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TAX CODE OF UKRAINE

of December 2, 2010 No. 2755-VI

(as amended on 05-12-2019)

Section I. General provisions

Article 1. Coverage of the Tax code of Ukraine

1.1. The tax code of Ukraine governs the relations arising in the sphere of collection of taxes and charges, in particular determines the exhaustive list of taxes and fees that cope in Ukraine, and procedure for their administration, taxpayers and meeting, their rights and obligation, competence of monitoring bodies, powers and obligations of their officials during administration of taxes, and also responsibility for violation of the tax legislation.

This Code determines functions and the legal basis of activities of the monitoring bodies determined by Item 41.1 of article 41 of this Code, and the central executive body which provides forming and realizes the state financial policy.

1.2. Rules of the taxation of goods or services which move through customs border of Ukraine are determined by this Code, except rules of the taxation of goods duty which are established by the Customs code of Ukraine and other laws concerning customs affairs.

1.3. This Code does not regulate questions of repayment of the tax liabilities or collection of tax debt from persons to whom the judicial processes determined by the Law of Ukraine "About recovery of solvency of the debtor or recognition by his bankrupt" from banks on which the provisions of the law of Ukraine "On system of guaranteeing household deposits", and repayments of obligations on payment of single fee on obligatory national social insurance, charges on compulsory national pension insurance from separate types of economic activities expatiate extend.

1.4. Establishment and cancellation of charges on compulsory national pension insurance from separate types of economic activities, their sizes and mechanisms of collection are performed according to the Law of Ukraine "About collection on compulsory national pension insurance.

Article 2. Introduction of amendments to the Tax Code of Ukraine

2.1. Change of provisions of this Code can be performed only by introduction of amendments to this Code.

Article 3. Tax legislation of Ukraine

3.1. The tax legislation of Ukraine consists of the Constitution of Ukraine; of this Code; The Customs code of Ukraine and other laws concerning customs affairs regarding regulation of the legal relationship arising in connection with the taxation duty of transactions on movement of goods through customs border of Ukraine (further - the laws concerning customs affairs); the existing international treaties which consent to be bound is provided by the Verkhovna Rada of Ukraine and which regulate the tax matters; the regulatory legal acts adopted on the basis and in pursuance of of this Code and the laws concerning customs affairs; decisions of the Supreme Council of the Autonomous Republic of Crimea, local government bodies concerning the local taxes and charges accepted by the rules established by this Code.

3.2. If the international treaty which consent to be bound is provided by the Verkhovna Rada of Ukraine establishes other rules, than those which are provided by this Code are applied rules of the international treaty.

Article 4. Basic principles of the tax legislation of Ukraine

4.1. The tax legislation of Ukraine is based on the following principles:

4.1.1. generality of the taxation - each person shall pay the taxes and fees established by this Code, the laws concerning customs affairs which payer it is according to provisions of this Code;

4.1.2. equality of all payers before the law, non-admission of any manifestations of tax discrimination - ensuring identical approach to all taxpayers irrespective of social, racial, national, religious affiliation, pattern of ownership of the legal entity, nationality of physical person, the place of origin of the capital;

4.1.3. inevitability of approach of the responsibility determined by the law in case of violation of the tax legislation;

4.1.4. presumption of legitimacy of decisions of the taxpayer if the provision of the law or other regulatory legal act published based on the law or if regulations of various laws or various regulatory legal acts allow ambiguous (multiple) interpretation of the rights and obligations of taxpayers or monitoring bodies owing to what there is opportunity to make the decision in advantage both the taxpayer, and monitoring body;

4.1.5. fiscal sufficiency - establishment of taxes and fees taking into account need of achievement of balance of budget expenses with its receipts;

4.1.6. social justice - establishment of taxes and fees according to solvency of taxpayers;

4.1.7. profitability of the taxation - establishment of taxes and fees which amount of receipts from payment in the budget considerably exceeds expenses on their administration;

4.1.8. taxation neutrality - establishment of taxes and fees by the method which is not influencing increase or reduction of competitiveness of the taxpayer;

4.1.9. stability - changes cannot be made to any elements of taxes and fees later than in six months prior to the beginning of new budget period in which new rules and rates will be effective. Taxes and fees, their rates, and also tax benefits cannot change within fiscal year;

4.1.10. uniformity and convenience of payment - establishment of the due dates for tax payment and charges, proceeding from need of ensuring timely receipt of funds in budgets for implementation of budget expenses and convenience of their payment by payers;

4.1.11. single approach to establishment of taxes and fees - determination at the legislative level of all obligatory elements of tax.

4.2. The nation-wide, local taxes and charges which collection is not provided by this Code are not subject to payment.

4.3. Tax periods and the due dates for tax payment and charges are established, proceeding from need of ensuring timely receipt of funds in budgets, taking into account convenience of accomplishment by the payer of tax debt and reduction of expenses on administration of taxes and fees.

4.4. Establishment and cancellation of taxes and fees, and also privileges to their payers are performed according to this Code the Verkhovna Rada of Ukraine, and also the Verkhovna Rada of the Autonomous Republic of Crimea, village, settlement, city councils and councils of the integrated territorial communities created according to the law and the perspective plan of forming of the territories of communities within their powers determined by the Constitution of Ukraine and the laws of Ukraine.

4.5. In case of establishment or expansion of the existing tax benefits such privileges are applied from next fiscal year.

Article 5. Ratio of the tax legislation with other legal acts

5.1. Concepts, the rules and provisions established by this Code and the laws concerning customs affairs are applied only for regulation of the relations, stipulated in Article 1 of this Code.

5.2. If concepts, terms, rules and provisions of other acts contradict concepts, terms, rules and provisions of this Code, concepts, terms, rules and provisions of this Code are applied to regulation of the relations of the taxation.

5.3. Other terms which are applied in this Code and are not determined by it, used in the value established by other laws.

Article 6. Concept of taxes and fees

6.1. Tax is the obligatory, unconditional payment in the relevant budget which is collected from taxpayers according to this Code.

6.2. Collection (payment, fee) is the obligatory payment in the relevant budget which is collected from payers of charges, with condition of receipt of special benefit by them, including owing to making for benefit of such persons by state bodies, local government bodies, other authorized bodies and persons of legally significant actions.

6.3. Set of the nation-wide and local taxes and charges which are collected in the procedure established by this Code makes the taxation system of Ukraine.

Article 7. General bases of establishment of taxes and fees

7.1. During establishment of tax the following elements are surely determined:

7.1.1. taxpayers;

7.1.2. taxation object;

7.1.3. taxation basis;

7.1.4. tax rate;

7.1.5. procedure for calculation of tax;

7.1.6. tax period;

7.1.7. term and payment procedure of tax;

7.1.8. term and procedure for provision of the reporting on calculation and tax discharge.

7.2. During establishment of tax tax benefits and procedure for their application can be provided.

7.3. Any questions concerning the taxation are regulated by this Code and cannot be established or change other laws of Ukraine, except the laws containing only provisions concerning introduction of amendments to this Code and/or the provisions establishing responsibility for violation of regulations of the tax legislation.

7.4. The tax elements determined in Item 7.1 of this Article the bases for provision of tax benefits and procedure for their application are determined by exclusively this Code.

Article 8. Types of tax and charges

8.1. In Ukraine the nation-wide and local taxes and charges are established.

8.2. The taxes and fees established by this Code and which are obligatory to payment in all territory of Ukraine except the cases provided by this Code belong to nation-wide.

8.3. Taxes and fees which are established according to the list and within the extreme sizes of the rates determined by this Code, decisions of village, settlement, city councils and councils of the integrated territorial communities created according to the law and the perspective plan of forming of the territories of communities within their powers belong to local and are obligatory to payment in the territory of the corresponding territorial communities.

Article 9. Nation-wide taxes and fees

9.1. Treat nation-wide taxes:

9.1.1. income tax of the companies;

9.1.2. income tax;

9.1.3. value added tax;

9.1.4. excise tax;

9.1.5. ecological tax;

9.1.6. rent payment;

9.1.7. duty.

9.2. The relations connected with establishment and collection of duty are regulated by the customs legislation if another is not provided by this Code.

9.3. Transfer of nation-wide taxes and fees in state and local budgets is performed according to the Budget code of Ukraine.

9.4. Establishment of the nation-wide taxes and fees which are not provided by this Code is forbidden.

Article 10. Local taxes

10.1. Treat the local taxes:

10.1.1. property tax;

10.1.2. single tax.

10.2. Treat local charges:

10.2-1. Local councils surely establish the single tax and the property tax (regarding vehicle tax and payment for the earth, except the land tax for forest lands);

10.2.2. tourist tax.

10.2. Local councils surely establish the single tax and the property tax (regarding vehicle tax and payment for the earth).

10.3. Local councils within the powers determined by this Code resolve issues according to requirements of this Code for establishment of the property tax (regarding the non-personal tax, other than the parcel of land) and establishment of collection for parking lots of vehicles, tourist tax and the land tax for forest lands.

10.4. Establishment of the local taxes and charges which are not provided by this Code is forbidden.

10.5. Transfer of the local taxes and charges in the corresponding local budgets is performed according to the Budget code of Ukraine.

Article 11. Special tax regimes

11.1. Special tax regimes are set and applied in the cases and procedure determined by exclusively this Code.

11.2. Special tax regime - system of actions which determines special procedure for the taxation of separate categories of business entities.

11.3. The special tax regime can provide special procedure for determination of elements of taxes and fees, exemption of separate taxes and fees.

11.4. The tax regimes which are not determined by those this Code are not recognized the special modes.

Article 12. Powers of the Verkhovna Rada of Ukraine, the Verkhovna Rada of the Autonomous Republic of Crimea, village, settlement, city councils and councils of the integrated territorial communities created according to the law and the perspective plan of forming of the territories of communities on taxes and fees

12.1. The Verkhovna Rada of Ukraine establishes nation-wide taxes and fees in the territory of Ukraine and determines:

12.1.1. list of nation-wide taxes and fees;

12.1.2. the list of the local taxes and charges which establishment is within the competence of village, settlement city councils and councils of the integrated territorial communities created according to the law and the perspective plan of forming of the territories of communities;

12.1.3. the provisions determined in Items 7. 1, 7.2 articles 7 of this Code of rather nation-wide taxes and fees;

12.1.4. the provisions determined in Items 7. 1, 7.2 articles 7 of this Code of rather local taxes and charges.

12.2. Treat powers of the Supreme Council of the Autonomous Republic of Crimea:

12.2.1. Establishment in the territory of the Autonomous Republic of Crimea of rent payment for use of natural resources for mining (except rent payment for use of natural resources for mining of nation-wide value), rent payment for use of natural resources for the purpose of, not connected with mining, within their limiting rates determined by this Code;

12.2.2. Change of the size of rates of the rent payment provided by subitem 12.2.1 of this Item, within its limiting rates determined by this Code, according to the procedure, established by this Code;

12.2.3. determination of the size and provision of additional tax benefits within the amount which comes to the budget of the Autonomous Republic of Crimea according to Article 69 of the Budget code of Ukraine.

12.3. Village, settlement, city councils and council of the integrated territorial communities created according to the law and the perspective plan of forming of the territories of communities within the powers make the decision on establishment of the local taxes and charges.

12.3.1. Establishment of the local taxes and charges is performed according to the procedure, determined by this Code.

12.3.2. In case of decision making about establishment of the local taxes and charges the taxation object, the taxpayer and charges, the rate size, tax period and other obligatory elements determined by article 7 of this Code with respect for the criteria established by the Section XII of this Code for the corresponding local tax or collection are surely determined.

12.3.3. The copy of the made decision on establishment of the local taxes or charges or on modification of them goes in electronic form to ten-day time from the date of acceptance in monitoring body in which payers of the corresponding local taxes and charges, but no later than July 1 of the year preceding budget period in which application of the established local taxes and charges or changes to them is planned stay on the registry.

Monitoring bodies no later than July 10 of the current year constitute summary information on the size and date of establishment of rates of the local taxes and charges in the corresponding territories and represent it electronically to the central executive body realizing the state tax and customs policy.

Monitoring bodies according to the Budget code of Ukraine submit to local government bodies by sources of the income the reporting:

about the amounts of the accrued and paid taxes and fees, the amounts of tax debt which are excessively paid to local budgets of taxes and fees in the corresponding territories - monthly, no later than the 10th following for reporting;

about the amounts of the written-off tax debt; the spread and delayed amounts of tax debt and monetary commitments of taxpayers; the amounts of the provided tax benefits, including losses of budget receipts from their provision - quarterly, no later than 25 days after the termination of reporting quarter.

The specified reporting under payers is provided by monitoring body at the request of local government body

The central executive body realizing the state tax and customs policy no later than July 15 of the current year publishes on the official website summary information on the size and date of establishment of rates of the local taxes and charges in the corresponding territories.

The local government body in ten-day time from the date of approval of technical documentation on normative money value of lands sends electronically to monitoring body information on normative money value of lands.

Monitoring bodies no later than July 10 of the current year constitute summary information on normative money value of lands.

The central executive body realizing the state tax and customs policy no later than July 15 of the current year publishes summary information on the carried-out normative money value of lands on the official website.

12.3.4. The decision on establishment of the local taxes and charges will officially be promulgated by relevant organ of local self-government till July 15 of the year preceding budget period in which application of the established local taxes and charges or changes is planned (planning period). In other case of regulation of relevant decisions are applied not earlier than the beginning of the budget period coming behind planning period.

12.3.5. If the village, settlement, city council or council of the integrated territorial communities created according to the law and the perspective plan of forming of the territories of communities did not make the decision on establishment of the corresponding local taxes and charges obligatory according to regulations of this Code, such taxes before decision making are levied proceeding from regulations of this Code using their minimum rates, and the payment for the earth is levied using rates which were effective till December 31 of the year preceding budget period in which application of payment for the earth is planned.

12.3.6. The central executive body providing forming also realizes the state financial policy, approves forms of tax declarations (calculations) for the local taxes and charges according to the procedure established by this Code, and in case of need provides methodical recommendations about their filling.

12.3.7. It is forbidden to the village, settlement, city councils and councils of the integrated territorial communities created according to the law and the perspective plan of forming of the territories of communities to establish individual preferential rates of the local taxes and charges for separate legal entities and physical persons entrepreneurs and physical persons or to exempt them from payment of such taxes and fees.

12.4. On taxes and fees treat powers of village, settlement, city councils and councils of the integrated territorial communities created according to the law and the perspective plan of forming of the territories of communities:

12.4.1. Establishment of rates of the local taxes and charges within the rates determined by this Code;

12.4.2. determination of the list of tax agents according to article 268 of this Code;

12.4.3. prior to the beginning of the next budget period decision making about establishment of the local taxes and charges, change of the size of their rates, the taxation object, procedure for collection or provision of tax benefits which involves change of the tax liabilities of taxpayers and becomes effective since the beginning of budget period;

12.4.4. It is excluded.

12.5. Officially the promulgated decision on establishment of the local taxes and charges is the regulatory legal act on the tax matters the local taxes and charges which becomes effective taking into account the terms provided by subitem 12.3.4 of this Article.

Payers of the local taxes and charges in case of determination of the tax liabilities can use the summary information posted on the official website of the central executive body which realizes the state tax and customs policy. Such payers are exempted from liability if in the summary information posted on the official website the mistake containing discrepancies between data of monitoring bodies and data officially of the promulgated decision on establishment of the local taxes and charges is revealed. In that case the penalties and penalty fee provided by this Code for violation of tax and other legislation, control of which observance is imposed on the monitoring bodies caused by such mistake, are not applied to such taxpayers, there are no bases for involvement of the taxpayer and/or his officials to responsibility.

Article 13. Elimination of double taxation

13.1. Income gained by resident of Ukraine (except physical persons) from sources outside Ukraine, is considered during determination of its object and/or taxation basis in full.

13.2. In case of determination of object and/or taxation basis the expenses performed by resident of Ukraine (except physical persons) in connection with receipt of the income from origin sources outside Ukraine, are considered according to the procedure and the sizes established by this Code.

13.3. Income gained by the physical person - the resident from origin sources outside Ukraine, is included the total annual taxed income, except the income, non-taxable in Ukraine according to provisions of this Code or the international treaty which consent to be bound is provided by the Verkhovna Rada of Ukraine.

13.4. The amounts of taxes and fees paid outside Ukraine are enlisted during calculation of taxes and fees in Ukraine by the rules established by this Code.

13.5. For receipt of the right to transfer of the taxes and fees paid outside Ukraine, the payer shall receive from state body of the country where such income (profit) is gained, authorized to levy such tax, the certificate of the amount of the paid taxes and fees, and also about base and/or the taxation object. The specified reference is subject to legalization in the respective country, the relevant foreign diplomatic organization of Ukraine if other is not provided by the existing international treaties of Ukraine.

Article 14. Determination of concepts

14.1. In this Code of concept are used in such value:

14.1.1. the aval - the bill guarantee according to which the bank takes the responsibility to the bill holder for accomplishment by the drawer of payment of the tax anticipation bill which is drawn up by putting down of warranty text of bank on each copy of the tax anticipation bill;

14.1.1-1. administration of taxes, charges, customs payments, single fee on obligatory national social insurance (further - single fee) and other payments according to the legislation, control of which observance is imposed on monitoring bodies (further, - taxes, charges, payments) is set of decisions and procedures of monitoring bodies and actions of their officials which determine institution structure of the tax and customs relations, will organize identification, accounting of taxpayers and payers of single fee and the taxation objects, provide field service of taxpayers, the organization and control of tax payment, charges, payments according to the procedure established by the law;

14.1.1-2. asset with right to use - the asset recognized by the lessee according to requirements of international accounting standards which represents the right to the lessee to use underlying asset during lease term

14.1.2. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014

14.1.3. depreciation - systematic distribution of fixed asset cost, other non-current and intangible assets which will be amortized, during the term of their useful use (operation);

14.1.4. the excise tax - the indirect consumption tax of separate types of the goods (products) determined by this Code as excisable which joins in the price of such goods (products);

14.1.5. alcoholic beverages - the products received by spirit fermentation of sacchariferous materials or made on the basis of food alcohols with content of alcohol of percent of volume units, ethyl over 0,5, which are specified in goods items 2203, of 2204, of 2205, 2206 (except kvass of "live" fermentation), 2208 according to UKT foreign trade activities, and also with content of alcohol of ethyl 8,5 of percent of volume units and more which are specified in goods items 2103 90 30th 00, 2106 90 according to UKT foreign trade activities;

14.1.6. the excise warehouse is:

a) specially equipped rooms in the limited territory (further - rooms) located on customs area of Ukraine where under control of permanent representatives of monitoring body the manager of excise warehouse performs the economic activity by development, processings (conversion), mixing, flood, packaging, packing, storage, obtaining or issue, and also realization of alcohol ethyl, vodka and alcoholic beverage products;

b) the room or the territory on customs area of Ukraine where the manager of excise warehouse performs the economic activity by development, processings (conversion), mixing, flood, loading unloading, storage, fuel realization.

Are not excise warehouse:

a) the premises of separate divisions of the manager of excise warehouse used by it only for packaging, packing, storage obtaining or issues by the marked brands of the excise tax of vodka and the alcoholic beverage products shipped from excise warehouse and also for implementation of wholesale and/or retail trade it agrees the license obtained by the manager of excise warehouse;

b) the room or the territory, on each of which the total capacity of the located reservoirs for loading unloading and storage of fuel does not exceed 200 cubic meters, and the subject of managing (except the payer of the single tax of the fourth group) - the owner or the user of such room or the territory receives within calendar year fuel in the amounts which are not exceeding 1000 cubic meters (without amount of the fuel received through fuel-dispensing columns in places of retail trade by fuel on which the corresponding licenses are obtained), and uses fuel only for needs of own consumption or industrial conversion and does not perform transactions on realization and fuel storage to other persons;

c) the room or the territory irrespective of the total capacity of the located reservoirs for loading unloading and storage of fuel, the owner or the user of which is the subject of managing - the payer of the single tax of the fourth group who receives within calendar year fuel in the amounts which are not exceeding 10000 cubic meters (without amount of the fuel received through fuel-dispensing columns in places of retail trade by fuel on which the corresponding licenses are obtained), and uses fuel only for needs of own consumption and does not perform transactions on realization and fuel storage to other persons;

d) fuel tank as reservoir for storage of fuel it is direct in the vehicle or technical equipment, the device.

14.1.6-1. portable excise warehouse - the vehicle (the automobile, railway, underwater, river, air, bulk distribution line) on which fuel or alcohol ethyl on customs area of Ukraine moves and/or stored.

The vehicle acquires the status of portable excise warehouse during the period of its use for:

a) movement in it on customs area of Ukraine of fuel or alcohol ethyl, implementable (except fuel or alcohol ethyl, moved on the territory of Ukraine with transit the through passage or internal transit determined by the subitem "an" of Item 2 parts two of Article 91 of the Customs code of Ukraine);

b) storages in it of fuel or alcohol ethyl on customs area of Ukraine;

c) import of fuel or alcohol ethyl on customs area of Ukraine from which the excise tax or on the conditions determined by article 229 of this Code is paid.

The vehicle which is used by subject of managing which is not manager of excise warehouse, for movement on customs area of Ukraine of own fuel or alcohol of own consumption, ethyl for needs, or industrial conversion is not portable excise warehouse.

14.1.7. appeal of decisions of monitoring bodies - appeal by the taxpayer of the tax notice - the decision on determination of the amounts of monetary commitment of the taxpayer or any decision of monitoring body according to the procedure and the terms established by this Code according to procedures of administrative appeal, or judicially;

14.1.8. auction (the public biddings) - public method of asset sale for the purpose of receipt of the maximum proceeds from sales of assets in certain time and in the established place;

14.1.9. Residual cost of fixed assets, other non-current and intangible assets for the purposes of the Section III - the amount of residual cost of such means and assets which is determined as difference between the original cost and the amount calculated depreciation according to provisions of the Section III of this Code;

14.1.10. barter (goods exchange) transaction - the economic activity providing carrying out calculations for goods (works, services) in not cash form within one agreement;

14.1.11. Bad debt - the debt corresponding to one of the following signs:

a) debt on obligations according to which the term of limitation period expired;

b) overdue debt of the died physical person, in case of absence at it heritable property on which collection can be turned;

c) overdue debt of persons who judicially are acknowledged it is unknown absent, are declared the dead;

d) it is excluded;

ґ) the debt of person delayed over 180 days, the size of cumulative requirements of the creditor on which does not exceed the size of indisputable requirements of the creditor which is minimum established by the legislation for initiation of proceeedings on bankruptcy, and for physical persons - the debt does not exceed 25 percent of the minimum wage (per year) established for January 1 of accounting tax year (in case of lack of legislatively approved insolvency proceeding of physical persons);

e) asset in the form of corporate laws or not debt securities, the issuer declared bankrupt or it is stopped as the legal entity in connection with its liquidation;

e) the amount of residual prize fund of lottery as of December 31 every year;

є) the overdue debt of physical person or legal entity which is not extinguished owing to insufficiency of property of the specified person provided that actions for recovery by enforcement of property of the debtor did not lead to complete debt repayment;

g) debt which collection became impossible in connection with action of force majeure circumstances, natural disaster (force majeur circumstances) confirmed according to the procedure, stipulated by the legislation;

h) debt of the subjects of managing declared bankrupt in the procedure established by the law or stopped as legal entities in connection with their liquidation;

Amount of debt on financial loan, including the amount of principal debt and/or the amount of imputed incomes on which the delay of repayment of amount of debt (its part) constitutes more than 360 days, except debt on financial loans of persons can be carried to bad debt of banks:

connected with such creditor;

which are with such creditor in employment relationships;

which were with such creditor in employment relationships, and the period between date of dismissal of such persons and date of forgiveness of their debt does not exceed three years.

14.1.12. base rate of the freight - the freight amount, including expenses on loading, unloading, overload and warehousing (storage) of goods, increased by expense amount for trip of the vessel or other vehicle, paid (compensated) by the freighter according to the signed agreement of chartering;

14.1.13. free of charge provided goods, works, services:

a) goods which are provided according to gift agreements, other agreements under which monetary or other compensation of cost of such goods or their return, or without the conclusion of such agreements is not provided;

b) works (service) which are performed (are provided) without promotion of the requirement concerning compensation them to cost;

c) the goods transferred to legal entity or physical person to safe custody and used by it;

14.1.14. bioethanol - the alcohol ethyl dehydrated which is made of biomass or of alcohol ethyl - raw for use as biofuel or biocomponent and belongs to goods item of 2207 according to UKT foreign trade activities;

14.1.15. buildings - the land improvements consisting from bearing and protective or connected (it is not real - protective designs which form the land or underground rooms intended for accommodation or stay of people, placement of property, animals, plants, storage of other material values, implementation of economic activity;

14.1.16. the production grant from the budget - financial aid from the state which is provided to the subject of housekeeping on irretrievable basis for the purpose of consolidation of its financial and economic provision and/or for ensuring production of goods, performance of works, provision of services;

14.1.17. budgetary institution - in the value given in the Budget code of Ukraine;

14.1.18. budget compensation - compensation of negative value of the value added tax based on confirmation of legitimacy of the amount of budget compensation of the value added tax by results of check of the payer;

14.1.19. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014

14.1.20. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014

14.1.21. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014

14.1.21-1. Commodity importation on customs area of Ukraine, commodity exportation out of limits of customs area of Ukraine - set of the actions connected with movement of goods through customs border of Ukraine by any method in the corresponding direction according to the Customs code of Ukraine;

14.1.22. the drawer for the purposes of the Section VI of this Code - the subject of managing - the producer receiving:

from excise warehouse alcohol ethyl for production of the alcoholic beverages determined by Article 225, and also for production of the separate types of products determined by Item 229.1 of Article 229 of the Section VI of this Code;

from the oil processing company or imports on customs area of Ukraine the oil products, substances used as components of motor fuels for their use depending on the direction determined by Items 229.2 - 229.8 Articles 229 of the Section VI of this Code;

14.1.23. the bill holder for the purposes of the Section VI - monitoring body in place of registration of the drawer;

14.1.24. the large taxpayer - the legal entity or permanent mission of the nonresident in the territory of Ukraine in which the amount of the income from all types of activity for the last four consecutive tax (reporting) quarters is exceeded by the equivalent of 50 million euros determined by the weighted official rate of the National Bank of Ukraine for the same period or total amount of taxes, charges, the payments paid to the Government budget of Ukraine, control of which collection is imposed on monitoring bodies, for the same period exceeds the equivalent of 1 million euros determined by the weighted official rate of the National Bank of Ukraine for the same period if the amount of such taxes, charges, payments, except customs payments, exceeds equivalent of 500 thousand euros;

14.1.25. ceased to be valid since 01.01.2013 according to the Law of Ukraine of 24.05.2012 No. 4834-VI 

14.1.26. wine-making products - natural grape wines, wine natural fortified, sparkling, sparkling, aerated, Vermouths, brandy, mash grape and other wine materials, cognacs, other alcoholic beverages from grapes, fruits and berries;

14.1.27. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014

14.1.28. the made products - the total amount of the products got according to the agreement on distribution of products and delivered in measurement Item;

14.1.28-1. Production of excise goods (products) - engineering procedure, including mixing, which implementation as a result of change of form, properties or composition of raw materials, semifinished products or finished goods leads to receipt of excise goods (products, including raw materials), provision to such goods of other properties that brings or does not lead to growth in volumes of such goods;

14.1.29. recovery power sources - sources wind, solar, geothermal power, energy of waves and inflows, hydraulic power, energy of biomass, gas from organic waste, gas of sewer treatment plants, biogases;

14.1.30. separate divisions - in the value determined by the Civil code of Ukraine. For the Section IV of this Code - in determination of the Economic code of Ukraine;

14.1.31. property acquisition - any actions of the taxpayer owing to which making such taxpayer according to the procedure, provided by the law, loses the property right to the property belonging to such taxpayer or right to use, in particular, natural resources which in the procedure determined by the legislation are provided to it in use;

14.1.32. safe custody - economic activity which is performed by the taxpayer and provides transfer according to contracts of storage of material values for storage to other physical person or legal entity without right to use in economic circulation of such person with further return of such material values to the taxpayer without change of quality or quantity characteristics;

14.1.33. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014

14.1.34. owners of the parcels of land - legal entities and physical persons (residents and nonresidents) which according to the law acquired the property right to the earth in Ukraine, and also territorial communities and the state concerning lands of municipal and state-owned property respectively;

14.1.35. hydrocarbonic raw materials - oil, natural gas (including oil (passing) gas, gas (methane) of coal fields, gas of slate thicknesses, gas of central basin type, gas of collectors of dense breeds), gas condensate, being products;

14.1.36. economic activity - the activities of person connected with production (production) and/or sales of goods, performance of works, provision of services which are directed to income acquisition and is conducted by such person independently and/or through the separate divisions, and also through any other person acting for benefit of the first person, in particular under commission agreements, orders and to agency agreements;

14.1.37. economic activity of the mountain company for mining for the purposes of the Section IX of this Code - activities of the mountain company which cover processes of production and primary conversion of minerals;

14.1.37-1. ceased to be valid according to the Law of Ukraine of 23.02.2014 No. 767-VII

14.1.38. monetary commitment in the international legal relationship - obligations of the taxpayer to pay to the budget of foreign state the corresponding amount of means according to the procedure and the terms determined by the legislation of such foreign state;

14.1.39. monetary commitment of the taxpayer - the amount of means which the taxpayer shall pay to the relevant budget as the tax liability and/or the penal (financial) sanction which is collected from the taxpayer in connection with violation by it of requirements of the tax legislation and other legislation, control of which observance is imposed on monitoring bodies, and also sanctions for violation of the law in the sphere of foreign economic activity;

14.1.40. goodwill (goodwill cost) - intangible asset which cost is determined as difference between market price and book value of assets of the company as the complete property complex resulting from use of the best managerial qualities, the dominating line item on commodity market, services, new technologies and so forth. The goodwill cost is not subject to depreciation and is not considered during expense determination of the taxpayer concerning which assets there was such goodwill;

14.1.41. raw materials supplied by the customer - raw materials, materials, semifinished products, components, energy carriers which are property of one subject of housekeeping (customer) and are transferred to other subject of housekeeping (producer) for production of finished goods, with further transfer or return of such products or its part to their owner or according to its order to other person.

The paragraph two is excluded;

14.1.42. data of the state land cadastre - set of data and documents on the location and legal regime of the parcels of land, their assessment, classification of lands, quantitative and high-quality characteristics, distribution among the owners of land and land users prepared according to the law;

14.1.43. the debtor - person at whom owing to last events the debt to other person in the form of certain amount of means, their equivalent or other assets was formed;

14.1.44. the deposit (contribution) - means which are provided by physical persons or legal entities in management to the resident determined by the financial organization according to the legislation of Ukraine or the nonresident for term or on demand and under percent on the terms of issue on the first demand of or return after the term established by the agreement. Attraction of deposits can be performed in the form of release (issue) of savings (deposit) certificates. Rules of implementation of deposit transactions are established: for bank deposits - the National Bank of Ukraine according to the legislation; for deposits (fees) in other financial institutions - the state body determined by the law;

14.1.44-1. government securities - bonds of internal and external state loans and treasury obligations of Ukraine placed by the central executive body which provides forming and realizes the state financial policy;

14.1.45. the derivative - the document certifying the right and/or the obligation to acquire or sell in the future securities, tangible or intangible assets, and also means on the conditions determined by it. The procedure for release and the circulation of derivatives is established by the legislation.

Treat derivatives:

14.1.45.1. swap - the civil agreement on implementation of exchange of payment flows (cash or non-cash) or other assets calculated based on the price (quotation) of underlying asset including interest rates within the amounts determined by the contract for specific payment date (date of calculations) during operation of the contract;

14.1.45.2. the option - the civil agreement according to which one contract party acquires the right to acquisition (sale) of underlying asset and other party undertakes unconditional obligation to sell (to acquire) underlying asset in the future during effective period of the option or for the established date (date of accomplishment) at the underlying asset price determined during the conclusion of such contract. Under the terms of the option the buyer pays to the seller option award;

14.1.45.3. the forward contract - the civil agreement under which the seller shall transfer in the future at the scheduled time underlying asset to the possession of the buyer under certain conditions and the buyer shall accept at the scheduled time underlying asset and pay for it the price determined by such agreement. The forward contract is carried out by delivery of underlying asset and its payment by means or carrying out between contract parties of cash calculations without delivery of underlying asset.

All conditions of the forward are determined by contract parties during its conclusion.

The conclusion of forwards and their address are performed out of the organizer of trade in the standardized terminal contracts;

14.1.45.4. the futures contract (future) - the standardized terminal contract according to which the seller shall in the future at the scheduled time (date of accomplishment of obligations according to the futures contract) to transfer underlying asset to the possession of the buyer on the conditions determined by the specification, and the buyer shall accept underlying asset and pay for it the price determined by contract parties for date of its conclusion.

The futures contract is carried out according to its specification by delivery of underlying asset and its payment by means or carrying out between contract parties of cash calculations without delivery of underlying asset.

Accomplishment of obligations according to the future is provided by creation of the corresponding conditions by the organizer of trade in the standardized terminal contracts;

14.1.46. activities in the sphere of entertainments - economic activity of legal entities and physical persons - entrepreneurs, consisting in carrying out lotteries, and also entertaining games, participation in which does not provide receipt of cash or property prizes (prizes) by her participants, in particular billiards, bowling alley, bowling, board games, childish video games and so forth;

14.1.47. the additional benefits - means, material or non-material values, services, other income types which are paid (are provided) to the taxpayer by the tax agent if such income is not the salary and is not connected with accomplishment of obligations of labor hiring or is not remuneration under the civil agreements (agreements) signed with such taxpayer (except the cases which are directly provided by regulations of the Section IV of this Code);

14.1.48. the salary for the purposes of the Section IV of this Code - the main and additional salary, other incentive and compensation payments which are paid (are provided) to the taxpayer in connection with the relations of labor hiring according to the law;

14.1.49. Dividends - payment which is made by the legal entity, including the issuer of corporate laws, investment certificates or other securities for benefit of the owner of such corporate laws, investment certificates and other securities certifying the property right of the investor to share (share) in property (assets) of the issuer in connection with distribution of part of its profit calculated by accounting rules;

For the purposes of the taxation also the payment in cash which is made by the legal entity for benefit of its founder and/or the participant (participants) in connection with distribution of net profit (its part) is equated to dividends.

14.1.50. additives on the basis of bioethanol - the biocomponents of motor fuel received by synthesis using bioethanol or mixing of bioethanol with the organic compounds and fuel received from hydrocarbonic raw materials in which content of bioethanol meets the requirements of regulating documents and which belong to biofuel;

14.1.51. mining - set of technological transactions on withdrawal, including from deposits of bottom of reservoirs, and to movement, including temporary storage, on surface of part of the subsoil (rocks, ore raw materials and so forth) containing minerals;

14.1.52. the agreement of long-term insurance of life - the life insurance contract for a period of five and more years providing insurance payment disposable or in the form of annuity if insured person lived up to the termination of the duration of the agreement of the insurance or event provided in the insurance contract or reached the age determined by the agreement. Such agreement cannot provide partial payments within the first five years of its action, except those which are performed in case of approach of the insured events connected with death or disease of insured person or accident that led to establishment to insured person of disability of I or II groups or establishment of disability to person which did not reach eighteen-year age. At the same time the taxpayer - the employer cannot be beneficiary according to such life insurance contracts;

14.1.52-1. the agreement of voluntary medical insurance - the insurance contract providing insurance payment which is performed to healthcare institutions in case of the loss occurrence connected with disease of insured person or accident. Such agreement shall provide also the minimum term of its action one year and return of insurance payments only to the insurer in case of early agreement cancelation;

14.1.52-2. the insurance contract of additional pension is insurance contract which provides obligation of the insurer on implementation of insurance payment (payments) and/or payments in the form of the annuity in case of achievement by the insured person of retirement age determined by the statement of insured person in the insurance contract according to the legislation taking into account that such retirement age cannot be more than 10 years less than retirement age which grants pension entitlement on obligatory national pension insurance. Early termination of the agreement before achievement by insured person of the retirement age specified in the agreement is impossible, except cases: availability medical the confirmed critical condition of health (oncological disease, stroke, etc.) or establishments to insured person of disability of I or II groups; departure of the insurer and/or insured person on permanent residence out of limits of Ukraine; death of insured person. Only insured person or heirs according to the legislation can be the beneficiary under such agreement. Features of change of the insurer according to the insurance contract of additional pension are established according to the law.

14.1.53. the document of foreign state according to which collection of the amounts of tax debt in the international legal relationship - the decision of competent authority of foreign state on charge of tax debt in the budget of such state which on request of the specified competent authority according to the international treaty of Ukraine is subject to accomplishment in the territory of Ukraine is performed;

14.1.54. the income with source of their origin from Ukraine - any income gained by residents or nonresidents including from any kinds of their activities in the territory of Ukraine (including payment (charge) of remuneration by foreign employers), its continental shelf, in exclusive (sea) economic zone, including, but it is not exclusive, the income in type:

a) percent, dividends, royalty and any other passive (investment) incomes paid with residents of Ukraine;

b) the income from provision to residents or nonresidents in lease (use) of the property located in Ukraine including railway vehicles of the transport attributed to the ports located in Ukraine;

c) income from sale of personal and real estate, income from alienation of corporate laws, securities, including shares of the Ukrainian issuers;

d) the income, got in the form of fees and awards on insurance and risks reinsurance in the territory of Ukraine;

ґ) the income of strakhovik - residents from risks insurance of insurers - residents outside Ukraine;

e) other income from activities including connected with complete or partial assignment of the rights and obligations under agreements on distribution of products on customs area of Ukraine or in the territories which are under control of customs authorities (in customs control zones, on specialized licensed customs warehouses and so forth);

e) inheritances, gifts, prizes, prizes;

є) the salary, other payments and remunerations paid in accordance with the terms of the employment and civil contract;

g) income from occupation business and independent professional activity;

14.1.55. income gained from sources outside Ukraine - any income gained by residents including from any kinds of their activities outside customs area of Ukraine, including percent, dividends, royalty and any other types of passive incomes, inheritance, gifts, prizes, prizes, the income from performance of works (provision of services) on civil and employment contracts, from provision to residents in lease (use) of the property located outside Ukraine including railway vehicles of the transport attributed to the ports located outside Ukraine, the income from sale of the property located outside Ukraine, the income from alienation of investment assets, including corporate laws, securities and so forth; other income from any kinds of activities outside customs area of Ukraine or the territories, uncontrollable to customs authorities;

14.1.56. the e-mail address - the e-mail address of the taxpayer which consists of the identifier, mark "@" and domain name which is used by the taxpayer for correspondence with state including controlling, and is reported by bodies by introduction of the e-mail address from accounting data of the taxpayer, including in electronic office.

14.1.56-1. electronic identification - the procedure of use identification these persons electronically who unambiguously determine physical person, the legal entity or the representative of physical person or legal entity. The technologies permitted for use for identification of taxpayers in electronic office of the taxpayer are determined by the central executive body which provides forming and realizes the state financial policy;

14.1.56-2. electronic office - electronic system of relations between taxpayers and state, including controlling, bodies for questions of realization of their rights and obligations provided by this Code which consists from:

hardware and software;

the portal decision for users - taxpayers in which work is carried out online (on the Internet in real time) and does not require compulsory use of the customized client application;

the portal decision for users - state, including controlling, bodies;

the program interface (API) which gives the chance to implement completeness of functionality of electronic office;

other means of information, telecommunication, informatsionnotelekommunikatsionny systems.

The procedure for functioning of electronic office is determined by the central executive body which provides forming and realizes the state financial policy.

14.1.57. ecological tax - nation-wide obligatory payment which is levied from the actual amounts of emissions in atmospheric air, dumpings into water objects of pollutants, placement of waste, the actual amount of radioactive waste which is temporarily stored them by producers, the actual amount of educated radioactive waste and from the actual amount of the radioactive waste which is saved up till April 1, 2009;

14.1.58. share premium - the amount of excess of the receipts received by the issuer from issue (release) of own shares (other corporate laws) and investment certificates over nominal value of such shares (other corporate laws) and investment certificates (during their primary placement), or over the price of the return redemption during the subsequent placements of investment certificates and shares of investment funds;

14.1.59. the housing-and-municipal companies - subjects of housekeeping which directly make create and/or provide housing and communal services (it is applied to the Section IX of this Code);

14.1.60. the unified register of tax delivery notes - the register of data of rather tax delivery notes and calculations of adjustment which is kept by the central executive body which realizes the state tax and customs policy in electronic form it agrees to the electronic documents provided by taxpayers on value added;

14.1.60-1. The unified register of excise delivery notes - the register of data on excise delivery notes which is kept by the central executive body realizing the state tax and customs policy in electronic form it agrees to the electronic documents provided by payers of the excise tax;

14.1.61. actions of non-tariff regulation:

1 - licensing and quoting of the external economic transactions;

2 - application of special measures concerning commodity import to Ukraine;

3 - procedure of registration of the external economic contracts;

4 - procedure of issue of licenses for the right of import, export of alcohol, alcoholic beverages and tobacco products;

5 - authorization system of service of export control;

6 - certification of goods which are imported into Ukraine;

7 - authorization system of the public authorities performing sanitary and epidemiologic, veterinary, phytosanitary, ecological and other types of control;

8 - registration of medicines, products of medical appointment, immunobiological medicines, nutritional supplements;

9 - application of the state assay control;

14.1.62. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014

14.1.63. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014

14.1.64. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014

14.1.65. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014

14.1.66. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014

14.1.67. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014

14.1.68. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014

14.1.69. subitem 14.1.69 of Item 14.1 of Article 14 is excluded according to the Law of Ukraine of 04.07.2013 No. 408-VII

14.1.70. subitem 14.1.70 of Item 14.1 of Article 14 is excluded according to the Law of Ukraine of 04.07.2013 No. 408-VII

14.1.71. the regular price - the price of goods (works, services) determined by agreement parties if another is not established by this Code. If the return is not proved, it is considered that such regular price answers the level of market prices. This determination does not extend to transactions which are recognized controlled according to article 39 of this Code.

If price (markup) of goods (works, services) are subject to state regulation according to the legislation, the price established according to rules of such regulation is considered regular. This provision does not extend to cases when the minimum selling price or indication price is established. In that case the price determined by agreement parties, but not below the minimum or indication price is considered the regular price.

If during transaction implementation evaluating is obligatory, the project cost of assessment is the basis for determination of the regular price for the purposes of the taxation.

During the auction (the public biddings) the price which developed by results of such auction (the public biddings) which obligation of carrying out is provided by the law is considered regular.

If delivery of goods (works, services) is performed based on the forward or futures contract, the regular price is the price which corresponds to the forward or future price of date of the conclusion of such contract.

If sale (alienation) of goods, including the property pledged by the borrower for the purpose of providing requirements of the creditor is performed forcibly according to the legislation, the regular price is the price created during such sale;

14.1.72. the land tax - obligatory payment which is levied from owners of the parcels of land and land shares (shares), and also permanent land users (further - tax for the purposes of the Section XII of this Code);

14.1.73. land users - legal entities and physical persons (residents and nonresidents) to which according to the law the parcels of land of the state-owned and municipal property, including under lease are provided in use;

14.1.74. the parcel of land - part of the land surface with the established borders, certain location, target (economic) appointment and with the rights determined concerning it;

14.1.75. land improvement - results of any actions which lead to change of quality characteristics of the parcel of land and its cost. The material objects located within the parcel of land which movement is impossible without their depreciation and change of appointment, and also results of economic activity or carrying out certain work type (change of relief, improvement of soil, placement of crops, long-term plantings, engineering infrastructure and so forth) belong to land improvements;

14.1.76. the earth of agricultural purpose - the lands provided for production of agricultural products, implementation of agricultural research and educational activities, placement of the corresponding production infrastructure, including infrastructures of the wholesale markets of agricultural products, or intended for these purposes;

14.1.77. the earth of agricultural purpose for the purposes of Chapter 1 of the Section XIV of this Code - the lands provided for production of agricultural products;

14.1.78. the earth of housing and public building - the parcels of land within settlements which are used for placement of housing building, public buildings and constructions, other common use facilities;

14.1.78-1. the earth of rail transport - lands of rail transport treat the earth of strips of assignment of the railroads under railroad tracks and its arrangement, stations with all buildings and constructions of energy, locomotive, car, road, cargo and passenger economy, the alarm system and communication, water supply, the sewerage; under the protective and strengthening plantings, office, cultural and community buildings and other constructions necessary for ensuring rail activity.

14.1.79. considerable inventories of minerals - inventories of minerals which size exceeds insignificant inventories of minerals;

14.1.80. identical goods (works, services) - goods (works, services), the main signs, having identical characteristic of them.

At the same time identical are understood as the goods having identical signs with the estimated goods including such as:

physical characteristics;

quality and reputation in the market;

country of origin (origins);

producer;

14.1.81. investments - the economic activities providing acquisition of fixed assets, intangible assets, corporate laws and/or securities in exchange for means or property. Investments are subdivided on:

a) capital investments - the economic activities providing acquisition of the buildings, constructions, other objects of immovable property, other fixed assets and intangible assets which are subject to depreciation according to regulations of this Code;

b) financial investments - the economic activities providing acquisition of rights of corporate laws, securities, derivatives and/or other financial instruments. Financial investments are subdivided on:

direct investments - economic activities which provide introduction of means or property in exchange for the corporate laws emitted by the legal entity in case of their placement by such person;

portfolio investments - economic activities which provide security purchase, derivatives and other financial assets for means in the stock market or the stock goods market;

c) reinvestments - economic activities which provide implementation of capital or financial investments by the profit got from investment transactions;

14.1.81-1. investment revenue for the purposes of the Section IV of this Code - the income in type of positive difference between the income received by the taxpayer from carrying out transactions with securities taking into account exchange difference, the derivatives and corporate laws issued in others than securities, forms, and expenses on acquisition of such investment assets;

14.1.82. investment component - the means provided in rate for production, transfer and delivery of electrical energy, production, transportation and delivery of heat energy, and also transportation, storage and supply of natural gas of the licensee as part of profit which remains at the disposal of the subject of housekeeping for target financing of the expenses connected with recovery, reconstruction, upgrade of fixed assets (including actions for increase in safety and respect for environmental standards) and construction of new objects of the companies of fuel and energy complex which list is established by the Cabinet of Ministers of Ukraine;

14.1.83. The term "investor" for the purposes of the taxation according to the Section XVIII of this Code is used in the value given in the Law of Ukraine "About agreements on distribution of products".

In case of the conclusion of the multilateral agreement investors determine the operator of the agreement to whom the functions provided by the Law of Ukraine "About agreements on the distribution of products", including accounting and payments of the tax liabilities according to the procedure determined by the agreement are assigned.

In case of creation by the investor - the nonresident for agreement performance of permanent mission in the territory of Ukraine the representation for the purposes of the taxation is considered as the investor (operator).

In Articles of this Code which regulate the taxation in case of agreement performance about the Section of products the term "investor (operator)" is understood as "investor" in case of agreement performance about the Section of products with participation of one investor and "the investor and/or the operator" - in case of accomplishment of the multilateral agreement about the Section of products with participation of several investors depending on conditions of such multilateral agreement.

14.1.84. Other terms for the purposes of the Section III are used in the values determined by the Law of Ukraine "About financial accounting and the financial reporting in Ukraine", the national provisions (standards) of financial accounting and international accounting standards enacted according to the legislation;

14.1.85. engineering - provision of services (performance of works) on creation of specifications, project offers, carrying out scientific research and technical and economic inspections, accomplishment of engineering and prospecting works on construction of facilities, development of technical documentation, designing and design study of objects of the equipment and technology, provision of consultations and designer's service during assembly and balancing and commissioning, and also provision of the consultations connected with such services (works);

14.1.86. institutes of joint investment (further - ISI) the investment funds and mutual funds of investment companies, corporate investment funds and mutual investment funds created according to the legislation;

14.1.87. the mortgage housing loan - financial loan which is granted to physical person by bank or other financial institution according to the law five at least complete calendar years for financing of the expenses connected with acquisition of the apartment (room) or apartment house (its part) or construction of the apartment house (its part) which are provided in property of the borrower, with acceptance by the creditor of such housing (the earth which is under such apartment house including personal plot) as a deposit;

14.1.88. the hypothecation certificate (including the hypothecation certificate of participation and the hypothecation certificate with the fixed profitability) the mortgage security provided with mortgage assets or mortgages according to the law;

14.1.89. the consolidated mortgage debt - the agreement obligations about mortgage loan reformed by the loan provider according to the law;

14.1.89-1. the term "cooperative payments" is used in the value given in the Law of Ukraine "About cooperation".

14.1.90. corporate laws - the rights of person which share is determined in the authorized capital (property) of the economic organization, the including competences to participation of this person in management of the economic organization, receipt of certain profit share (dividends) of this organization and assets in case of liquidation of the last according to the law, and also other competences provided by the law and statutory documents;

14.1.91. minerals - natural mineral formations of organic and inorganic origin in subsoil, including any underground waters, and also technogenic mineral educations in places of waste disposal of production and losses of products of conversion of mineral raw materials which can be used in the sphere of production of goods and consumption directly or after primary conversion;

14.1.92. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014

14.1.93. means - hryvnia or foreign currency;

14.1.94. compensation products - part of the made products which is transferred to the possession of the investor on account of compensation of its expenses;

14.1.95. the creditor - the legal entity or physical person having the requirements confirmed in accordance with the established procedure concerning monetary commitments to the debtor including concerning debt repayment on the salary to the debtor's workers, and also monitoring bodies - concerning taxes and fees;

14.1.96. bodies which were used for the vehicles determined in goods item 8703 according to body UKT foreign trade activities which were already established on vehicles or from the moment of production of which there passed more than one year;

14.1.96-1. exchange difference for the purposes of the Section IV of this Code - positive difference between the official exchange rate of foreign currency to hryvnia established by the National Bank of Ukraine on the date of acquisition and on the date of sale (repayment, other alienation) security if such security is nominated in foreign currency;

14.1.97. leasing (rent) transaction - the economic activity (except transactions on chartering (charter) of ocean ships and other vehicles) physical person or legal entity (lessor) providing fixed assets in use to other physical persons or legal entities (lessees) for a fee and for certain term.

Leasing (rent) transactions are performed in the form of operational leasing (lease), financial leasing (lease), the return leasing (lease), lease of housing with the redemption, leases of the parcels of land and lease of buildings, including premises.

Leasing transactions are subdivided on:

a) operational leasing (lease) - the economic activity of physical person or legal entity providing transfer to the lessee of the fixed assets acquired or made by the lessor on the terms of others, than those which are provided by financial leasing (lease);

b) financial leasing (lease) - economic activity which is performed by physical person or legal entity and provides transfer to the property tenant which is fixed asset according to this Code and is acquired or made by the lessor, and also all risks and remunerations connected with right to use and ownerships of object of leasing.

Leasing (lease) is considered financial if the leasing (rent) agreement contains one of such conditions: object of leasing is transferred to the term during which at least 75 percent of its primary cost will be amortized, and the lessee shall acquire object of leasing in property during effective period of the leasing agreement or at the time of its termination at the price determined in such leasing agreement;

object of leasing is transferred to the term during which at least 75 percent of its original cost will be amortized, and the lessee shall based on the leasing agreement and during the term of its action to acquire object of leasing with the subsequent transition of the property right from the lessor to the lessee at the price determined in such leasing agreement;

the amount of leasing (rent) payments from lease term commencement is equal to primary project cost of leasing or exceeds it;

the property which is transferred to financial leasing is made by request of the leasing recipient (lessee) and after the end of operation of the leasing agreement cannot be used by other persons, except the leasing recipient (lessee), proceeding from its technical and quality characteristics.

It is necessary to understand the term provided by the leasing agreement which begins with date of transfer of the risks connected with storage or use of property, or the right to any benefits or remunerations connected with its use or any other rights following from rights of possession, use or the order of such property to the leasing recipient (lessee) and comes to an end with completion date of the leasing agreement, including any period during what the leasing recipient has the right to make the individual decision on prolongation of term of leasing according to terms of the contract as the term "term of financial leasing".

Irrespective of, economic activity is regulated by regulations of this subitem or not, agreement parties have the right during the conclusion of the agreement (transaction) to determine such transaction as operational leasing without the right of subsequent change of the status of such transaction before the end of operation of the relevant agreement;

c) the return leasing (lease) - economic activity which is performed by physical person or legal entity and provides sale of fixed assets of the financial organization with simultaneous return receipt of such fixed assets by such physical person or legal entity in operational or financial leasing;

d) lease of premises - the transaction providing the apartment house, the apartment or them speak rapidly it the owner in use to the lessee for certain term for target use for the rent;

ґ) lease of housing with the redemption - the economic activity of the legal entity providing according to the lease agreement of housing with the redemption of transfer to the second party - to the physical person (person lessee) of property rights on the real estate which construction is not complete and/or housing for a fee on long-term (up to 30 years) term, after which termination or ahead of schedule, on condition of complete payment of lease payments and lack of other burdenings and restrictions for such housing, housing carries over the lessee. Lease of housing with the redemption can provide departure of right to claim on payments according to the lease agreement of housing with the redemption;

14.1.98. forest lands - the parcels of land on which the timberland is located;

14.1.99. the license - in the value given in the Economic code of Ukraine;

14.1.100. lombard transaction - transaction which is performed by physical person or legal entity, on receipt of means from the legal entity, being financial institution, according to the legislation of Ukraine, on the security of goods or currency values. Lombard transactions are kind of the credit on the security;

14.1.101. lottery - mass game irrespective of its name which conditions of carrying out provide draw of prize (advantageous) fund between her players, the prize (prize) in which has accidental nature and which territory of carrying out is not limited to one room (building). Activities for carrying out lotteries are regulated by the special law. Are not considered as game lottery which are carried out on free bases by legal entities and physical persons - entrepreneurs and aim at advertizing of their goods (paid service), assistance to their sale (provision) provided that organizers of these games spend the profit (income) for their carrying out;

14.1.102. duty-free shop - institution of trade in goods which are in customs regime of duty-free trade according to Chapters 22 and 60 of the Customs code of Ukraine;

14.1.103. mother companies - legal entities who are owners of other legal entities or exercise control over such legal entities as the connected persons;

14.1.104. platforms for the paid parking - the area of the territory (earth) which belongs on the property rights to territorial community or the state on which according to the decision of local government body the paid parking of vehicles is performed;

14.1.105. property - in the value given in the Civil code of Ukraine;

14.1.106. The maximum retail prices - the prices established on excise goods (products taking into account all types of tax (charges). The excise tax from the excise goods realized by subjects of managing of retail trade does not join in the maximum retail price.

The maximum retail prices on excise goods (products) are established by producers or importers of goods (products) by declaring of such prices according to the procedure, established by this Code. Sale by subjects of managing of retail trade of excise goods on which the maximum retail prices are established cannot be performed at the prices exceeding the maximum retail prices increased by the amount of the excise tax from retail trade of excise goods;

14.1.107. brand of the excise tax - the special sign for marking of alcoholic beverages and tobacco products carried to documents of strict accounting which confirms payment of the excise tax, legality of import and realization in the territory of Ukraine of these products;

14.1.108. marketing services (marketing) - the services providing functioning of activities of the taxpayer in the sphere of market research, sales promotion of products (works, services), politicians of the prices, the organizations and managements of movement of products (works, services) to the consumer and after-sale service of the consumer within economic activity of such taxpayer. Treat marketing services, including: services in placement of products of the taxpayer in places of sale, service in studying, research and analysis of the consumer demand, introduction of products (works, services) of the taxpayer in information bases of sale, service in collection and distribution of information on products (works, services);

14.1.109. marking of alcoholic beverages and tobacco products - gluing of brand of the excise tax on bottle (packaging) of alcoholic drink or pack (packaging) of tobacco product according to the procedure, determined by the Cabinet of Ministers of Ukraine concerning production, storage and sale of brands of the excise tax;

14.1.110. the methodologist of electronic office - the central executive body realizing the state tax and customs policy;

14.1.111. methodological error of electronic office - discrepancy of methodology and/or algorithms of work of electronic office to provisions of the tax legislation which leads to mistake, including in calculation of the taxation object, tax amount, amount of the excessive tax discharge, amount of penalty fee, penalties, calculation formula indicators which are used in electronic systems of administration, other indicators influencing the rights and obligations of taxpayers;

14.1.112. mineral raw materials - products of the mountain company which are result of its economic activity on mining including by accomplishment of economic contracts on services with raw materials supplied by the customer, and meet for quality characteristics the requirements of the standards established by the legislation or requirements of agreements.

The paragraph two is excluded according to the Law of Ukraine of 27.03.2014 No. 1166-VII

14.1.113. customs payments - taxes which according to this Code or the customs legislation are levied during movement or in connection with movement of goods through customs border of Ukraine and control for which collection is imposed on customs authorities;

14.1.113-1. customs regimes - it is used in the value given in the Customs code of Ukraine;

14.1.113-2. the international mailings, the international express departures, unaccompanied baggage, personal belongings, hand luggage, the accompanied baggage - are used in the values given in the Customs code of Ukraine;

14.1.114. the minimum excise tax liability - the minimum size of the tax liability on payment of the excise tax from cigarettes expressed in the firm amount for 1000 pieces of cigarettes of one name realized on customs area of Ukraine or imported on customs area of Ukraine;

14.1.114-1. No. 2725-VIII is excluded according to the Law of Ukraine of 16.05.2019;

14.1.115. excessively paid monetary commitments - the amount of means which for certain date are credited in the relevant budget over the added amounts of monetary commitments which deadline of payment stepped on such date;

14.1.116. Non-state pension provision - provision of pensions which is performed by non-state pension funds, insurance companies and banks according to the Law of Ukraine "About non-state pension provision" and/or insurance companies according to insurance contracts of life pension according to the Law of Ukraine "About obligatory national pension insurance" and/or insurers according to insurance contracts of additional pension according to subitem 14.1.52-2 of Item 14.1 of article 14 of this Code;

14.1.117. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014

14.1.118. insignificant inventories of minerals - inventories of minerals which are determined by criteria which are established by the Cabinet of Ministers of Ukraine;

14.1.119. not forest lands - the parcels of land occupied with bushes, communications, agricultural holdings, waters and swamps, unproductive lands and so forth;

14.1.120. it is excluded;

14.1.121. the non-profitable companies, organizations and the organizations - the non-profitable companies, organizations and the organizations which are not income tax payers of the companies according to Item 133.4 of Article 133 of this Code;

14.1.122. nonresidents are:

a) the foreign companies, the organizations formed according to the legislation of other states, their registered (accredited or legalizirovanny) according to the legislation of Ukraine branches, representations and other separate divisions with the location in the territory of Ukraine;

b) diplomatic representations, consular establishments and other official representative offices of other states and the international organizations in Ukraine;

c) the physical persons which are not residents of Ukraine;

14.1.122-1. the nonresidents having the offshore status - the nonresidents located in the territory of offshore zones except nonresidents who provided to the taxpayer the statement from documents of title legalized in the procedure established by the legislation which confirms the regular (not offshore) status of such nonresident;

14.1.123. nonagricultural grounds - economic ways and runs, windbreak forest fields and other protective plantings, except the forestry and landscape appointment referred to lands, the earth under economic buildings and the yards, lands under infrastructure of the wholesale markets of agricultural products, the earth of temporary conservation and so forth;

14.1.124. the new vehicle - the vehicle, not having acts of state registration of authorized bodies, including foreign, granting the right to its operation;

14.1.124-1 new well (for the purpose of realization of provisions of the Section IX of this Code) - well which drilling is begun from day land surface (level of zero meters according to the project of well) after January 1, 2018 that is confirmed by the act of putting into operation of the drilling rig;

14.1.125. normative money value of the parcels of land for the purposes of the Section XII, Chapter 1 of the Section XIV of this Code - the capitalized investment income from the parcel of land determined according to the legislation the central executive body which realizes state policy in the sphere of land relations;

14.1.125-1. the standard rate of expenses on payments to insurance intermediaries - the maximum permissible size of payments (remunerations) to insurance intermediaries and other persons for the provided services in the conclusion (prolongation) of insurance contracts established for the purposes of of this Code by the technique determined by the authorized body performing state regulation in the sphere of the markets of financial services in coordination with the central executive body which provides forming and realizes the state financial policy.

14.1.126. Amount of the extracted hydrocarbonic raw materials:

a) for the purposes of the Section IX - the amount of oil, natural gas (including the accompanying (oil) gas), gas condensate in the value given in subitem 14.1.128 of this Article, according to the procedure, determined in rules of production of hydrocarbonic raw materials is registered directly after Items of their preparation using means of instrument accounting;

b) for the purposes of the Section XVIII - the made products in the value given in the Law of Ukraine "About production sharing agreements". In cases when the made products are considered and used by the investor as fuel or raw materials, amount of the extracted hydrocarbonic raw materials is determined according to the procedure, provided by the subitem "an" of this Item;

14.1.127. freight amount - amount under the contract between carrier and the consignor who is subject to transportation (movement) by means of pipeline transport according to essential conditions (amounts, terms and the corresponding routes) the relevant agreement on provision of transport services;

14.1.128. amount of the extracted minerals (mineral raw materials) - amount of products of the mountain company which according to the Provision (standard) of the financial accounting 9 "Inventories" are considered by the mountain company as inventories - assets which cost can be authentically determined, for which there is probability of obtaining by their owner - the subject of housekeeping of the economic benefit connected with their use, and consisting from: the raw materials intended for production servicing including by accomplishment of economic contracts on services with raw materials supplied by the customer, and administrative requirements; the finished goods made at the mountain company including by accomplishment of economic contracts on services with raw materials supplied by the customer, held for sale also answers the technical and quality characteristics provided by the agreement or other regulatory legal act;

14.1.129. Objects of the residential real estate - the buildings carried according to the legislation to dwelling stock, country and garden houses;

14.1.129.1. Buildings, are carried to housing stock, are divided into the following types:

a) the apartment house - the building of capital type built with observance of the requirements established by the law, other regulatory legal acts, and intended for permanent accommodation in it. Apartment houses are divided into apartment houses of farmstead type and apartment houses of room type of different number of storeys. The apartment house of farmstead type - the apartment house located on the separate parcel of land which consists of residential and auxiliary (non-residential) rooms;

b) extension to the apartment house - the part of the house located out of contour of its main external walls and which has with the main part of the house one (or more) general main wall;

c) the apartment - the isolated room in the apartment house intended and suitable for permanent accommodation in it;

d) cottage - one - the polutoraetazhny house of small living space for permanent or temporary residence with personal plot;

ґ) rooms in multi-family (municipal) apartments - the isolated rooms in the apartment in which two or more tenants live;

14.1.129.2. the garden house - the house for summer (seasonal) use which in questions of regulation of building area, external designs and the engineering equipment do not answer the standard rates established for apartment houses;

14.1.129.3. the country house - the apartment house for use within year for the purpose of country rest.

14.1.129-1. objects of the non-residential real estate - the buildings, rooms which are not carried according to the legislation to dwelling stock. In the non-residential real estate allocate:

a) buildings hotel - hotels, motels, campings, boarding houses, restaurants and bars, tourist bases, mountain shelters, the camp for rest, rest house;

b) office buildings - buildings of financial servicing, administrative and household buildings for the office and administrative purposes;

c) buildings trade - shopping centers, department stores, shops, the covered markets, pavilions and halls for fairs, service stations of cars, the dining room, cafe, snackbars, bases and warehouses of trade enterprises and public catering, the building of public service establishments;

d) garages - garages (land and underground) and the covered car parks;

ґ) industrial buildings and warehouses;

e) buildings for public statements (casino, gaming houses);

e) economic (homestead) buildings - auxiliary (non-residential) rooms to which sheds, sheds, garages, summer kitchens, workshops, bathrooms, cellars, canopies, boiler rooms, boiler rooms, transformer substations and other belong;

є) other buildings.

14.1.130. unit area of the taxable parcel of land:

within the settlement - 1 (one) square meter (sq.m);

outside the settlement - 1 (one) hectare (hectare);

14.1.131. uniform (similar) goods (works, services) - the goods (works, services) which are not identical, but having similar characteristics and consisting of similar components therefore the performing identical functions in comparison with goods which are estimated and are considered as commercially interchangeable.

For determination of goods uniform (similar) consider such signs:

quality and goodwill in the market;

trademark availability;

country of origin (origins);

producer;

year of production;

new or former in the use;

suitability term;

14.1.132. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014

14.1.133. operational (bank) day - part of the working day during which documents for transfer and for their withdrawal are accepted and, if technically possible, is performed their processing, transfer and accomplishment;

14.1.134. transaction with raw materials supplied by the customer - transaction on conversion (processing, enrichment or use) of raw materials supplied by the customer (irrespective of the number of customers and contractors, and also stages (transactions)) for the purpose of receipt of finished goods for the corresponding payment. Transactions in which the customer's raw materials at specific stage of its conversion constitute at least 20 percent of total cost of finished goods belong to transactions with raw materials supplied by the customer;

14.1.135. The taxation for the purposes of the Section IX of this Code - the taxation rent payment for use of natural resources for mining, the taxation rent payment for use of natural resources for the purpose of, not connected with mining, the taxation rent payment for use of radio-frequency resource of Ukraine, the taxation of rent payment for special use of water, the taxation of rent payment for special use of forest resources, the taxation of rent payment for oil transportation and oil products trunk oil pipelines and oil pipelines, transit transportation by ammonia pipelines on the territory of Ukraine;

14.1.136. the rent for the parcels of land of the state-owned and municipal property - obligatory payment which the lessee makes to the lessor for use of the parcel of land (further in the Section XII - the rent);

14.1.137. body of collection - state body, authorized to perform measures concerning ensuring repayment of tax debt within the powers established by this Code and other laws of Ukraine;

14.1.137-1. the authorized person of monitoring body - the official (office) person of monitoring body authorized by the head of such body on accomplishment of its certain functions according to the procedure, provided by this Code;

14.1.138. fixed assets - tangible assets, including inventories of minerals of the subsoil plots provided in use (except the cost of the earth, unfinished capital investments, highways public, library and archival stocks, tangible assets which cost does not exceed 6000 hryvnias, non-productive fixed assets and intangible assets) which intend the taxpayer for use in economic activity of the taxpayer which cost exceeds 2500 hryvnias and gradually decreases in connection with physical or obsolescence and which expected useful life (operation) from Date of Introduction in operation constitutes over one year (or operating cycle if it is longer than year);

14.1.139. person for the purposes of the Section V of this Code any of persons provided below:

a) the legal entity created according to the law in any form of business including the company with foreign investments, which:

or is taxpayer and the charges established by this Code except the single tax;

or is payer of the single tax at the rate which provides the tax discharge on value added;

or is payer of the single tax at the rate providing inclusion of the value added tax in structure of the single tax and voluntarily passes in the procedure established by this Code on account of the single tax at the rate providing the tax discharge on value added;

b) the physical person - the entrepreneur, which:

or is taxpayer and the charges established by this Code except the single tax;

or is payer of the single tax at the rate which provides the tax discharge on value added;

or is payer of the single tax at the rate providing inclusion of the value added tax in structure of the single tax and voluntarily passes in the procedure established by this Code on account of the single tax at the rate providing the tax discharge on value added;

c) the legal entity, physical person, the physical person - the entrepreneur which imports goods on customs area of Ukraine;

d) permanent mission.

ґ) the investor (operator) according to the agreement on distribution of products to whom conducting tax accounting for the value added tax under the agreement on distribution of products is assigned.

Account of results of joint activities is kept by the taxpayer authorized on it by other parties according to terms of the contract, separately from accounting of economic results of such taxpayer.

For the purposes of the taxation the economic relations between participants of joint activities are equated to the relations based on separate civil agreements.

The procedure for tax accounting and the reporting on results of joint activities is established by the central monitoring body;

14.1.140. the official exchange rate (currency rate) - in the value given in the Law of Ukraine "About the National Bank of Ukraine";

14.1.141. fuel motor smesevy - the fuel types received as a result of mixing of the fuel received from oil raw materials with bioethanol and additives on the basis of bioethanol, biodiesel or other biocomponents which content meets the requirements of regulating documents of fuel motor smesevy;

14.1.141-1. Fuel - oil products, the liquefied gas, fuel motor alternative, fuel motor smesevy, the substances used as the components of motor fuels, other goods specified in subitem 215.3.4 of Item 215.3 of article 215 of this Code;

14.1.142. portable source of pollution - the vehicle which movement is followed by emission in the atmosphere of pollutants;

14.1.143. transfer devices - the land improvements created for accomplishment of special functions on transmission of energy, substances, signal, information and so forth of any origin and type on distance (power lines, pipelines, water supply systems, thermal and gas networks, communication lines and so forth);

14.1.144. Beer - the foamy alcoholic drink saturated with carbon dioxide with content of alcohol of percent of volume units, ethyl from 0,5, received during fermentation of the become tipsy mash by beer yeast, UKT foreign trade activities relating to commodity group by code 2203;

14.1.144-1. the document for the purposes of of this Code - the document created in paper or electronic form with observance of requirements of the laws of Ukraine "About electronic documents and electronic document management" and "About electronic confidential services" creation and/or provision, and/or the direction of which is provided by this Code, other regulatory legal acts adopted on the basis and on accomplishment of this Code, and/or connected with realization of the rights and obligations of the taxpayer, and/or monitoring bodies according to regulations of this Code;

14.1.145. excise goods (products) - goods by codes according to UKT foreign trade activities on which this Code establishes rates of the excise tax;

14.1.146. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014

14.1.147. Payment for the earth - obligatory payment as a part of the property tax which is levied in the form of the land tax and the rent for the parcels of land of the state-owned or municipal property;

14.1.148. payment for brands of the excise tax - payment which is brought by domestic manufacturers and importers of alcoholic beverages and tobacco products for covering of expenses on production, storage and realization of brands of the excise tax. The amount of payment for brands of the excise tax is established by the Cabinet of Ministers of Ukraine;

14.1.149. The payer of rent payment for the purposes of the Section IX of this Code - the payer of rent payment for use of natural resources for mining, the payer of rent payment for use of natural resources for the purpose of, not connected with mining, the payer of rent payment for use of radio-frequency resource of Ukraine, the payer of rent payment for special use of water, the payer of rent payment for special use of forest resources, the payer of rent payment for oil transportation and oil products trunk oil pipelines and oil pipelines, transit transportation by ammonia pipelines on the territory of Ukraine;

14.1.150. primary conversion (enrichment) of mineral raw materials as type of economic activity of the mountain company includes set of transactions of collection, crushing or crushing, drying, classification (sorting), briquetting, enrichment by physical and chemical methods (without high-quality change of mineral forms of minerals, their modular and phase condition, kristallokhimichesky structure), except for agglomerations / okomkovaniya ores with heat treatment, agglomeration, and enrichment by physical and chemical methods, and also can include the overworking technologies being special work types on mining (underground gasification and smelting, chemical and bacterial leaching, drazhny and hydraulic development of loose fields, hydraulic transport of rocks of deposits of bottom of reservoirs);

14.1.151. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014

14.1.152. repayment of tax debt - the reduction of absolute value of the amount of such debt supported by the relevant document;

14.1.153. the tax claim - the written requirement of monitoring body to the taxpayer concerning repayment of the amount of tax debt;

14.1.154. tax debt in the international legal relationship - monetary commitment taking into account penalties, penalty fee in case of their availability and the expenses connected with its collection, unpaid at the scheduled time that based on the relevant document of foreign state is subject of collection which can be curtailed according to the international treaty of Ukraine;

14.1.155. tax pledge - the method of ensuring payment by the taxpayer of the monetary commitment and penalty fee which is not paid by such payer in time, determined by this Code. Tax pledge arises on the bases established by this Code.

In case of failure to carry out by the taxpayer of the monetary commitment provided with tax pledge, body of collection according to the procedure, determined by this Code, turns claim to property of such payer which is subject of tax pledge;

14.1.156. the tax liability - the amount of means which the taxpayer, including the tax agent, shall pay to the relevant budget as tax or collection on the basis, according to the procedure and the terms determined by the tax legislation (including the amount of means determined by the taxpayer in the tax anticipation bill and not paid in the time established by the law);

14.1.157. the tax message decision - the written message of monitoring body (decision) on obligation of the taxpayer to pay the monetary commitment amount determined by monitoring body in the cases provided by this Code and other legal acts which control over the implementation is imposed on monitoring bodies or to make corresponding changes to tax statements;

14.1.158. the tax message in the international legal relationship - the written message of monitoring body on obligation of the taxpayer to pay the monetary commitment amount determined by the document of foreign state according to which repayment of such amounts of monetary commitment according to the international treaty of Ukraine is performed;

14.1.159. The connected persons - legal entities and/or physical persons, the relations between which can exert impact on conditions or economic results of their activities or activities of persons whom they represent, taking into account the following criteria:

a) for legal entities:

one legal entity directly and/or indirectly (through the connected persons) owns corporate laws of other legal entity in the amount of 20 and more percent;

the same legal entity or physical person directly and/or indirectly owns corporate laws in each such legal entity in the amount of 20 and more percent;

the same legal entity or physical person makes the decision on appointment (election) of sole executive bodies of each such legal entity;

the same legal entity or physical person makes the decision on purpose (election) of 50 and more percent of structure of collegiate executive body or the supervisory board of each such legal entity;

at least 50 percent of structure of collegiate executive body and/or the supervisory board of each such legal entity make the same physical persons;

sole executive bodies of such legal entities are appointed elected) according to the solution of the same face (the owner or the body authorized by it);

the legal entity has powers on appointment (election) of sole executive body of such legal entity or to purpose (election) of 50 and more percent of structure of its collegiate executive body or the supervisory board;

final beneficial owner (controller) of such legal entities is the same physical person;

powers of sole executive body of such legal entities are performed by the same person;

the amount of all credits (loans), returnable financial aid from one legal entity and/or the credits (loans), returnable financial aid from other legal entities guaranteed by one legal entity concerning other legal entity exceeds the equity amount more than in time 3,5 (for the financial institutions and the companies making exclusively leasing activities - more than by 10 times). At the same time the amount of such credits (loans), returnable financial aid and equity is determined as arithmetic average value (for the beginning and the end of the accounting period). Provisions of this paragraph do not extend to the amount of the credits (loans) attracted under the state guarantees;

b) for physical person and the legal entity:

the physical person directly and/or indirectly (through the connected persons) owns corporate laws of the legal entity in the amount of 20 and more percent;

the physical person has the right to appoint (to elect) sole executive body of such legal entity or to appoint (to elect) at least 50 percent of structure of its collegiate executive body or the supervisory board;

the physical person performs powers of sole executive body in such legal entity;

the physical person has powers on appointment (election) of sole executive body of such legal entity or to purpose (election) of 50 and more percent of structure of its collegiate executive body or the supervisory board;

the physical person is final beneficial owner (controller) of the legal entity;

the amount of all credits (loans), returnable financial aid from physical person provided to the legal entity and/or any credits (loans), returnable financial aid from other physical persons presented to the legal entity, presented under guarantees of this physical person, exceeding the equity amount more than in time 3,5 (for the financial institutions and the companies making exclusively leasing activities - more than by 10 times). At the same time the amount of such credits (loans), returnable financial aid and equity is determined as arithmetic average value (for the beginning and the end of the accounting period);

c) for physical persons - the husband (wife), parents (including adoptive parents), children (full age/minor, including adopted), full and not full brothers and sisters, the guardian, the custodian, the child over whom guardianship or custody is established.

All corporate laws which belong (directly and/or indirectly) to the legal entity in other legal entity, is the amount of shares of corporate laws which:

directly belong to such person in other legal entity;

belong to any of the related parties of such legal entity in other legal entity.

For the purposes of determination whether the physical person directly and/or indirectly corporate laws in the amount of 20 and more percent in the legal entity has, all corporate laws which belong (directly and/or indirectly) to physical person, are the amount of shares of corporate laws which:

directly belonging to such physical person in the legal entity;

belong to any connected persons of such physical person in the specified legal entity.

If the physical person is recognized connected with other persons according to this subitem, such persons are recognized connected among themselves.

The size of share of ownership of corporate laws is calculated in case:

the mediated ownership (in one chain) - by multiplication of shares of ownership of corporate laws;

ownerships through several chains - by summing of shares of ownership of corporate laws in each chain.

If the share of ownership of corporate laws of each person in the following legal entity in chain constitutes 20 and more percent, all persons of such chain are connected (irrespective of results of multiplication).

The direct or mediated participation of the state in legal entities is not the basis for recognition of such legal entities connected. Such taxpayers can be acknowledged connected on other bases provided by this subitem.

In the presence of the circumstances specified in paragraph one of this subitem, the legal entities and/or physical persons which are the parties of economic activity have the right to independently recognize themselves for the purposes of the taxation as the connected persons on the bases which are not provided in subitems "an" - "in" this of the subitem.

The monitoring body, judicially can prove on the basis of the facts and circumstances that one legal entity or physical person exercised the actual control of business solutions of other legal entity and/or the physical person or legal entity exercised practical control of business solutions of each legal entity.

14.1.160. pension contribution - the funds deposited in non-state pension fund, insurance company or into the retirement deposit account in bank institution within non-state pension provision or paid in the Accumulation pension fund of obligatory national pension insurance (further - the Accumulation fund) according to the law. For the purposes of the taxation the pension contribution is not single fee on obligatory national social insurance;

14.1.161. pension contribution - funds deposited into the retirement deposit account opened in bank institution according to the agreement of pension contribution according to the law;

14.1.162. The penalty fee - the amount of means in the form of percent added on the amounts of monetary commitments in the cases established by this Code is also not paid to the terms established by the legislation;

14.1.163. the first vehicle registration - vehicle registration which is performed by authorized state bodies of Ukraine concerning this vehicle in Ukraine for the first time;

14.1.164. the scheduled plan of documentary exit checks - the list of the taxpayers who are subject to scheduled inspection by monitoring bodies during the corresponding period of calendar year;

14.1.165. tax, the taxpayer, the taxation, taxable profit for the purposes of the Section III of this Code the income tax of the companies, the income tax payer of the companies, taxation on profit of the companies, profit, taxable;

14.1.166. tax, the taxpayer, the taxation, the taxable income for the purposes of the Section IV of this Code - income tax, the taxpayer on the income of physical persons, taxation on the income of physical persons, the income of physical person, taxable;

14.1.167. repo operation - purchase transaction (sales) of securities with the obligation of their return sale (purchase) through certain term at previously stipulated price which is performed on the basis of the single repurchase agreement. For the purpose of this Code term between dates of accomplishment of the first and second parts of repo operation (repo term) cannot exceed one year;

14.1.168. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014

14.1.169. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014

14.1.170. the tax allowance for physical persons which are not subjects of housekeeping, - documentary confirmed amount (cost) of expenses of the taxpayer - the resident in connection with purchase of goods (works, services) at residents - physical persons or legal entities within accounting year on which reduction of its total annual taxable income gained following the results of such accounting year in the form of the salary in the cases determined by this Code is allowed;

14.1.171. tax information - in the value determined by the Law of Ukraine "About information";

14.1.172. Tax consultation - individual tax consultation and the generalizing tax consultation which are provided according to the procedure, provided by this Code;

14.1.172-1. individual tax consultation - the explanation of monitoring body provided to the taxpayer of rather practical use of separate regulations of tax and other legislation, control of which observance is imposed on monitoring body, and registered in the unified register of individual tax consultations;

14.1.173. the generalizing tax consultation - promulgation of line item of the central executive body which provides forming and realizes the state financial policy, rather practical use of separate regulations of tax and other legislation, control of which observance is imposed on monitoring bodies, developed by results of generalization of the individual tax consultations provided by monitoring bodies to taxpayers and/or in case of identification of the circumstances testimonial of ambiguity of separate regulations of such legislation;

14.1.174. it is excluded;

14.1.175. tax debt - the amount of the approved monetary commitment which is not paid by the taxpayer to the time established by this Code, and the outstanding penalty fee added according to the procedure, determined by this Code;

14.1.176. the tax anticipation bill, avalized bank (the tax receipt) (further - the tax anticipation bill for the purposes of the Section VI of this Code), - the promissory note, avalized bank which is issued by the drawer: before obtaining from excise warehouse of alcohol ethyl, before obtaining from the oil processing company of oil products, the substances used as components of motor fuels or before import of oil products to customs area of Ukraine is also ensuring accomplishment of the obligation to pay the amount of the excise tax in time by it, determined by Articles 225, of the 229th of this Code;

14.1.176-1. No. 407-VII is excluded according to the Law of Ukraine of 04.07.2013

14.1.177. tax post - post which is formed in the territory of the companies where products with use of excise goods on which the zero tax rate, determined in article 229 of this Code is established are made. On tax post permanent representatives of monitoring body in the place of its arrangement exercise constant direct supervision;

14.1.178. the value added tax - indirect tax which is charged and paid according to regulations of the Section V of this Code;

14.1.179. the tax liability for the purposes of the Section V of this Code - the total amount of the value added tax received (added) by the taxpayer in the accounting (tax) period;

14.1.180. the tax agent concerning income tax - the legal entity (its branch, department, other separate division), self-employed face, representation of the nonresident - the legal entity the investor (operator) under the agreement on distribution of products which irrespective of the organization-legal status and method of the taxation other taxes and/or charge forms (payments, provisions) the income (in cash or not cash form) shall charge, hold and pay the tax provided by the Section IV of this Code in the budget from name and at the expense of physical person from the income which is paid to such person, to keep tax accounting, to submit tax statements to tax authorities and to bear responsibility for violation of its regulations according to the procedure, stipulated in Article 18 and the Section IV of this Code;

14.1.181. the tax credit - the amount to which the taxpayer on value added has the right to reduce the tax liability of the accounting (tax) period is determined according to the Section V of this Code;

14.1.182. mistakenly paid monetary commitments - the amounts of means which for certain date arrived in the relevant budget from the legal entities (their branches, departments, other separate divisions which do not have the status of the legal entity) or the physical persons (having the status of subjects of business activity or not having such status) who are not payers of such monetary commitments;

14.1.182-1. the technical mistake - mistake, defect or defect in the software or program components, the hardware-software equipment, communication channels, functioning of the qualified digital signature or seal that causes in it/them the wrong or unexpected result, or leads to unforeseen work, or makes impossible work of electronic office;

14.1.183. service in provision of personnel - the economic or civil agreement according to which person providing service (the resident or the nonresident) sends to the order of other person (the resident or the nonresident) one or several physical persons for accomplishment of the functions determined by this agreement. The agreement on provision of personnel can provide the conclusion the specified physical persons of the labor agreement or labor contract with person to whose order they are sent. Other conditions of provision of personnel (including remuneration of person providing service) are determined by the agreement of the parties;

14.1.184. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014

14.1.185. delivery of services - any transaction which is not delivery of goods or other transaction on transfer of the right to objects of intellectual property right and other intangible assets or provision of other property rights from such objects of intellectual property right, and also to provision of services which are consumed in the course of making of certain action or implementation of certain activities.

For the purpose of the taxation delivery of services, in particular is:

a) achievement of the arrangement to abstain from certain action or from the competition to the third party or provision of permission to any action on condition of the conclusion of the agreement;

b) delivery of services in the decision of public authority or local government body or forcibly;

c) delivery of services to other person on a grant basis;

d) transfer of results of the performed works, the provided services to the taxpayer authorized according to the agreement of accounting of results of joint activities without formation of legal entity and also their return by such taxpayer after the end of joint activities;

ґ) transfer (introduction) of the performed works, the provided services as contribution to joint activities without formation of legal entity, and also return of services;

e) delivery of services in placement of sign of the corresponding trademark or the goods or service in the movie, series or the television program which are visual (the audience only sees product or sign of trademark, the product or trademark is mentioned in conversation of the character; goods, service or trademark are integrally interwoven into plot and are its part);

14.1.186. tax; taxation; taxpayer; taxable transaction for the purposes of the Section V of this Code - respectively the value added tax; taxation on value added; the taxpayer on value added; transaction, liable to tax on value added;

14.1.187. tax, the taxpayer, the taxation, tax rate for the purposes of the Section VI of this Code - the excise tax, the payer of the excise tax, the taxation the excise tax, rate of the excise tax;

14.1.188. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014

14.1.189. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014

14.1.190. the buyer of brands of the excise tax - subject of housekeeping which according to the legislation of Ukraine is payer of the excise tax from alcoholic beverages and tobacco products;

14.1.191. delivery of goods - any transfer of the right to the order goods as the owner, including sale, exchange or donation of such goods, and also delivery of goods by a court decision.

For the purpose of application of the term of "delivery of goods" electrical and heat energy, gas, vapor, water, the air cooled or conditioned are considered as goods.

As delivery of goods are also considered:

a) the actual transfer of tangible assets to other person based on the agreement on financial leasing (return of tangible assets according to the agreement on financial leasing) or other arrangement according to which payment is delayed, but the ownership to tangible assets is transferred no later than date of implementation of the last payment;

b) transfer of property on tangible assets according to the decision of public authority or local government body or according to the legislation;

c) any of the specified actions of the taxpayer of rather tangible assets if the taxpayer had the right to reference of tax amount to the tax credit in case of acquisition of the specified property or its part (free cession of property to other person; cession of property within balance of the taxpayer which is used in the economic activity of the taxpayer for its further use on purpose which is not connected with economic activity of such taxpayer; transfer within balance of the taxpayer of property which was planned for use in taxable transactions for its use in transactions which are exempted from the taxation or are not subject to the taxation);

d) transfer (introduction) of goods (including non-current assets) as contribution to joint activities without formation of legal entity, and also their return;

ґ) it is excluded;

e) liquidation by the taxpayer at own will the non-current assets which are at such payer;

e) transfer of goods according to the agreement under which the commission (remuneration) for sale or purchase is paid.

Cases when the main production means or non-productive means are liquidated in connection with their destruction or destruction owing to action of force majeure circumstances, and also in other cases when such liquidation is performed without the consent of the taxpayer, including in case of plunder of non-current assets or when the taxpayer provides to monitoring body the relevant document on destruction, dismantling or transformation of non-current assets in a different way owing to what the non-current asset cannot be used for primary designated purpose are not delivery of goods;

14.1.192. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014

14.1.193. Permanent mission - the permanent place of activities through which economic activity of the nonresident in Ukraine is fully or partially carried out, in particular: management place; branch; office; factory; workshop; installation or construction for investigation of natural resources; the mine, oil/gas well, pit or any other place of production of natural resources warehouse or the room which is used for the goods delivery, the server.

For the purpose of the taxation the term "permanent mission" includes the building site, construction, assembly or assembly object or the related supervising activities if duration of works connected with such platform, object or activities exceeds six months; provision of services by the nonresident (except services in provision of personnel), including consulting, through employees or other personnel hired by it for such purposes, but if such activities are performed (within one project or the project which is connected with it) in Ukraine during the period or the periods which general duration constitutes more than six months, in any monthly period; the residents having powers: act on behalf only of such nonresident (negotiation of rather essential conditions and/or the conclusion of agreements (contracts) on behalf of this nonresident) that leads to origin at this nonresident of the civil laws and obligations; and/or to contain (to store) inventories of the goods belonging to the nonresident which of structure delivery of goods on behalf of the nonresident, except the residents having the status of warehouse of temporary storage or customs licensed warehouse is performed.

Permanent mission is not use of buildings or constructions only for the purposes of storage, demonstration or goods delivery or products belonging to the nonresident; stock holding of the goods or products belonging to the nonresident is exclusive for the purpose of storage, demonstration; stock holding of the goods or products belonging to the nonresident is exclusive for the purpose of conversion by other company; content of the permanent place of activities only for the purposes of purchase of goods or products or for information collection for the nonresident; the direction in the order of face of physical persons within agreement performance about services in provision of personnel; content of the permanent place of activities is exclusive for the purpose of implementation for the nonresident of any other activities of preparatory or auxiliary nature;

14.1.194. the permanent representative (representatives) of monitoring body in excise warehouse - the official appointed by the order of monitoring body in the location of excise warehouse exercising constant direct supervision behind observance of established procedure of production, processing (conversion), mixing, flood, packaging, packing, storage, obtaining or issue of excise goods (products) according to the procedure, approved by the central executive body which provides forming and realizes the state financial policy;

14.1.195. the worker - physical person which directly own work performs labor function according to the employment contract (contract) signed with the employer according to the law;

14.1.196. profitable products for the purposes of the Section XVIII of this Code - part of the made products which is distributed between the investor and the state and is determined as difference between the made and compensation products;

14.1.197. carrying out lottery - economic activity which includes acceptance of payment of participation in lottery (rates), holding draws of prize (advantageous) fund of lottery, payment of prizes (issue of prizes), and also other transactions, provide carrying out lottery;

14.1.198. the seller of brands of the excise tax - monitoring bodies;

14.1.199. products for the purposes of the Section XVIII of this Code minerals of nation-wide and local value (mineral raw materials) which are extracted (are made) during development of mineral deposits;

14.1.200. prize (advantageous) fund - set of prizes (prizes), namely means, property, the property rights which are subject to payment (issue) to players in case of their prize in lottery according to promulgated conditions of its release and carrying out;

14.1.201. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014

14.1.202. sale (realization) of goods - any transactions which are performed according to purchase and sale agreements, exchange, delivery and other economic, civil agreements providing assignment of rights of property on such goods for a fee or compensation irrespective of terms of its provision, and also transaction on free provision of goods. Are not considered as transaction sales of goods on provision of goods within commission agreements (consignment), the guarantee, storage (safe custody), the order, trust management, operational leasing (lease), other civil agreements which are not providing assignment of rights of property on such goods;

14.1.203. sale of results of works (services) - any transactions of economic, civil nature on performance of works, provision of services, provision of the right to use or the order of goods, including intangible assets and other objects of property which are not goods, in case of compensation condition of their cost, and also transaction on free provision of results of works (services). Sale of results of works (services) includes, in particular, provision of the right to use of goods under agreements of operational leasing (lease), sale, transfer of the right according to author's or license agreements, and also other methods of transfer of objects of copyright, patents, signs for goods and services, other objects of the right of intellectual, including industrial property;

14.1.204. the promissory note, avalized bank, - the security certifying unconditional monetary commitment of the drawer or his order of bank to pay after maturity certain amount to the bill holder.

The bill of exchange certifies unconditional monetary commitment of the drawer to pay the corresponding amount of means to the Government budget of Ukraine and is the tax liability determined by the drawer independently and approved from the date of capture on accounting of the bill of exchange by monitoring body on the location of the drawer and if the legislation provides delay on customs payment, - from the date of customs clearance of goods in the corresponding mode;

14.1.205. the house adjoining territory - the territory around the apartment house determined based on the corresponding town-planning and land management documentation within the corresponding parcel of land on which the apartment house and buildings adjoining to it and constructions, and necessary for servicing of the apartment house and providing satisfaction of housing, social and household needs of owners (co-owners) and tenants (lessees) of apartments, and also the non-residential premises located in the apartment house are located;

14.1.206. percent - the income which is paid (is charged) by the borrower for benefit of the creditor as payment for use of the funds raised for certain or uncertain term or property.

Join in percent:

a) payment for use of means or goods (works, services) received on credit;

b) payment for use of the funds raised in the deposit;

c) payment for purchase of goods by installments;

d) payment for use of property according to agreements of financial leasing (lease) (without part of leasing payment which is provided on account of compensation of part of project cost of financial leasing);

ґ) remuneration (income) of the lessor as the part of lease payment according to the lease agreement of housing with the redemption paid by physical person to the taxpayer for benefit of whom the right to such payments is departed.

Percent are charged in the form of percent on principal amount or property value or in the form of fixed amount. If attraction of financial resources is performed by sale of the bonds, treasury obligations or savings (deposit) certificates emitted by the borrower or by accounting of bills of exchange and implementation of transactions on acquisition of securities with the return redemption, the amount of percent is determined by their charge on nominal of such security, payment to the fixed award or prize or by determination of difference between the price of placement (sale) and redemption price (the return redemption) of such security.

Payments under other civil agreements irrespective of, are established they in the absolute (fixed) prices or as a percentage the amounts of the agreement or other cost base, are not percent;

14.1.207. measurement Item - Item in which according to the agreement on distribution of products measurement of the made products and its distribution on compensatory and profitable is taken;

14.1.208. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014

14.1.209. Item of acceptance (departure) and appointment - Item which for the corresponding freight is determined as border Item, transshipment complex, Item of temporary storage of freight, including the underground storage warehouse of natural gas, in the territory of Ukraine before its movement out of limits of the state, cargo handling Item in the territory of Ukraine before movement of freight out of its limits;

14.1.210. it is excluded;

14.1.211. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014

14.1.212. realization of excise goods (products) - any transactions on customs area of Ukraine which provide shipment of excise goods (products) according to purchase and sale agreements, exchange, delivery and to other economic, civil agreements on assignment of rights of property or without that, for a fee (compensation) or without that, irrespective of terms of its provision, and also free shipment of goods, including from raw materials supplied by the customer, realization by subjects of managing of retail trade of excise goods;

Realization of fuel or alcohol of this Code, ethyl for the purposes of the Section VI, - any transactions on physical transfer (leave, shipment) of fuel or alcohol of the property right, ethyl with transition, to such fuel or alcohol ethyl or without such transition, for a fee (compensation) or without such payment on customs area of Ukraine from excise warehouse / portable excise warehouse:

on excise warehouse;

on portable excise warehouse;

for own consumption or industrial conversion;

to any other persons.

The concept "realization of alcohol ethyl" is applied only for the subjects of managing performing activities for production of alcohol ethyl.

Are not considered as transaction fuel realization on physical transfer (leave, shipment) of fuel on customs area of Ukraine:

in consumer pack in reservoir to 5 liters (inclusive), except transactions on realization of such fuel by his producers;

when using fuel from which the excise tax, only for needs of own consumption or industrial conversion by subjects of managing which are not managers of excise warehouse is paid.

Realization by subjects of managing of retail trade of excise goods - sale of beer, alcoholic beverages, tobacco products, tobacco and industrial substitutes of tobacco directly to citizens and other final consumers for their personal non-commercial use, irrespective of form of calculations, including on flood at restaurants, cafe, bars, other objects of public catering.

14.1.213. residents are:

a) legal entities and their isolated persons who are formed and perform the activities according to the legislation of Ukraine with the location both in its territory, and beyond its limits;

b) diplomatic representations, consular establishments and other official representations of Ukraine abroad which have diplomatic privileges and immunity;

c) the physical person - the resident - the physical person taking the place of residence in Ukraine.

If the physical person takes the place of residence also in foreign state, it is considered resident if such person takes place of permanent residence in Ukraine; if person takes place of permanent residence also in foreign state, it is considered resident if has more close personal or commercial relations (the center of vital interests) in Ukraine. If the state in which the physical person has the center of vital interests cannot be determined or if the physical person does not take place of permanent residence in one of the states, it is considered resident if at least 183 days (including day of arrival and departure) during the period or the periods of tax year stay in Ukraine.

Sufficient (but not exclusive) condition of determination of the location of the center of vital interests of physical person is the place of permanent residence of members of his family or its registration as subject of business activity.

If it is impossible to determine the resident status of physical person, using the previous provisions of this subitem, the physical person is considered resident if it is citizen of Ukraine.

If contrary to the law the physical person - the citizen of Ukraine has also nationality of other country, then for the purpose of taxation by this tax such person is considered the citizen of Ukraine who has no the right to offsetting of the taxes paid abroad, provided by this Code or regulations of international agreements of Ukraine.

If the physical person is stateless person and provisions of paragraphs of the first - the fourth this subitem do not extend to it, then its status is determined according to rules of international law.

Good cause for determination of person by the resident is independent determination of the main place of residence by it in the territory of Ukraine according to the procedure, established by this Code, or its registration as self-employed person.

If in the Section IV of this Code the term "resident" in the corresponding cases is used, this term is understood "as the physical person - the resident";

14.1.214. ceased to be valid since 01.01.2013 according to the Law of Ukraine of 24.05.2012 No. 4834-VI 

14.1.215. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014

14.1.216. recirculating gas - natural gas which is returned (is pumped) in one or several oil-and-gas deposits of such field (well) for maintenance in them necessary reservoir pressure or bedded energy according to approved in the procedure established by the legislation by the central executive body which provides forming of state policy in oil and gas complex of the project of industrial or trial mining (deposit), and also to the complex project of its arrangement.

Natural gas can be source of origin of recirculating gas: got by the subsoil user with the site of oil-and-gas subsoil provided to it in use for which the corresponding project provides return of such gas to subsoil; got on other, than stated above, the subsoil plot which is controlled by the subsoil user and transferred (with introduction of the corresponding rent payment) it for use on such field; acquired by the subsoil user at the third parties for use on such field;

14.1.217. Rent payment - nation-wide tax which is levied for use of natural resources for mining, for use of natural resources for the purpose of, not connected with mining, for use of radio-frequency resource of Ukraine, for special use of water, for special use of forest resources, for oil transportation and oil products trunk oil pipelines and oil pipelines, transit transportation by ammonia pipelines on the territory of Ukraine;

14.1.218. commodity market (works, services) - the sphere of the goods circulation (works, services) which is determined proceeding from possibility of the buyer (seller) without significant additional expenses to acquire (to realize) goods (works, services) in the next territory for the buyer (seller);

14.1.219. market price - the price at which goods (works, services) are transferred to other owner provided that the seller wishes to report such goods (works, services) and the buyer wishes to receive them on voluntary basis, both parties are mutually independent legally and actually, possess sufficient information about such goods (works, services), and also the prices which developed in the market identical (and in case of their absence - uniform) goods (works, services) in the compared economic (commercial) conditions;

14.1.220. year of production of the vehicle - calendar date of production of the vehicle (day, month, year); for vehicles which calendar date of production cannot be determined, - on January 1 years of the production specified in registration documents;

14.1.221. risk - probability of non declaration (incomplete declaring) by the taxpayer of the tax liabilities, failures to carry out by the taxpayer of other legislation, control of which is imposed on monitoring bodies;

14.1.222. the employer - the legal entity (its branch, department, other separate division or its representation) or the self-employed person using wage labor of physical persons based on the signed employment contracts (contracts) and performing duties on payment of the salary by it and also to charge, deduction and the tax discharge on the income of physical persons in the budget, charges on the salary fund, other obligations provided by the laws.

For the purposes of the Section IV of this Code are equated to the employer the legal entity (its branch, department, other separate division or its representation), the permanent mission of the nonresident or self-employed person which charge (pay) the income for performance of work and/or provision of service according to the civil agreement if it will be determined that the relations under such agreement actually are labor;

14.1.223. placement of waste - permanent (final) stay or waste disposal in places or objects specially allotted for this purpose (locations of waste, storages, grounds, complexes, constructions, subsoil plots and so forth) for which use permission of authorized bodies is got;

14.1.224. the manager of excise structure - subject of managing which obtained the license for the right of production of alcohol ethyl, alcoholic beverages, registered by the payer of the excise tax or the subject of managing - the payer of the excise tax which performs production, processing (conversion), mixing, pouring, loading unloading, storage, realization of fuel in excise warehouse also has the documents confirming the property right or uses of rooms and/or the territory which belong to excise warehouse;

14.1.224-1. the manager of portable excise warehouse - subject of managing payer of the excise tax which is the owner of fuel or performs activities for production of alcohol ethyl and which with use of the vehicle irrespective of who possesses such vehicle:

ethyl implements or keeps fuel or alcohol;

imports fuel on customs area of Ukraine from which the excise tax or on the conditions determined by article 229 of this Code is paid.

The subject of managing (carrier, the freight forwarder) which performs fuel haul or alcohol ethyl is not manager of portable excise warehouse.

14.1.225. Royalty - any payment received as remuneration for use or for provision of the right to use object of intellectual property right, namely on any literary works, arts or sciences, including computer programs, other records on data carriers, video or audio cassettes, cinema movies or films for radio - or television broadcasting, transfer (program) of the organizations of broadcasting, other audiovisual works, any rights protected by the patent, any registered trademarks (signs on goods and services) intellectual property rights on design, confidential drawings, models, formulas, process, intellectual property rights on information of rather industrial, commercial or scientific experience (know-how).

Royalty the payments received are not considered:

as remuneration for use of the computer program if conditions of use are limited to functional purpose of such program and its reproduction is limited the number of the copies necessary for such use (use by "final consumer");

for acquisition of copies (copies, copies) of intellectual property items, including electronically, for use on the functional purpose for final consumption or for resale of such copy (the copy, copy);

for acquisition of things (including data carriers) in which are realized or on which there are objects of intellectual property right, determined in paragraph one of this subitem, in use, ownership and/or the order of person;

for assignment of rights on objects of intellectual property right if conditions of assignment of rights on object of intellectual property right grant the right to person acquiring such rights to sell or perform alienation otherwise of intellectual property right or to promulgate (to divulge) confidential drawings, models, formulas, processes, intellectual property rights on information of rather industrial, commercial or scientific experience (know-how), except cases when such promulgation (disclosure) is obligatory according to the legislation of Ukraine;

for transfer of the right to distribution of copies of program products without the right to their reproduction or if their reproduction is limited to use by the final consumer;

14.1.226. self-employed person - the taxpayer who is physical person - the entrepreneur or performs independent professional activity provided that such person is not worker within such business or independent professional activity.

Independent professional activity - participation of physical person in scientific, literary, artistic, art, educational or teaching activities, activities of doctors, private notaries, private contractors, lawyers, arbitration managers (managers of property, managing directors of sanitation, liquidators), auditors, accountants, appraisers, engineers or architects, person occupied with religious (missionary) activities, other similar activities provided that such person is not worker or physical person the entrepreneur and uses wage labor no more than four physical persons;

14.1.226-1. field service of payers - provision of the administrative, consulting, help, information, electronic and other services connected with realization of the rights and payer's obligations according to trebovaniyaa of tax and other legislation, control of which observance is imposed on monitoring body;

14.1.227. the sredneuchetny number of workers for the purposes of the Section III and Chapter 1 of the Section XIV of this Code - the number of workers at the legal entity determined by the technique approved by the central executive body which provides forming of state policy in the sphere of statistics, taking into account all hired employees and persons working under civil agreements and in combination more than one calendar month and also hired employees of representations, branches, departments and other separate divisions in full-time equivalent, except hired employees which stay in maternity leave and in child care leave before achievement of stipulated by the legislation age by it;

14.1.227-1. The weighted retail price of sale of cigarettes - the price calculated from the amount of total cost of all cigarettes realized by producers on customs area of Ukraine and imported by importers on customs area of Ukraine from January 1 till December 31 of accounting year divided into the amount of total quantity of the cigarettes realized by producers and imported by importers for the same period determined in declarations of the excise tax for January - December of accounting year, per 1000 pieces;

14.1.227-2. Syndicated financial loan - the means provided by several resident banks and/or nonresident banks, or the nonresidents qualified as bank institution according to the legislation of adoptive state of the nonresident, or the residents and/or nonresidents having the status of non-bank financial institutions according to the relevant legislation and also foreign state or its official agencies, international financial institutions and other nonresident creditors (members of syndicate of creditors) within one credit agreement in certain shares to legal entities for certain term for target use and under percent. Payment of the income to members of syndicate of creditors can be performed through the agent, the nominee holder (nominee holder) or the intermediary in it of the income;

14.1.228. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014

14.1.229. specially allotted car parks - the area of the territory (earth) belonging on the property rights to territorial community or the state which is determined by local government bodies with establishment of rules concerning responsibility for safety of the vehicle.

The municipal garages, parking, parkings (buildings, constructions, their parts) constructed at the expense of means of the local budget for the purpose of implementation of the organization of the parking of vehicles can belong to specially allotted car parks.

Garages, car parks do not belong to specially allotted car parks, owners or users of which are payers of the land tax or the rent for the parcels of land of the state-owned and municipal property, and also the parcels of land relating to the house adjoining territories;

14.1.230. stationary source of pollution - the company, the shop, the aggregate, installation or other immovable object which keeps the spatial coordinates during certain time and performs emissions of pollutants in the atmosphere and/or dumpings of pollutants in water objects;

14.1.231. the reasonable economic reason (the business purpose) the reason which can be only provided that the taxpayer intends to gain economic effect as a result of economic activity;

14.1.232. the certificate of fund of real estate transactions - the security certifying the right of its owner to income acquisition from investment into real estate transactions according to the law;

14.1.233. agricultural holdings - arable land, long-term plantings, haymakings, pastures and perelog;

14.1.234. agricultural products (agricultural goods) for the purposes of Chapter 1 of the Section XIV of this Code - products/goods, falling under determination of the foreign trade activities groups 1-24 UKT if at the same time such goods (products) are grown up, fattened, caught, products of processing and conversion of these goods (products) gather, made, made, processed directly by the producer of these goods (products), and also if they were acquired or made on own or leased capacities (areas) for sale, conversion or intraeconomic consumption;

14.1.235. the agricultural producer for the purposes of Chapter 1 of the Section XIV of this Code - the legal entity irrespective of form of business or the physical person - the entrepreneur who is engaged in production of agricultural products and/or cultivation, cultivation and catch of fish in internal reservoirs (lakes, ponds and water storage basins) and its conversion on own or leased capacities, including personally made raw materials on conditions to be provided and performs transactions on its delivery;

The paragraph two is excluded according to the Law of Ukraine of 24.12.2015 No. 909-VIII.

14.1.236. it is excluded;

14.1.237. alcohol ethyl - all types of the rectified and distilled alcohol ethyl, bioethanol, other types of alcohol ethyl, specified in goods items of 2207 and 2208 according to UKT foreign trade activities;

14.1.238. constructions - land improvements which do not belong to buildings and are intended for accomplishment of special technical functions;

14.1.239. it is excluded;

14.1.240. Rate of the land tax for the purposes of the Section XII of this Code - legislatively certain annual amount of payment for the unit area of the taxable parcel of land;

14.1.241. the subject of powers of authority - in the value determined by the Code of administrative legal proceedings of Ukraine;

14.1.242. The technical administrator of electronic office (the daleetekhnichesky administrator) - the central executive body which realizes the state tax and customs policy performs actions for development, creation, implementation and support of the software of electronic office, is responsible for accomplishment of all stages of lifecycle of such software, its technical and technological support, implementation, functioning, updating, change, elimination of mistakes, ensuring integrity and authenticity of source program code; performs technical and technological actions for provision, blocking and cancellation of access to electronic office, is responsible for safety and data protection of these electronic services.

14.1.243. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014

14.1.244. goods - tangible and intangible assets, including the parcels of land, land shares (shares), and also securities and derivatives which are used in any transactions, except transactions on their release (issue) and repayment.

For the purpose of the taxation of transactions on movement of property and energy through customs border of Ukraine the term "goods" is used in the value determined by the Customs code of Ukraine;

14.1.245. commodity loan - goods (works, services) which are transferred by the resident or the nonresident to the possession of legal entities or physical persons on terms of the contract, providing delay of final settlements for certain term and under percent. The commodity loan provides transfer of property on goods (works, services) to the buyer (customer) at the time of agreement signature or at the time of physical goods receipt (works, services) by such buyer (customer), irrespective of debt repayment time;

14.1.246. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014

14.1.247. trade in currency values - the transactions connected with transition of the property right to national currency of Ukraine, foreign currency, the payment documents and other securities expressed in national currency of Ukraine, in foreign currency or bank metals, bank metals;

14.1.248. foreign exchange trade - the currency transactions connected with transition of the property right to currency values, except for transactions which are performed between residents provided that such currency values are the national currency of Ukraine, securities and checks expressed in national currency of Ukraine;

14.1.249. tally trade - economic activity which provides sale by the resident or nonresident of goods to physical persons or legal entities on the terms of payment by installments of final calculation, for certain term and under percent.

Tally trade provides transfer of goods to the order of the buyer at the time of implementation of the first fee (deposit) with transfer of property on such goods after final calculation.

Rules of tally trade to physical persons are established by the Cabinet of Ministers of Ukraine;

14.1.250. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014

14.1.251. vehicles which were used, vehicles on which authorized state bodies, including foreign, issue the registration documents granting the right to operate such vehicles;

14.1.251-1. No. 72-VIII is excluded according to the Law of Ukraine of 28.12.2014

14.1.252. tobacco products - filtered cigarettes or without filter, cigarette, cigar, cigarillo, and also pipe, snuff, sosatelny, chewing tobacco, rustic tobacco and other products from tobacco or its substitutes for smoking, shuffing, sucking or chewing;

14.1.253. conditional release from the taxation customs payments - exemption of customs payments which application provides observance of certain conditions and restrictions in usage time of goods and vehicles of commercial appointment, the order them after their release;

14.1.254. conditional release from taxation on value added and the excise tax in case of commodity importation on customs area of Ukraine - release (conditional complete or conditional partial) from payment of the added tax liability in case of placement of goods in customs regimes which provide release from the taxation on condition of observance of the requirements of customs regime established by the Customs code of Ukraine;

14.1.255. reliction of right to claim - transaction on assignment the creditor of rights to claim of debt of the third party to the new creditor with preliminary or subsequent compensation of cost of such debt to the creditor or without such compensation;

14.1.256. No. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014

14.1.257. financial aid - the financial aid provided on irretrievable or returnable basis.

Irretrievable financial aid is:

the amount of means transferred to the taxpayer according to gift agreements, other similar agreements or without the conclusion of such agreements;

the amount of bad debt compensated to the creditor by the borrower after write-off of such bad debt;

the outstanding amount of one taxpayer before other taxpayer which is not collected after the termination of term of limitation period;

the main credit amount or the deposit which are provided to the taxpayer without establishment of terms of return of such main amounts, except for the loans granted under perpetual bonds, and on-demand deposits in bank institutions, and also the amount of the percent added on such main amount, but not paid (written off);

The paragraph of the seventh is excluded according to the Law of Ukraine of 28.12.2014 No. 71-VIII

returnable financial aid - the amount of means which arrived to the taxpayer in use under the agreement which does not provide charge of percent or provision of other types of compensations in the form of payment for use of such means and is obligatory to return;

14.1.258. financial loan - the means provided by resident bank or the nonresident who is qualified as bank institution according to the legislation of adoptive state of the nonresident, or the residents and nonresidents having the status of non-bank financial institutions according to the relevant legislation and also foreign state or its official agencies, international financial institutions and other creditors - nonresidents to legal entity or physical person for certain term for target use and under percent;

14.1.259. fund of bank management - the means of members of funds of bank management and other assets staying in trust management of authorized bank according to the law;

14.1.260. the freight - remuneration (compensation) which is paid according to transportation agreements, hiring or subhiring of the vessel or the vehicle (their parts) for:

transportation of goods and passengers sea or aircrafts;

transportation of goods by railway or road transport;

14.1.261. purpose of the parcel of land - use of the parcel of land to destination, determined based on documentation on land management in the procedure established by the legislation;

14.1.262. share of agricultural commodity production for the purposes of Chapter 1 of the Section XIV of this Code - specific weight of income of agricultural producer gained from realization of self-produced agricultural products and products of its conversion in the total amount of its income which is considered during determination of the right of such producer to registration as the taxpayer;

14.1.263. For the purposes of the Section IV of this Code his parents, the husband or the wife, children of such physical person including adopted are considered as members of the family of physical person of the first degree of relationship.

For the purposes of the Section IV of this Code his brothers and sisters, her grandmother and the grandfather on the mother's side are considered as members of the family of physical person of the second degree of relationship and from the father, grandsons.

14.1.264. timing - process of observation of conducting economic activity of the taxpayer which is performed during conducting the actual checks and is applied by monitoring bodies for the purpose of establishment of real indicators concerning activities of the taxpayer which are carried out on the appropriate place of its implementation;

14.1.265. the penalty (the financial sanction, penalty) - payment in the form of fixed amounts and/or percent which is levied from the taxpayer in connection with violation by him of requirements of the tax legislation and other legislation, control of which observance is imposed on monitoring bodies, and also penalties for violation in the sphere of foreign economic activity;

14.1.266. the cash method for the purposes of the taxation according to the Section V of this Code - the tax accounting method by which date of emergence of the tax liabilities is determined as date of transfer (obtaining) of funds for the bank account (in cash desk) the taxpayer or the date of receipt of other types of compensations of cost delivered (or subject to delivery) it goods (services), and date reference of tax amounts to the tax credit is determined as date of write-off of funds from the bank account of the taxpayer or date of provision of other types of compensations of cost delivered (or subject to delivery) to it goods (services);

14.1.267. the loan - money which is provided by the residents which are financial institutions, or nonresidents except the nonresidents having the offshore status, to the borrower for certain term with the obligation of their return and interest payment for use of the loan amount;

14.1.268. passive incomes for the purposes of the Section IV of this Code - income gained in type:

percent on the current or deposit (supplementary) bank account, contribution (deposit) in credit unions, other percent (including the discount income);

the interest or discount income according to the registered savings (deposit) certificate;

boards (percent) which is distributed according to the share membership fees of credit union members;

the income which is paid by the company managing assets of institute of joint investment on the placed assets according to the law including the income which is paid it (is charged) by the issuer as a result of the redemption (repayment) of securities of institute of joint investment which is determined as difference between the amount received from the redemption and the amount of means or property value paid by the taxpayer to the seller (including to the issuer) in connection with acquisition of such securities as compensation of their cost;

the income according to mortgage securities (mortgage bonds and certificates) according to the law;

the percent (discount) received by the bondholder from their issuer according to the law;

the income according to certificates of fund of real estate transactions and income gained by the taxpayer as a result of the redemption (repayment) by the manager of certificates of fund of real estate transactions according to the procedure, determined by the prospectus of the issue of certificates;

investment profit, including profit on transactions with government securities and with debt obligations of the National Bank of Ukraine taking into account exchange difference;

royalty;

dividends;

insurance payments and compensations;

14.1.269. Platts - the international, global unified system of information monitoring of dynamics of the market and pricing in industry of the extracting and fuel and energy industry;

14.1.270. Platts indicators - the indexes officially determined by world news agency Platts is also base for use by business entities.

14.1.271. the income of the subjects performing release and carrying out lotteries from transactions on release and carrying out lotteries consists of the income which remained after forming of prize (advantageous) fund and the amount of the bad debt determined by the subitem "e" of subitem 14.1.11 of this Item.

The income of the subjects performing release and carrying out lotteries, the forming of prize (advantageous) fund which remained later - part of means which constitutes difference between the total amount of income gained from acceptance of rates in lottery and the amount of the created prize (advantageous) fund of lottery in accordance with the terms of its carrying out.

For the purposes of this subitem the total amount of income gained from acceptance of rates in lottery is understood as cash amount, received in cash and/or non-cash form in cash desk and/or into accounts of operator of lotteries;

14.1.272. Kvass of "live" fermentation - the drink with content of ethyl alcohol of no more 1,2 of percent of volume units received during fermentation of kvass mash belongs to goods items of 2202 and 2206 according to UKT foreign trade activities.

14.1.273. information transfer for the purposes of the Section IV of this Code - transaction of movement (transfer) of data and/or data which is performed from one information and telecommunication system in other information and telecommunication system.

Rendering the services in transactions provided by this subitem and subitems 14.1. 274, 14.1.275, 14.1.276 of this Item, it is performed at free prices according to the civil legislation of Ukraine. At the same time expenses on such services are not considered as losses (harm) and are not subject to compensation;

14.1.274. receipt of information for the purposes of the Section IV of this Code - transaction on receipt of data and/or data in one information and telecommunication system from other information and telecommunication system;

14.1.275. placement of information for the purposes of the Section IV of this Code - the transaction on placement of data and/or data in information and telecommunication system;

14.1.276. introduction of information for the purposes of the Section IV of this Code - transaction on input (set) of data and/or data which is performed by the owner of information for the purpose of further transfer of such data and/or data from information and telecommunication system in other information and telecommunication system and/or with other purpose of information processing in information and telecommunication system. Introduction of information cannot be considered as placement, transfer or receipt of information;

14.1.277. internal tourism for the purposes of the Section XII of this Code - movement within the territory of Ukraine citizens of Ukraine and/or persons who constantly live in the territory of Ukraine, in informative, professional and business or other purposes.

Entrance tourism for the purposes of the Section XII of this Code - arrival on the territory of Ukraine and/or movement within the territory of Ukraine persons who constantly live in the territory of Ukraine, in informative, professional and business or other purposes.

14.2. For the purposes of of this Code debt obligations of the National Bank of Ukraine are equated to securities.

Article 15. Taxpayers

15.1. Taxpayers physical persons (residents and nonresidents of Ukraine) are recognized, legal entities (residents and nonresidents of Ukraine) and their separate divisions which have receive (give) the taxation objects or perform the activities (transactions) which are the taxation object according to this Code or the tax laws and to whom the obligation on tax payment and charges according to this Code is assigned.

15.2. Each of taxpayers can be taxpayer on one or several taxes and fees.

Article 16. Obligations of the taxpayer

16.1. The taxpayer shall:

16.1.1. be registered in monitoring bodies according to the procedure, established by the legislation of Ukraine;

16.1.2. keep in accordance with the established procedure account of the income and expenses, to constitute the reporting concerning calculation and tax payment and charges;

16.1.3. give to monitoring bodies according to the procedure, established by the tax and customs legislation, the declarations, the reporting and other documents connected with calculation and tax payment and charges;

16.1.4. pay taxes and fees in terms and in the sizes established by this Code and the laws concerning customs affairs;

16.1.5. submit on properly to the drawn-up written requirement of monitoring bodies (in the cases determined by the legislation) documents on accounting of the income, expenses and other indicators connected with determination of the taxation objects (tax liabilities), the source documents, bookkeeping registers, the financial reporting, other documents connected with calculation and tax payment and charges. In the written requirement are surely specified the specific list of documents which the taxpayer, and the bases for their provision shall provide;

16.1.6. submit to monitoring bodies information, data on the amounts of the means which are not paid in the budget in connection with receipt of tax benefits (the amounts of the received privileges) and the directions of their use (rather conditional tax benefits - privileges which are provided on condition of use of the means released at the subject of housekeeping owing to provision of privilege in the procedure determined by the state);

16.1.7. submit to monitoring bodies information according to the procedure, to terms and in the amounts established by the tax legislation;

16.1.8. fulfill legal requirements of monitoring bodies concerning elimination of the revealed violations of the laws on the tax matters and customs affairs and sign acts (certificates) of conducting check;

16.1.9. not interfere with legal activities of the official of monitoring body during accomplishment of service duties by it and fulfill legal requirements of such official;

16.1.10. report to monitoring bodies in the place of accounting of such payer about its liquidation or reorganization within three working days from the date of adoption of the relevant decision (except cases when obligation to perform such message it is assigned by the law to body of state registration);

16.1.11. report in monitoring bodies about change of the location of the legal entity and change of the place of residence of the physical person - the entrepreneur;

16.1.12. ensure safety of the documents connected with accomplishment of tax debt during the terms established by this Code;

16.1.13. allow officials of monitoring body during conducting checks by them to inspection of rooms, the territories (except housing of citizens) which are used for receipt of the income or are connected with content of the taxation objects, and also for conducting checks concerning calculation and tax payment and charges in the cases established by this Code;

16.1.14. use electronic office for correspondence with monitoring bodies electronically in case of submission of the reporting electronically, and also after passing of electronic identification online in electronic office, except taxpayers who refused use of electronic office according to the procedure, established by this Code, and taxpayers who did not determine interaction method with monitoring body.

Article 17. Rights of the taxpayer

17.1. The taxpayer has the right:

17.1.1. to receive free of charge in monitoring bodies including through the Internet, information on the taxes and fees and regulatory legal acts regulating them, accounting treatment and tax payment and charges, the rights and obligations of taxpayers, powers of monitoring bodies and their officials concerning implementation of tax control;

17.1.2. represent the interests in monitoring bodies independently, through the tax agent or the authorized representative;

17.1.3. choose independently if another is not established by this Code, method of accounting of the income and expenses;

17.1.4. use tax benefits in the presence of the bases according to the procedure, established by this Code;

17.1.5. receive delay, payment by installments of tax payment or the tax credit according to the procedure and on the conditions established by this Code;

17.1.6. be present during conducting checks and provide explanations on the questions arising during such checks, examine and receive acts (references) of the inspections which are carried out by monitoring bodies before signing of acts (certificates) of conducting check, in case of availability of notes concerning contents (text) of the drawn-up statements (references) to sign them with clauses and to give to monitoring body written objections according to the procedure, established by this Code;

17.1.7. appeal according to the procedure, established by this Code, the decision, actions (divergence) of monitoring bodies (officials), including individual tax consultation which is provided to it, and also the generalizing tax consultation;

17.1.8. demand from monitoring bodies of conducting verification of data and the facts which can witness for benefit of the taxpayer;

17.1.9. on nondisclosure by monitoring body (officials) of information about such payer without its written consent and data which are constituting confidential information, the state, trade or bank secrecy and became officials of service duties, famous during execution, except cases when it is directly provided by the laws;

17.1.10. on offsetting or return of excessively paid, and also excessively collected amounts of taxes and fees, penalty fee, penalties according to the procedure, established by this Code;

17.1.11. on full recovery of the losses (harm) caused by illegal actions (divergence) of monitoring bodies (their officials) in the procedure established by the law;

17.1.12. it is excluded.

17.1.13. to independently choose interaction method with monitoring body electronically through electronic office if other is not established by this Code;

17.1.14. exercise through electronic office the rights and obligations provided by this Code and which can be realized electronically by means of electronic communication;

17.1.15. file the declaration and other documents in paper form in case of technical issues in work of electronic office (availability of mistake shall be confirmed according to the procedure, established by the methodologist of electronic office or court).

17.2. The taxpayer has also other rights provided by the law.

Article 18. Tax agents

18.1. The tax agent person to who this Code assigns obligation on calculation is recognized, from the income which is charged it (are paid, provided) to deduction to the payer, and transfer of taxes in the relevant budget from name and at the expense of means of the taxpayer.

18.2. Tax agents are equated to taxpayers and have the rights and carry out the obligations established by this Code for taxpayers.

Article 19. Representatives of the taxpayer

19.1. The taxpayer runs the business connected with tax payment, personally or through the representative. Personal participation of the taxpayer in the tax relations does not deprive of it the right to have the representative, as well as participation of the tax representative does not deprive of the taxpayer of the right to personal participation in such relations.

19.2. Representatives of the taxpayer persons who can perform representation of its legitimate interests and business management connected with tax payment based on the law or the power of attorney are recognized. The power of attorney issued by the taxpayer - physical person on representation of its interests and business management connected with tax payment shall be attested according to the current legislation.

19.3. The representative of the taxpayer has the rights established by this Code for taxpayers.

Article 19-1. Functions of monitoring bodies

19-1.1. Monitoring bodies perform the following functions, except the features provided for the state tax authorities by Article 19-3 of this Code:

19-1.1.1. perform administration of taxes, charges, payments, including also reconciliations of taxpayers perform according to the legislation;

19-1.1.2. control timeliness of giving by taxpayers and payers of single fee of the reporting (declarations, calculations and other documents connected with calculation and tax payment, charges, payments) provided by the law, timeliness, reliability, completeness of charge and tax payment, charges, payments;

19-1.1.3. provide administrative services to taxpayers, charges, payments;

19-1.1.4. exercise control of the terms of carrying out payments in foreign currency established by the law, of observance of procedure for acceptance of cash for the further translation (except acceptance of cash by banks), behind observance by subjects of managing of the mandatory requirements established by the legislation concerning possibility of calculations for goods (services) with use of electronic means of payment, procedure for carrying out cash payments for goods (services), carrying out settlement transactions, and also behind availability of licenses for carrying out types of economic activity which are subject to licensing according to the law, availability of trade patents;

19-1.1.5. Exercise control of observance by executive bodies of village, settlement councils and councils of the integrated territorial communities created according to the law and the perspective plan of forming of the territories of communities, procedure for acceptance and accounting of taxes and fees from taxpayers, timeliness and completeness of transfer of the specified amounts of the budget;

19-1.1.6. exercise control of legitimacy of budget compensation of the value added tax;

19-1.1.7. register and record taxpayers, persons who perform transactions with goods which are under customs control, the taxation objects and objects connected with the taxation carry out differentiation of taxpayers;

19-1.1.8. provide reliability and completeness of accounting of taxpayers and payers of single fee, the subjects of foreign economic activity, the taxation objects and objects connected with the taxation;

19-1.1.9. create and keep the State register of physical persons – taxpayers, the Single databank about taxpayers - legal entities, registers which maintaining is assigned by the legislation to monitoring bodies;

19-1.1.9-1. Create and keep the Register of receivers of the budget grant for development of agricultural producers and production incentive of agricultural products according to the Law of Ukraine "About the state support of agricultural industry of Ukraine";

19-1.1.10. provide accounting of taxes, charges, payments;

19-1.1.11. provide review of decisions of monitoring bodies of the lowest level in the procedure established by the legislation;

19-1.1.12. resolve according to the Customs code of Ukraine issues concerning realization of compromise;

19-1.1.13. perform licensing of activities of subjects of managing for production of alcohol, alcoholic beverages and tobacco products, wholesale trade by alcohol, wholesale and retail trade by alcoholic beverages and tobacco products and control of such production;

19-1.1.14. exercise control in the sphere of production, the address and realization of excise goods, control of their target use, provide cross-industry coordination in this sphere;

19-1.1.15. provide control of adoption of declarations on the maximum retail prices on the excise goods (products) established by the producer or the importer, and generalization of the data specified in such declarations for the organization of work and control of completeness of calculation and payment of the excise tax;

19-1.1.16. perform actions for prevention and identification of violations of the law in the sphere of production and the address of alcohol, alcoholic beverages and tobacco products and fuel;

19-1.1.17. carry out work on fight against illegal production, movement, the address of alcohol, alcoholic beverages and tobacco products and fuel;

19-1.1.18. will organize the work connected with the order of brands of the excise tax, their storage, sale, sampling for the purpose of conducting examination concerning their authenticity and exercise control of availability of such brands on bottles (packagings) with alcoholic beverages and packs (packagings) of tobacco products during their transportation, storage and realization;

19-1.1.19. provide control of observance by subjects of managing who carry out retail trade by tobacco products, requirements of the legislation of rather maximum retail prices of the tobacco products established by producers or importers of such products;

19-1.1.20. provide control of observance by subjects of managing who carry out wholesale or retail trade by alcoholic beverages, requirements of the legislation of rather minimum wholesale and vacation pay or retail prices of such drinks;

19-1.1.21. will organize work and exercise control of application of seizure of property of the taxpayer which has tax debt, and/or stop of account transactions on its bank accounts;

19-1.1.22. perform repayment of tax debt, collection of timely not added and/or outstanding amounts of single fee and other payments;

19-1.1.23. will organize work on identification, accounting, storage, assessment and the order as property in abeyance and other property which carries over the state, and also on accounting, provisional estimate, storage of the property withdrawn and confiscated for violation of the customs and tax legislation;

19-1.1.24. perform delay, payment by installments and restructuring of monetary commitments and/or tax debt, shortage on payment of single fee, and also write-off of bad tax debt;

19-1.1.25. develop and provide offers concerning regulatory legal acts on questions which belong to competence of monitoring bodies;

19-1.1.26. it is excluded;

19-1.1.27. provide development, implementation and technical maintenance of information and telecommunication systems and technologies, automation of procedures, in particular the organization of implementation of electronic services for subjects of managing by monitoring bodies;

19-1.1.28. provide individual tax consultations, directory services in questions of tax and other legislation, control of which observance is imposed on monitoring bodies;

19-1.1.29. provide informing the public on realization of the state tax and customs policy;

19-1.1.30. develop offers in drafts of international treaties of Ukraine on the tax matters and provide accomplishment of the signed international treaties;

19-1.1.31. provide to the central executive body which provides forming and realizes the state financial policy, the generalized practice of application of the legislation on the tax matters, legislations concerning payment of single fee;

19-1.1.32. will organize interaction and exchange of information with state bodies of other states according to the legislation, international treaties of Ukraine, perform international cooperation in tax and customs spheres;

19-1.1.33. give to the central executive body which provides forming of the state financial policy, and to the central executive body which realizes state policy in the sphere of treasurer servicing of budgetary funds, reports and information on receipt of taxes, charges, payments, control of which collection is imposed on monitoring bodies;

19-1.1.34. provide determination in the cases of the amounts established by this Code, other laws of Ukraine tax and monetary commitments of taxpayers, application and timely collection of the amounts of the penal (financial) sanctions (penalties) for violation of tax, foreign and other legislation, control provided by the law for which observance it is imposed on monitoring bodies;

19-1.1.35. take measures to identification, the analysis and check of financial transactions which can be connected with legalization (washing) of income gained in the criminal way, or terrorism financing concerning compliance to the legislation;

19-1.1.36. provide to other state bodies in the cases established by the law information access from databases of the central executive body which realizes the state tax and customs policy;

19-1.1.37. exercise control and provide assistance in collection of tax debt in the international legal relationship on requests of competent authorities of foreign states;

19-1.1.38. provide collection of the amounts of arrears of subjects of managing to the state (The Autonomous Republic of Crimea or territorial bulk of the city) on the loans (loans) attracted by the state (The Autonomous Republic of Crimea or territorial bulk of the city) or under the state (local) guarantees, and also on the credits from the budget according to the procedure, determined by this Code and other laws of Ukraine;

19-1.1.39. exercise departmental control and internal audit of observance of requirements of the legislation and accomplishment of service duties in monitoring bodies, at the companies, in organizations, the organizations which belong to the sphere of their management;

19-1.1.40. will organize collection of tax information and introduce it in information databases of the central executive body which realizes the state tax and customs policy;

19-1.1.41. will organize information and analytical providing and will organize automation of processes of administration by monitoring bodies;

19-1.1.42. approve decisions of the National commission on securities and the stock market concerning establishment of signs of fictitiousness of the issuer of securities, and also concerning establishment of procedure for determination of the issuer of securities it which answers fictitiousness signs;

19-1.1.43. perform monitoring of accomplishment of indicators of the calculations with the budget and the state trust funds approved by financial plans of the state companies, economic organizations in which authorized capital there are corporate laws belonging to the state and their affiliated enterprises;

19-1.1.44. provide qualified electronic confidential services (as the isolated Items of registration of the qualified central executive body providing electronic confidential services which realizes the state tax and customs policy);

19-1.1.45. take a legal action in cases, stipulated by the legislation;

19-1.1.46. use during execution of the job (office) responsibilities the tax information from informatsionnotelekommunikatsionny systems and other sources received according to the procedure and the method determined by this Code;

19-1.1.47. provide consultations to taxpayers on use of information and telecommunication systems during tax payment, charges;

19-1.1.48. perform other functions determined by the law.

Article 19-2. Functions of the central executive body which provides forming and realizes the state financial policy, regarding ensuring forming and realization of tax and customs policy

19-2.1. The central executive body which provides forming and realizes the state financial policy regarding ensuring forming and realization of tax and customs policy performs the following functions:

19-2.1.1. performs coordination of activities of monitoring bodies;

19-2.1.2. approves regulatory legal acts on the questions which are within the competence of monitoring bodies;

19-2.1.3. predicts, analyzes receipts of taxes, charges, payments determined Tax and Customs by codes of Ukraine, the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance", sources of tax revenues, studies influence of macroeconomic indicators, legislations, agreements on the accession to the international organizations, other international treaties of Ukraine on receipt of taxes, charges, payments, provides offers concerning increase in their amount and reduction of losses of the budget;

19-2.1.4. generalizes practice of application of the legislation on the tax matters, legislations concerning payment of single fee, develop drafts of regulatory legal acts;

19-2.1.5. issues the generalizing tax consultations according to this Code;

19-2.1.6. performs other functions provided by the law.

Article 19-3. Functions of the state tax authorities

19-3.1. State tax authorities:

19-3.1.1. perform field service of taxpayers;

19-3.1.2. perform registration and accounting of taxpayers and payers of single fee, the taxation objects and objects connected with the taxation;

19-3.1.3. create and keep the State register of physical litsplatelshchik of taxes, the Single databank about payers nalogovyuridichesky persons, registers which maintaining is assigned by the legislation to monitoring bodies;

19-3.1.4. perform other functions of field service of taxpayers determined by the law.

Article 20. Rights of monitoring bodies

20.1. Monitoring bodies have the right:

20.1.1. invite taxpayers, charges, payments or their representatives for check of correctness of charge and timeliness of tax payment, charges, payments, observance of requirements of the legislation for other questions, including the legislation in the sphere of prevention and counteraction of legalization (washing) of income gained in the criminal way or to terrorism financing, control of which observance is imposed on monitoring bodies. Written notices of such invitations go according to the procedure, stipulated in Clause 42 of this Code, not later than 10 calendar days about day of the invitation in which the invitation bases, date and time to which the taxpayer (the representative of the taxpayer) is invited are specified;

20.1.2. for implementation of the functions determined by the law to receive gratuitously from taxpayers, including charitable and other non-profitable organizations, all patterns of ownership according to the procedure, determined by the legislation, certificates, copies of documents certified by the signature of the payer or his official and under seal (in the presence), on financial and economic activities, the gained income, expenses of taxpayers and the other information connected with calculation and tax payment, charges, payments about observance of requirements of the legislation, control of which is assigned to monitoring bodies, and also the financial and statistical reporting according to the procedure and on the bases determined by the law;

20.1.3. receive gratuitously from state bodies, local government bodies, the companies, organizations and the organizations of all patterns of ownership and their officials, including from bodies which provide maintaining the corresponding state registers (inventories), information, documents and materials;

20.1.4. perform according to the legislation and reconciliations of taxpayers (except the National Bank of Ukraine), including after holding procedures of customs control and/or customs clearance;

20.1.5. receive gratuitously from taxpayers, and also from organizations of the National Bank of Ukraine, banks and other financial institutions of the reference according to the procedure, established by the Law of Ukraine "About banks and banking activity" and this Code, references and/or copies of documents on availability of bank accounts, and based on the judgment - information on amount and the address of means on accounts, including about not receipt at the scheduled time of currency earnings from subjects of managing information on agreements of the debtor on storage of values or provision to the debtor in property employment (lease) of the individual bank safe which is protected by bank;

20.1.6. request and study during conducting checks source documents which are used in financial accounting, registers, the financial, statistical and other reporting connected with calculation and tax payment, charges, payments, fulfillment of requirements of the legislation, control of which observance is imposed on monitoring bodies;

20.1.7. receive from taxpayers, payers of single fee and to provide in the limits provided by the law, documents in electronic form;

20.1.8. during conducting checks at taxpayers - physical persons, and also at officials of taxpayers - legal entities and payers of single fee to check documents which prove the identity, and also documents which confirm position of officials and/or persons who actually perform settlement transactions;

20.1.9. demand during conducting checks from taxpayers who are checked carrying out inventory count of fixed assets, tovarnomaterialny values, means, removal of remaining balance of inventory items, cash;

20.1.10. exercise control of compliance with law concerning regulation of cash turnover (except banks), procedure for carrying out cash payments for goods (services), behind availability of licenses for carrying out types of economic activity which are subject to licensing according to the law, trade patents, behind observance of procedure for acceptance of cash for the further translation (except acceptance of cash by banks), behind observance by subjects of managing of the mandatory requirements established by the legislation concerning possibility of calculations for goods (services) with use of electronic means of payment;

20.1.11. perform control settlement operations prior to check of the taxpayer concerning observance of procedure for carrying out cash payments by him and applications of registrars of settlement transactions. The goods received by office (official) persons of monitoring bodies during control settlement transaction are subject to return to the taxpayer in the intact type. In case of impossibility of return of such goods expense recovery is performed according to the legislation concerning consumer protection;

20.1.12. require during conducting checks from official or officials of the taxpayer of attraction of authorized persons for monitoring body of removal of indications of internal and external meters, joint with workers, which equip the technical devices used in the course of carrying out activities which are checked;

20.1.13. access to time of conducting checks to the territories, rooms (except housing of citizens) and to other property which are used for carrying out economic activity and/or are the taxation objects, or are used for receipt of the income (profit), or are connected with other taxation objects and/or can be source of repayment of tax debt;

20.1.14. in case of identification of violation of requirements of tax or other legislation of Ukraine, control of which observance is imposed on monitoring bodies, to send to taxpayers written requests concerning provision of the copies of documents certified properly;

20.1.15. demand during conducting checks from heads and other officials of the companies, organizations and the organizations, and also physical persons - entrepreneurs and physical persons who perform independent professional activity, elimination of the revealed violations of the law;

20.1.16. use in official matters means of communication which belong to taxpayers, with their permission or with the permission of officials of such payers;

20.1.17. involve in case of need experts, experts and translators, to apply during accomplishment by the tax managing director of the powers determined by this Code, photographing and video;

20.1.18. determine according to the procedure, established by this Code, the amounts tax and monetary commitments of taxpayers;

20.1.19. apply to taxpayers the financial (penalties) sanctions (penalties) for violation of tax or other legislation provided by the law, control of which observance is imposed on monitoring bodies; levy in budgets and the state trust funds of the amount of monetary commitments and/or tax debt in the cases, procedure and the size established by this Code and other laws of Ukraine; levy the shortage amounts on payment of single fee; levy the amounts of arrears of subjects of managing to the state (The Autonomous Republic of Crimea or territorial bulk of the city) on the loans (loans) attracted by the state (The Autonomous Republic of Crimea or territorial bulk of the city) or under the state (local) guarantees, and also on the credits from the budget according to the procedure, determined by this Code and other laws of Ukraine;

20.1.20. receive gratuitously necessary data for maintaining the Unified register of tax delivery notes, the Unified register of excise delivery notes, forming of information fund of the State register of physical persons – taxpayers from taxpayers, and also the National Bank of Ukraine and its organizations - about the amounts of the income paid to physical persons, and the taxes withheld from them, charges, payments; from bodies, authorized to carry out state registration of subjects, to grant licenses for carrying out the types of economic activity which are subject to licensing according to the law - about state registration and issue of licenses to business entities; from bodies which perform registration of physical persons, - about citizens who arrived to accommodation at the respective settlement or decreases from it; from bodies of state registration of acts of civil status - about physical persons which died; information necessary for ensuring registration and accounting of the taxpayers, the taxation objects and objects connected with the taxation;

20.1.21. obtain gratuitously from bodies of statistics the data necessary for use in carrying out the analysis of financial and economic activities of the companies, organizations, organizations of all patterns of ownership;

20.1.22. obtain from notaries by the written request information on the entry of physical person in the rights of the heir with obligatory specifying of complete data about such person and data on the property received on inheritance right;

20.1.23. provide according to the law information from the State register of physical persons – taxpayers and the State register of insurers to public authorities, the Pension fund of Ukraine and bodies of funds of obligatory national social insurance;

20.1.24. receive gratuitously from bodies which provide maintaining the corresponding state registers (inventories), information necessary for implementation of powers of monitoring bodies concerning ensuring repayment of tax debt of the taxpayer. In the cases provided by the law, the tax managing director has the right to direct information access about debtors, containing in the state databases and registers, including electronic. The term of provision of information references by these bodies on written requests of monitoring bodies cannot exceed five working days from the date of receipt of such requests;

20.1.25. make the decision on change of the main place of accounting and transfer of large taxpayers to accounting to monitoring bodies which perform tax escort of large taxpayers, to strike them off the register and to transfer to other monitoring bodies;

20.1.26. use information databases of state bodies, state, including governmental, communication systems and communications, networks of special communication and other technical means according to the law;

20.1.27. apply to financial institutions which did not give to the relevant monitoring bodies to the time of the message on opening or closing of accounts of taxpayers established by the law or began implementation of account account transactions of the taxpayer before receipt of the message of the relevant monitoring body on capture of the account on accounting at such body, financial (penalties) sanctions (penalties) in the size established by this Code;

20.1.28. levy from banks and other financial institutions penalty fee for untimely accomplishment by them of the judgments and orders of taxpayers about tax payment, charges, payments;

20.1.29. make the decision on payment by installments and delay of monetary commitments or tax debt, and also on write-off of bad tax debt according to the procedure, stipulated by the legislation;

20.1.30. take a legal action, including submit claims to the companies, organizations, the organizations and physical persons, concerning recognition of the challenged transactions invalid and applications of the measures determined by the legislation connected with recognition of transactions invalid and also concerning collection to the income of the state of the means received under insignificant agreements;

20.1.31. take a legal action concerning stop of account transactions of the taxpayer on accounts of such taxpayer in banks and other financial institutions (except transactions on salary payment and tax payments, charges, single fee, and also determined by monitoring body of monetary commitments of the taxpayer, to repayment of tax debt), including in case of not admission of officials of monitoring bodies to inspection of the territories and rooms;

20.1.32. take a legal action if the taxpayer interferes with accomplishment by the tax managing director of the powers determined by this Code concerning stop of account transactions on accounts of the taxpayer by seizure of securities and/or means and other values of such taxpayer which are in bank (except transactions on salary payment and tax payment, charges, single fee, and also determined by monitoring body of monetary commitments of the taxpayer, to repayment of tax debt), and the obligation of such taxpayer to fulfill the legal requirements of the tax managing director provided by this Code;

20.1.33. take a legal action concerning seizure of means and other values which are in bank of the taxpayer who has tax debt if such taxpayer has no property and/or its book value less amount of tax debt, and/or such property cannot be source of repayment of tax debt;

20.1.34. take a legal action concerning money recovery of the taxpayer who has tax debt, from accounts in banks which serve such taxpayer, on the amount of tax debt or its part;

20.1.35. take a legal action concerning collection from debtors of the taxpayer who has tax debt, the amounts of accounts receivable which repayment period came and which right to claim is transferred to monitoring body, on account of repayment of tax debt of such taxpayer;

20.1.35-1. take a legal action about the obligation of the taxpayer who has tax debt, sign the agreement on the transfer of right to claim of accounts receivable of this payer to monitoring body;

20.1.36. take a legal action concerning charge and payment of the tax liabilities, adjustment of negative value of the taxation object or other indicators of tax statements as a result of use of the regular prices;

20.1.37. take a legal action concerning the termination of the legal entity and the termination by the physical person - the entrepreneur of business activity and/or about recognition invalid constituent (promotional) documents of subjects of managing;

20.1.38. take a legal action with the statement for withdrawal of originals of source financial and economic and accounting documents in the cases provided by this Code;

20.1.39. take a legal action with statements concerning initiation of proceedings for bankruptcy;

20.1.40. take a legal action concerning application of the sanctions connected with prohibition of the organization and carrying out gamblings in the territory of Ukraine;

20.1.40-1. take a legal action concerning recognition of persons connected on the basis of the facts and circumstances that one person exercised the actual control of business solutions of other legal entity and/or that the same physical person or legal entity exercised the actual control of business solutions of each legal entity;

20.1.40-2. take a legal action about withdrawal in the income of the state (confiscation) of fuel or alcohol ethyl, vehicles, reservoirs and the equipment in case of identification of the facts specified in article 228 of this Code

20.1.41. constitute concerning taxpayers - physical persons and officials of taxpayers - legal entities protocols on administrative offenses and to issue decrees on cases on administrative offenses according to the procedure, established by the law;

20.1.42. carry out the analysis and exercise risk management for the purpose of determination of forms and amounts of tax and customs control;

20.1.43. perform in the procedure determined by the legislation of the indicators connected with determination of the taxation objects and timeliness, reliability, completeness of charge and payment of all taxes and fees provided by this Code, accomplishment of the legislation on other questions, control of which observance is imposed on monitoring bodies;

20.1.44. Perform correctness and completeness of determination of financial result to the taxation according to financial accounting according to national provisions (standards) of financial accounting or international accounting standards;

20.1.45. perform daily data processing and information of electronic office, the necessary for accomplishment functions assigned to them on administration of the tax legislation and on other questions, control for which observance is imposed on monitoring body, includes, in particular, acceptance, processing and the analysis of documents and these taxpayers, implementation of the powers provided by the law which can be realized electronically by electronic communication;

20.1.46. perform other powers provided by the law.

20.2. The central executive body realizing the state tax and customs policy makes the decision on registration/refusal in registration of tax delivery notes / calculations of adjustment in the Unified register of tax delivery notes according to the procedure determined by the central executive body which provides forming and realizes the state financial policy.

20.3. Monitoring bodies are forbidden to demand from the taxpayer of provision:

information which was obtained by monitoring body earlier in the procedure established by the law, including information, containing and processed in information bases which are conducted according to Article 74 of this Code;

documents which contain the data entered in the relevant information bases which are conducted according to Article 74 of this Code.

20.4. The head of monitoring body has the right to provide to official (office) persons of body of power on accomplishment of the certain functions provided by this Code, the legislation concerning payment of single fee, the legislation of other questions, control of which observance is imposed on monitoring bodies, in coordination with the head of the central executive body which realizes the state tax and customs policy.

The head of the central executive body which realizes the state tax and customs policy has the right to provide to official (office) persons of body of power on accomplishment of the certain functions provided by this Code, the legislation concerning payment of single fee, other legislation, control of which observance is imposed on monitoring bodies.

The Cabinet of Ministers of Ukraine can set restrictions for provision by heads of monitoring bodies of powers for accomplishment of certain functions to official (office) persons of body.

Article 21. Obligations and responsibility official and officials of monitoring bodies

21.1. Official and officials of monitoring bodies shall:

21.1.1. observe the Constitution of Ukraine and be effective only according to this Code and other laws of Ukraine, other regulations;

21.1.2. provide fair accomplishment of the functions assigned to monitoring bodies;

21.1.3. ensure effective functioning and accomplishment of tasks of monitoring bodies according to their powers;

21.1.4. not allow violations of the rights and the interests of citizens, the companies, organizations, the organizations protected by the law;

21.1.5. correctly and to show consideration for taxpayers, their representatives and other participants of the relations arising during realization of regulations of this Code and other laws, not to degrade their honor and advantage;

21.1.6. not allow disclosure of information with limited access which turns out, used, stored during realization of the functions assigned to monitoring bodies;

21.1.7. provide to public authorities and local government bodies on their written request open tax information according to the procedure, established by the law;

21.1.8. promulgate on the official website of the central executive body which realizes the state tax and customs policy, the list of authorized persons of monitoring body and the functions transferred to such persons in the cases provided by this Code;

21.1.9. use the data and information received through electronic office necessary for accomplishment of the functions assigned to them on administration of taxes, charges, customs payments and realization of tax and customs policy within the powers conferred to them;

21.1.10. introduce in information databases information from the documents received from taxpayers in paper form and also information on interaction with taxpayers obtained in other form.

21.2. Official (office) persons of monitoring bodies bear responsibility according to the law for failure to carry out or inadequate accomplishment of the obligations.

21.2.1. for adoption of the illegal decision which determines tax (cash) liabilities to the taxpayer official (office) person of monitoring body, made such decision, and also the direct head of the official bear responsibility according to the law.

Adoption of the illegal decision, repeated within the last twelve months, which determines tax (cash) liabilities of taxpayers by the official (office) person of monitoring body who made such decision is the basis for application to such official (office) person of authority punishment according to the procedure, provided by the law.

21.3. The damage caused to the taxpayer by illegal decisions, actions or failure to act official or the official of monitoring body, is compensated at the expense of the means of the government budget provided for financing of this body irrespective of fault of this person.

21.4. Official or the official of monitoring body bears before the state responsibility according to the procedure of regress in the amount of compensation for illegal decisions, actions paid from the budget or failure to act of this official (office) person.

Article 22. Taxation object

22.1. The property, goods, the income (profit) or its part, turnovers from sales of goods (works, services), transaction on delivery of goods (works, services) and other objects determined by the tax legislation with which availability the tax legislation connects origin at the payer of tax debt can be the taxation object.

Article 23. Taxation basis

23.1. Taxation basis specific cost, physical or other characteristics of certain taxation object are recognized.

The taxation basis is physical, value or other characteristic term of the taxation object to which the tax rate is applied and which is used for determination of the size of the tax liability.

23.2. The taxation basis and procedure for its determination are installed by this Code for each tax separately.

23.3. In the cases provided by this Code, one taxation object can form several taxation bases for various taxes.

23.4. In the cases provided by this Code, specific cost, physical or other characteristic of certain taxation object can be taxation basis for various taxes.

Article 24. Taxation basis unit of measure

24.1. Unit of measure of taxation basis specific cost, physical or other characteristic of taxation basis or its part concerning which the tax rate is applied is recognized.

24.2. The unit of measure of taxation basis is single for calculation and accounting of tax.

24.3. To one taxation basis there shall correspond one unit of measure of taxation basis.

Article 25. Tax rate

25.1. Tax rate the amount of tax charges on (from) unit (units) of measurement of taxation basis is recognized.

Article 26. Basic (main) tax rate

26.1. The basic (main) tax rate determines the rate determined that for separate tax by appropriate section of this Code.

26.2. In the cases provided by this Code during calculation of the same tax several base (main) rates can be used.

Article 27. Marginal tax rate

27.1. Marginal tax rate the maximum or minimum size of rate on certain tax established by this Code is recognized.

Article 28. Absolute and relative tax rates

28.1. (Specific) the tax rate according to which the amount of tax charges is established as fixed value concerning each unit of measure of taxation basis is absolute.

28.2. (Ad valorem) the tax rate according to which the amount of tax charges is established in the percentage or multiple relation to unit of cost measurement of taxation basis is recognized relative.

Article 29. Calculation of tax amount

29.1. Calculation of tax amount is performed by multiplication of taxation basis by tax rate with/without application of the corresponding coefficients.

29.2. The specific rates, fixed rates and indicators established by this Code in cost measurement are subject to indexation according to the procedure, determined by this Code.

Article 30. Tax benefits

30.1. Tax benefit - the release of the taxpayer from obligation provided by the tax and customs legislation concerning charge and the tax discharge and collection, payment of taxes and fees by it in smaller size in the presence of the bases determined by Item 30.2 of this Article.

30.2. The bases for provision of tax benefits are the features characterizing certain group of taxpayers, type of their activities, the taxation object or nature and social significance of the expenses performed by them.

30.3. The taxpayer has the right to use tax benefit from the moment of emergence of the corresponding bases for its application and during all term of its action.

30.4. The taxpayer has the right to refuse use of tax benefit (except tax benefits on the value added tax) or to stop its use on one or several tax periods if another is not provided by this Code. The tax benefits which are not used by the taxpayer cannot be postponed for other tax periods enlisted in the account of future payments on taxes and fees or compensated from the budget.

30.5. Tax benefits, procedure and the bases of their provision are established taking into account requirements of the legislation of Ukraine about protection of the economic competition by exclusively this Code, decisions of the Supreme Council of the Autonomous Republic of Crimea and local government bodies accepted in connection therewith by the Code.

30.6. Tax amount and collection, not paid with subject of housekeeping in the budget in connection with receipt of tax benefits, are considered by such subject - the taxpayer. Account of the specified means is kept according to the procedure, determined by the Cabinet of Ministers of Ukraine.

30.7. Monitoring bodies constitute summary information on the amounts of tax benefits of legal entities and physical persons - entrepreneurs and determine losses of budget receipts owing to provision of tax benefits.

30.8. Monitoring bodies exercise control of correctness of provision and accounting of tax benefits, and also their target use, in the presence of legislative determination of the directions of use (rather conditional tax benefits) and timely return of the means which are not paid in the budget owing to provision of privilege in case of its provision on returnable basis. The tax benefits used not for designated purpose or out of time returned return to the relevant budget with charge of penalty fee in the amount of 120 annual interest rates of discount rate of the National Bank of Ukraine.

30.9. The tax benefit is provided in the way:

a) the tax deduction (discount) which reduces taxation basis before charge of taxes and fees;

b) reduction of the tax liability after charge of taxes and fees;

c) establishments of reduced tax rate and collection;

d) exemptions of taxes and fees.

Article 31. Payment due date of taxes and fees

31.1. Payment due date of taxes and fees the period which begins with the moment of emergence of tax debt of the taxpayer on payment of specific type of tax and comes to the end with the last day of term during which such tax or collection shall be paid according to the procedure, determined by the tax legislation is recognized. The tax or collection which was not paid to certain time is considered not paid timely.

The moment of emergence of tax debt of the taxpayer, including tax agent, is determined calendar date.

31.2. The payment due date of taxes and fees is estimated for years, quarters, months, decades, weeks, days or specifying on event which shall come or take place.

31.3. The payment due date of taxes and fees is established according to the tax legislation for each tax separately. Change by the taxpayer, tax agent or representative of the taxpayer or monitoring body of fixed term of the tax discharge and collection is forbidden, except the cases provided by this Code.

Article 32. Change of payment due date of taxes and fees

32.1. Change of payment due date of taxes and fees is performed by transfer of the payment due date of taxes and fees or its part established by the tax legislation for later term.

32.2. Change of payment due date of tax is performed in shape:

delays;

payments by installments;

the paragraph the fourth Item 32.2 of Article 32 is excluded according to Akan of Ukraine of 24.10.2013 No. 657-VII

32.3. Change of payment due date of tax does not cancel operating and does not create new tax debt.

Article 33. Tax period

33.1. Tax period the period of time established by this Code taking into account which there is calculation and payment of separate types of tax and charges is recognized.

33.2. The tax period can consist of several accounting periods.

33.3. The base tax (reporting) period - the period for which the taxpayer shall perfrom calculations of taxes, submit tax declarations (reports, calculations) and to pay in the budget of the amount of taxes and fees, except the cases provided by this Code when the monitoring body determine the amount of the tax liability of the taxpayer independently.

Article 34. Types of tax period

34.1. Can be tax period:

34.1.1. calendar year;

34.1.2. calendar half-year;

34.1.3. calendar three quarters;

34.1.4. calendar quarter;

34.1.5. calendar month;

34.1.6. calendar day.

Article 35. Payment procedure of taxes and fees

35.1. Tax payment and charges is performed in cash in national currency of Ukraine, except the cases provided by this Code or the laws concerning customs affairs.

35.2. Tax payment and charges is performed in cash or non-cash form, except the cases provided by this Code or the laws concerning customs affairs.

35.3. The payment procedure of taxes and fees is established by this Code or the laws concerning customs affairs for each tax separately;

35.4. Monthly on the official site of the central executive body realizing the state tax policy it will be promulgated:

information on tax payment by subjects of natural monopolies and subjects of managing which are payers of rent payment for use of natural resources;

information on subjects of managing who have tax debt, with indication of heads of such subjects of managing, and the amounts of tax debt by payments and territorial authorities of the central executive body realizing the state tax and customs policy with indication of heads of such territorial authorities.

The form of such information and procedure for its promulgation are established by the central executive body providing forming of the state tax policy.

Article 36. Tax obligation

36.1. Tax obligation the obligation of the taxpayer is recognized to calculate, declare and/or pay tax amount and collection according to the procedure and the terms determined by this Code, the laws concerning customs affairs.

36.2. The tax obligation arises at the payer on each taxes and fees.

36.3. The tax obligation is unconditional and first-priority concerning other non-tax obligations of the taxpayer, except the cases provided by the law.

36.4. Accomplishment of tax obligation can be performed by the taxpayer independently or by means of the representative or the tax agent.

36.5. Responsibility for failure to carry out or inadequate accomplishment of tax obligation is born by the taxpayer, except the cases determined by this Code or the laws concerning customs affairs.

Article 37. Origin, change and termination of tax obligation

37.1. The bases for origin, change and the termination of tax obligation, procedure and conditions of its accomplishment are established by this Code or the laws concerning customs affairs.

37.2. The tax obligation arises at the taxpayer from the moment of approach of circumstances with which this Code and the laws concerning customs affairs connect payment of tax by it.

37.3. The bases for the termination of tax obligation, except its accomplishment, are:

37.3.1. liquidation of the legal entity;

37.3.2. the death of the physical person, recognition by its incapacitated or it is unknown absent;

37.3.3. loss by person of the signs of the taxpayer determined by this Code;

37.3.4. cancellation of tax obligation by stipulated by the legislation method.

Article 38. Accomplishment of tax obligation

38.1. Accomplishment of tax obligation payment in full by the payer of the corresponding amounts of the tax liabilities in the time established by the tax legislation is recognized.

38.2. The tax discharge and collection is performed by the taxpayer directly, and in the cases provided by the tax legislation - the tax agent, or the representative of the taxpayer.

38.3. The method, procedure and terms of accomplishment of tax obligation are established by this Code and the laws concerning customs affairs.

Article 39. Transfer pricing

39.1. Principle of "outstretched arm"

39.1.1. The taxpayer who participates in controlled transaction shall determine amount of its taxable profit according to the principle of "outstretched arm".

39.1.2. The amount of the taxable profit got by the taxpayer who participates in one or more controlled transactions is considered corresponding to the principle of "outstretched arm" if conditions of the specified transactions do not differ from the conditions applied between untied persons in comparable uncontrollable transactions.

39.1.3. If conditions in one or more controlled transactions do not correspond to the principle of "outstretched arm", profit, which would be added to the taxpayer in the conditions of controlled transaction that corresponds to the specified principle, joins in taxable profit of the taxpayer.

39.1.4. Establishment of compliance of conditions of controlled transaction to the principle of "outstretched arm" is carried out by methods, certain Item 39.3 of this Article, for the purpose of check of correctness, completeness of charge and the tax discharge on profit of the companies.

39.2. Controlled transactions

39.2.1. Principles of activity definition controlled:

39.2.1.1. Controlled transactions are economic activities of the taxpayer which can influence the taxation object on profit of the companies of the taxpayer, namely:

a) the economic activities performed with the connected litsaminerezidenta, including in cases, determined by subitem 39.2.1.5 of this subitem;

b) the external economic economic activities on sale and/or purchase of goods and/or services through nonresident brokers;

c) economic activities which are performed with the nonresidents registered in the states (in the territories) included in the list of the states (territories) approved by the Cabinet of Ministers of Ukraine according to subitem 39.2.1.2 of this subitem or which are residents of these states;

d) economic activities which are performed with nonresidents who do not pay the income tax (corporate tax), including from income gained outside the state of registration of such nonresidents and/or not being tax residents of the state in which they are registered as legal entities. The list of forms of business of such nonresidents by the states (territories) affirms the Cabinet of Ministers of Ukraine.

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