RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of November 3, 1998 No. 1740

About approval of the Payment procedure of collection on compulsory national pension insurance by separate types of economic activities

The Cabinet of Ministers of Ukraine decides:

1. Approve collection Payment procedure on compulsory national pension insurance from separate types of economic activities it (is applied).

2. To the companies and the organizations which perform retail trade by jewelry from gold, of platinum and gemstone, to two weeks to carry out inventory count and revaluation of jewelry from gold and to submit acts of carrying out inventory count and revaluation to bodies of the Pension fund where they are registered as payers of collection on compulsory national pension insurance.

3. Make to the pension fund explanations concerning application of the Payment procedure of collection on compulsory national pension insurance from separate types of economic activities.

4. It is excluded.

5. To impose control of execution of this resolution on the Vice-Prime Minister of Ukraine of Biloblotsky M.P.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of November 3, 1995, No. 1740

Collection payment procedure on compulsory national pension insurance from separate types of economic activities

1. This procedure regulates question of payment of collection on compulsory national pension insurance from separate types of economic activities according to the law of Ukraine "About collection on compulsory national pension insurance".

2. Collection on compulsory national pension insurance is paid by payers on the budget accounts for transfer of receipts in the government budget opened in head departments of Treasury in the Autonomous Republic of Crimea, areas, Kiev and Sevastopol (further - head departments of Treasury).

3.  No. 250 is excluded according to the Resolution of the Cabinet of Ministers of Ukraine of 12.04.2017

4. No. 250 is excluded according to the Resolution of the Cabinet of Ministers of Ukraine of 12.04.2017

5. No. 250 is excluded according to the Resolution of the Cabinet of Ministers of Ukraine of 12.04.2017

6. No. 597 is excluded according to the Resolution of the Cabinet of Ministers of Ukraine of 23.05.2025

7. No. 597 is excluded according to the Resolution of the Cabinet of Ministers of Ukraine of 23.05.2025

8. No. 597 is excluded according to the Resolution of the Cabinet of Ministers of Ukraine of 23.05.2025

9.  No. 331 is excluded according to the Resolution of the Cabinet of Ministers of Ukraine of 27.05.2015

10.  No. 331 is excluded according to the Resolution of the Cabinet of Ministers of Ukraine of 27.05.2015

11.  No. 331 is excluded according to the Resolution of the Cabinet of Ministers of Ukraine of 27.05.2015

12. Payers of collection on compulsory national pension insurance from transactions on alienation of cars are the companies, organizations and the organizations of all patterns of ownership, and also physical persons which acquire the property right to cars (except the cars equipped with exclusively electric motors (one or several) which are subject to the first state registration in Ukraine in territorial authorities on provision of services of the Ministry of Internal Affairs, way:

purchases of cars, including at producers or trade organizations (except cases of providing persons with cars with disability according to the legislation);

exchange;

donations (unpaid transfer);

inheritance (except cases of inheritance of the car according to the law);

for other reasons, stipulated by the legislation.

13. Collection on compulsory national pension insurance on the transactions determined by Item 12 of this Procedure is paid depending on the cost of the car determined according to the purchase and sale agreement, the agreement of exchange, the reference of customs authorities, the act of expert evaluation of cost of the car, other documents confirming this cost, but not below the customs value specified in the customs declaration in the amount of:

3 percent - if the cost of the car do not exceed 165 sizes of the subsistence minimum for able-bodied persons established by the law for January 1 of accounting year;

4 percent - if exceed the cost of the car 165, but does not exceed 290 sizes of the subsistence minimum for able-bodied persons established by the law for January 1 of accounting year;

5 percent - if the cost of the car exceed 290 sizes of the subsistence minimum for able-bodied persons established by the law for January 1 of accounting year.

14. Territorial authorities on rendering services of the Ministry of Internal Affairs perform registration of cars only on condition of the payment of collection on compulsory national pension insurance confirmed by the document on payment of this collection.

15. The collection amounts on compulsory national pension insurance from the transactions determined by Item 12 of this Procedure are paid by payers on the budget accounts for transfer of receipts in the general fund of the government budget opened in head departments of Treasury at the venue of the first state registration in Ukraine of the car in territorial authorities on provision of services of the Ministry of Internal Affairs.

15-1. Collection on compulsory national pension insurance from transactions of purchase and sale of real estate is paid by the companies, organizations, the organizations irrespective of patterns of ownership and physical persons which acquire real estate, in the amount of 1 percent from real estate value specified in the purchase and sale agreement of such property except for of the state companies, organizations and the organizations acquiring real estate at the expense of budgetary funds, organizations and the organizations of foreign states which use immunities and privileges according to the laws and international treaties of Ukraine which consent to be bound is provided by the Verkhovna Rada of Ukraine and also citizens who acquire housing and are in queue on receipt of housing or acquire housing for the first time.

Real estate the apartment house or its part, the apartment, the garden house, giving, garage, other constantly located building, and also other object which falls under determination of group of 3 fixed assets and other non-current assets according to the Tax code of Ukraine is recognized.

15-2. Collection on compulsory national pension insurance from transactions of purchase of real estate is not paid if:

a) No. 17 is excluded according to the Resolution of the Cabinet of Ministers of Ukraine of 16.01.2013

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