right of change of the owner according to the procedure, approved by the Cabinet of Ministers of Ukraine.

Article 7. Determine that sources of forming of special fund of the Government budget of Ukraine for 2008 regarding the income are:

1) the excise duty from the oil products and vehicles made in Ukraine;

2) the excise duty from the oil products and vehicles imported on the territory of Ukraine;

3) the import customs duty on oil products and vehicles and tires to them;

4) 10 percent of the means received for making of consular actions outside Ukraine;

5) receipts from collection in the form of the target allowance to applicable fare on electrical and heat energy, including 807.403, 3 thousand hryvnias of the added and not paid obligations of the State company "Energorynok" to the government budget for collection in the form of the target allowance to applicable fare on electrical and heat energy for last years;

6) the payments connected with stay of the Black Sea Fleet of the Russian Federation in the territory of Ukraine according to the Agreement between the Government of Ukraine signed on May 28, 1997 and the Government of the Russian Federation on the mutual calculations connected with the Section of the Black Sea Fleet and stay of the Black Sea Fleet of the Russian Federation in the territory of Ukraine;

7) 50 percent of the amount of the performing collection collected by the public executive service;

8) receipt of funds from realization of the excessive space equipment of military and dual purpose belonging to National space agency of Ukraine;

9) receipt of funds from realization of excessive arms, the military and special equipment, other property of the military forming formed according to the laws of Ukraine (except the Armed Forces of Ukraine), law enforcement agencies and Operational rescue service of civil protection of the Ministry of Ukraine concerning emergency situations and for protection of the population against consequences of the Chernobyl catastrophic crash;

10) charges on compulsory national pension insurance which according to the law are paid when implementing non-cash transactions on purchase and sale of currencies, trade in jewelry from gold (except wedding rings), platinum and gemstones and in case of alienation of cars, on transactions of purchase and sale of real estate, on rendering services of cellular mobile communication (the additional charges on pension payment) according to the procedure, determined by the Cabinet of Ministers of Ukraine;

11) 80 percent of receipts in the State specialized fund of financing of nation-wide expenses on aviation activities and participation of Ukraine in the international aviation organizations;

12) 90 percent of harbor (administrative) fee;

13) receipts from charges for preparation for state registration of copyright and the agreements concerning the author's right to the work, and means received from sale of control brands;

14) receipts from issue of certificates on export-import transactions with drugs, psychotropic substances and precursors;

15) own receipts of the budgetary institutions (including scientific institutions of National academy of Sciences of Ukraine and industry academies of Sciences) containing at the expense of means of the government budget including the hire charge of military property, property of National academy of Sciences of Ukraine and industry academies of Sciences and 50 percent of the hire charge of other property belonging to the budgetary institutions containing at the expense of means of the government budget;

16) receipts from realization of material values of the state reserve;

17) receipts from realization of razbronirovanny material values of mobilization reserve over the amounts determined by appendix No. 1 to this Law by the general fund of the Government budget of Ukraine;

18) receipts from United Nations secretariat, OSCE and other regional organization for participation of the Ukrainian personnel of law-enforcement bodies of Ukraine in peacekeeping transactions;

19) receipts in Social Security Fund of disabled people;

20) 65 percent of collection for pollution of the surrounding environment;

21) 70 percent of receipts from collection for holding tour actions;

22) collection percent 74,55 for the exploration works performed at the expense of the Government budget of Ukraine;

23) receipts from payment for execution of the certificate of the foreign Ukrainian;

24) receipts from the State company "The national atomic power generation company "Energoatom" from debt repayment of the company before trust industry fund of creation of nuclear and fuel cycle in Ukraine for the acquired concentrate of natural uranium and the nuclear fuel delivered to it on compensation basis during 1994-1999 in the amount of 229.860, 4 thousand hryvnias;

25) receipt of funds from collection on development of wine growing, gardening and hop-growing;

26) receipt of funds from the State company "The national atomic power generation company "Energoatom" according to article 7 of the Law of Ukraine "About streamlining of the questions connected with ensuring nuclear safety";

27) receipts of collection in the form of the target allowance to applicable fare on natural gas for consumers of all patterns of ownership;

28) receipts from the power generation companies on account of debt repayment before the State committee of Ukraine on the state material reserve for the organic fuel delivered during 1997-2000, but at least 50.000 thousand hryvnias;

29) 90 percent of the means received from sale of the parcels of land of nonagricultural appointment which are in state-owned property on which objects, privatizeable are located;

30) interest for using the soft long-term public credit granted to young families and lonely young citizens on construction (reconstruction) and acquisition of housing;

31) the payments connected with execution of the Agreement between the Government of Ukraine and the Government of the Russian Federation about participation of the Russian Federation in development of the social and economic sphere of the city of Sevastopol and other settlements in which military forming of the Black Sea Fleet of the Russian Federation in the territory of Ukraine are deployed;

32) receipts from realization of objects of real military estate of the Armed Forces of Ukraine, including together with the parcels of land on which they are located;

33) the receipts received on account of debt repayment of National joint stock company "Neftegaz of Ukraine" before the State committee of Ukraine on the state material reserve for the used material values from the state reserve in the amount at least 50.000 thousand hryvnias;

34) receipts from payment of expenses on information technical supply of hearing of cases in courts;

35) registration fee for carrying out state registration of the corporeal rights to real estate and their restrictions;

36) receipts of the spread tax liabilities of National joint stock company "Neftegaz of Ukraine" which payment due date comes in 2008, on the value added tax; to the income tax of the companies; to payments for use of natural resources of nation-wide value; to rent payment for oil, natural gas, gas condensate, got in Ukraine; to rent payment for transit transportation of natural gas;

37) penalties for violation of the law concerning ensuring effective use of energy resources;

38) receipt of funds from sales of products of utilization of the ammunition transferred for utilization to the Ministry of industrial policy of Ukraine and National space agency of Ukraine;

39) fare highways of vehicles and other self-propelled machines and mechanisms which weight or dimensional parameters exceed normative;

40) receipt of funds from payment by disabled people of partial cost of cars and means from realization of the cars returned by disabled people;

41) 65 percent of cash penalties for the damage caused by violation of the law about protection of the surrounding environment as a result of economic and other activity;

42) tax debt and the added amounts of taxes which arose later carrying out calculations according to article 33 of this Law of the housing-and-municipal companies, National joint stock company "Neftegaz of Ukraine" and companies of fuel and energy complex for the income tax of the companies (except the companies of municipal property), to the value added tax and on rent payment for transit transportation of natural gas and other receipts enlisted in the government budget which goes for calculations for repayment of obligations of the state for the depreciated cash savings of citizens in organizations of Savings bank of the former USSR and to government securities of the former USSR;

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