RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of December 27, 2010 No. 1215

About approval of the Procedure for release, the address and repayment of tax anticipation bills, avalized bank (tax receipts) issued before obtaining or import to customs area of Ukraine of light and heavy distillates, and also the liquefied gas and butane, isobutane for use as raw materials for ethylene production

According to subitem 229.2.13 of Item 229.2 and subitem 229.3.15 of Item 229.3 of article 229 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure for release, the address and repayment of tax anticipation bills, avalized by bank (tax receipts) issued before obtaining or import to customs area of Ukraine of light and heavy distillates, and also the liquefied gas and butane, isobutane for use as raw materials for ethylene production which is applied.

2. This resolution becomes effective since January 1, 2011.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of December 27, 2010, No. 1215

Procedure for release, the address and repayment of tax anticipation bills, avalized bank (tax receipts) issued before obtaining or import to customs area of Ukraine of light and heavy distillates, and also the liquefied gas and butane, isobutane for use as raw materials for ethylene production

1. This Procedure determines the mechanism of release, the address and repayment of tax anticipation bills, avalized bank (tax receipts) issued before receipt of the light and heavy distillates made in Ukraine on which the zero rate of the excise tax according to subitem 229.2.1 of Item 229.2 of article 229 of the Tax Code of Ukraine, or before import to customs area of Ukraine of light and heavy distillates, and also the liquefied gas and butane, isobutane without payment of the excise tax according to subitem 229.3.1 of Item 229.3 of article 229 of the specified Code for use of the specified oil products as raw materials for ethylene production is established.

2. Drawer is the subject of managing - producer of ethylene which receives from the oil processing company or imports on customs area of Ukraine oil products, stipulated in Item 1 this Procedure, for their use as raw materials for ethylene production.

Bill holder is the monitoring body in place of registration of the drawer.

3. The drawer shall issue to the bill holder properly the drawn-up tax anticipation bill:

before obtaining from the oil processing company of light and heavy distillates - on the amount of the excise tax accrued on amount of the oil products received taking into account rate which is determined as difference between rate of the excise tax, stipulated in Item 215.3 articles 215 of the Tax Code of Ukraine, and rate of 0 euros for 1000 kilograms;

for import to customs area of Ukraine of light and heavy distillates, and also the liquefied gas and butane, isobutane - on the amount of the excise tax levied during commodity importation according to the legislation.

4. The term for which the tax anticipation bill is issued cannot exceed 90 calendar days:

of date of avalization by bank - for the tax anticipation bill issued before receipt of light and heavy distillates from the oil processing company;

of date of execution of the customs declaration - for the tax anticipation bill issued during import of light and heavy distillates, and also the liquefied gas and butane, isobutane on customs area of Ukraine.

5. The tax anticipation bill is constituted in case of receipt of light and heavy distillates from the oil processing company or import of light and heavy distillates, and also the liquefied gas and butane, isobutane on customs area of Ukraine in triplicate having identical number. The first copy of the tax anticipation bill is filled on the bill form acquired by the drawer in bank, and two others - on photocopies of the bill form.

Each copy of the tax anticipation bill is filled separately. Records which are made in each copy shall be identical.

The first copy of the tax anticipation bill remains at the bill holder, and two other copies - with mark of the bill holder about capture return to accounting to the drawer. The second copy of the tax anticipation bill is represented the drawer to the oil processing company during receipt of light and heavy distillates, third - remains at the drawer. In case of import of light and heavy distillates, and also the liquefied gas and butane, isobutane the second copy of the tax anticipation bill moves to monitoring body which performs customs clearance of the specified goods, third - remains at the drawer.

6. Responsibility for execution of the tax anticipation bill is born by the drawer.

7. The tax anticipation bill is the reporting document and is subject to accounting and storage according to rules and in the terms established for source accounting documents.

8. The bill holder records tax anticipation bills in register of repayment of tax anticipation bills in the form established by the Ministry of Finance.

On reverse side of all copies of the tax anticipation bill date and accounting number according to the log entry of accounting of repayment of tax anticipation bills are specified and the text becomes "Is registered", certified by the signature of the head (his deputy or the authorized person) and seal of the bill holder.

9. Obligations on repayment of the tax anticipation bill cannot be transferred to other persons irrespective of their relations with the drawer.

10. For use of the tax anticipation bill percent or other types of payment, stipulated by the legislation for other types of bills of exchange are not charged.

11. The tax anticipation bill is considered extinguished in case of documentary confirmation of the fact of target use of light and heavy distillates, and also the liquefied gas and butane, isobutane as raw materials for ethylene production.

For repayment of the tax anticipation bill the drawer provides to the bill holder the certificate of target use of light and heavy distillates, and also the liquefied gas and butane, isobutane in the form approved by the Ministry of Finance. The reference is constituted on the basis of source documents and agrees the representative of the tax post established at the company using light and heavy distillates, and also the liquefied gas and butane, isobutane.

The operating procedure of tax post is determined by the Ministry of Finance.

The copy of the certificate of target use of light and heavy distillates, and also the liquefied gas and butane, isobutane which are imported on customs area of Ukraine is provided to body of the State Customs Service to monitoring body which performs customs clearance of the specified goods.

12. Repayment of the tax anticipation bill is carried out by putting down on the stamp print face with text of POGASHENO certified by the signature of the head (his deputy or the authorized person) and seal of the bill holder.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info