LETTER OF THE MAIN STATE TAX AUTHORITIES OF UKRAINE

of August 30, 1996 No. 10-121/10-5810

About Fund of fuel and energy complex development

The main state tax authorities of Ukraine in connection with adoption of law of Ukraine of 11.07.96 N 314/96-BP "About introduction of amendments to article 37 of the Law of Ukraine "About the Government budget of Ukraine for 1995", published 31.07.96 in the Golos Ukrainy newspaper N 140, report.

The circle of payers of the specified assignments, procedure for charge, payment due dates and giving of calculations of the amounts which are subject to payment in the budget are regulated by the current legislation of Ukraine on the excise duty and other regulations on this matter.

The amounts of the excise duty join in the price of gasoline and diesel fuel including the agreements or delivery contracts made on conditions to be provided, according to the rates, since 12.08.96 irrespective of date of the conclusion or production of the specified products, and also from payment due date for it. Since the specified date shipment of gasoline and diesel fuel to customers without inclusion in the price of the specified oil products of the excise duty and import of import oil products (redeclaring of production from raw materials supplied by the customer of the foreign customer) without payment of the excise duty during their customs clearance is considered as the fact of violation of the tax legislation.

At the same time we report that contributions to Fund of development of fuel and energy complex which are established before entry into force of the Law of Ukraine of 11.07.96 N 314/96-BP "About introduction of amendments to article 37 of the Law of Ukraine "About the Government budget of Ukraine for 1995" (assignments in the amount of 15% of the cost of sales amount of gasoline and diesel fuel in retail retail chain stores and assignments in the amount of 5% of sales amount of hardware and realization for export of scrap metal, carbamide and ammonia (with their reference on product cost) the companies of the metallurgical and chemical industry irrespective of patterns of ownership) are charged till 10.08.96 inclusive.

As for assignments from realization of hardware which deduction was suspended in pursuance of orders of the Cabinet of Ministers of Ukraine of 07.06.96 N 10926/90 (the letter of the Main state tax authorities of Ukraine of 12.06.96 N 10-012/10-3964), the specified amounts shall be paid to the budget, and the mentioned letter loses the force as the source of forming of Fund of development of fuel and energy complex is changed.

Since 11.08.96 assignments in the amount of 15% of the cost of sales amount of gasoline and diesel fuel in retail retail chain stores and assignments in the amount of 5% of sales amount of hardware and realization for export of scrap metal, carbamide and ammonia (with their reference on product cost) the companies of the metallurgical and chemical industry irrespective of pattern of ownership are not charged.

In the state tax authorities the reporting established by Regulations on Fonda of fuel and energy complex development shall be provided by payers and contributions to Fund (15% and 5%) to the terms specified in the Provision for the period to realization of gasoline and diesel fuel in retail retail chain stores, carbamide and ammonia export and hardware till 10.08.96 inclusive are paid.

The state tax authorities of all levels shall continue to control behind payment in the budget of contributions to Fund of development of fuel and energy complex, information which procedure for provision is established by letters of the Main state tax authorities of Ukraine on contributions to Fund in the amount of 15% and 5% shall be submitted within the terms established by these letters; data move on products sold for the period till 10.08.96.

As for provision of data on revenues in Fund of development of fuel and energy complex of the excise duty to gasoline and diesel fuel, the Main state tax authorities of Ukraine it is necessary to provide data on the number of payers (as producers on conversion of own raw materials and raw materials supplied by the customer of nonresidents in case of realization of oil products in the territory of Ukraine, and owners of raw materials supplied by the customer and importers of the specified excisable products) and about the amounts of the paid excise duty and those which are subject to payment, for the period, since 12.08.96 inclusive, as of 01.09.96 and further monthly in terms no later than the 10th following reporting.

Besides, it is necessary to continue check of subjects of business activity which were payers of contributions to Fund till 10.08.96 inclusive, bringing in the verification plan of these payers questions of check of correctness of calculation and timeliness of payment of assignments in the amount of 15% and 5% and to perform subjects of business activity which are payers of the excise duty on gasoline and diesel fuel.

About specified it is necessary to report to subordinated tax authorities and payers.

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