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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of February 2, 2011 No. 118

About approval of the Procedure for transfer of the amounts of import duty for special accounts of the technological park, his participants and joint businesses, use of noted means, and control of their expenditure

(as amended on 23-09-2015)

Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure for transfer of the amounts of import duty for special accounts of the technological park, his participants and joint businesses, use of noted means, and control of their expenditure which is applied.

2. Determine that:

into noted special accounts in the terms established by the legislation the tax amounts on profit of the companies added in the IV quarter 2010 during projects implementation of technological parks which are used according to article 8 of the Law of Ukraine "About the special mode of innovative activities of technological parks" are also credited;

technological parks, their participants and joint businesses, submit the reporting for 2010 according to the Procedure for carrying out monitoring and control of projects implementation of technological parks approved by the resolution of the Cabinet of Ministers of Ukraine of March 21, 2007 N 517 (The Official Bulletin of Ukraine, 2007, N 22, the Art. 877), without the changes made to it according to this resolution.

3. Bring in the Procedure for consideration, examination and state registration of projects of technological parks approved by the resolution of the Cabinet of Ministers of Ukraine of December 17, 1999 N 2311 "About regulatory legal acts concerning ensuring implementation of the Law of Ukraine "About the special mode of innovative activities of technological parks" (The Official Bulletin of Ukraine, 1999, N 51, Art. 2534; 2006, N 48, Art. 3199; 2007, N 86, the Art. 3164), and the Procedure for carrying out monitoring and control of projects implementation of technological parks approved by the resolution of the Cabinet of Ministers of Ukraine of March 21, 2007 N 517 (The Official Bulletin of Ukraine, 2007, N 22, the Art. 877), changes which are applied.

5. To the public treasurer service in three-day time to inform the State Customs Service on numbers of the special accounts opened according to the resolution of the Cabinet of Ministers of Ukraine of November 23, 2006 N 1643 "About approval of the Procedure for transfer of tax amounts on profit of the companies into special accounts of the technological park, his participants and joint businesses, use of noted means, and control of their expenditure" and also on dates of their opening, subjects (with indication of code according to EGRPOU) which opened them, and territorial authorities of the Public treasurer service in which such special accounts are opened.

6. This resolution becomes effective from the date of publication.

Prime Minister of Ukraine

N. Azarov

 

Approved by the Resolution of the Cabinet of Ministers of Ukraine of February 2, 2011, No. 118

Procedure for transfer of the amounts of import duty for special accounts of the technological park, his participants and joint businesses, use of noted means, and control of their expenditure

1. This Procedure determines the mechanism of transfer of the amounts of import duty for special accounts of the technological park - the legal entity, governing body of the technological park - group of legal entities (further - governing body), members of the technological park and joint businesses, use of noted means, and control of their expenditure.

2. The technological park - the legal entity or governing body, members of the technological park and joint businesses which in the procedure established by the legislation registered the project of the technological park (further - the project), within a month after issue of the certificate on state registration of the project open in the procedure established by Treasury special accounts in its territorial authorities for transfer of the amounts of import duty which are charged according to the customs legislation during import to the territory of Ukraine for projects implementation of new equipment, the equipment and components, and also materials which are not made in Ukraine.

The treasury in two-day time from the date of opening of special accounts informs GFS on numbers of such accounts, date of their opening, subjects (with indication of code according to EGRPOU) which opened them, and about territorial authorities of Treasury in which special accounts are opened.

3. When the governing body does not take part in project implementation in case as the participant, it opens one special account and when takes part - in addition opens special accounts taking into account the number of projects.

If the project is implemented by the technological park - the legal entity, the member of the technological park or joint business, one special account is opened.

For implementation of several projects technological parkyuridichesky person, the member of the technological park or joint business, opens the corresponding number of special accounts.

If the project is implemented by several members of the technological park and/or joint businesses, each of them opens one special account.

4. Into special accounts of members of the technological park and joint businesses which realize projects 50 percent of the amount of import duty are credited. Other 50 percent are enlisted into the special account of governing body.

The technological park - the legal entity who realizes the project credits 100 percent of the amount of import duty into own special account.

Transfer of noted amounts of import duty for special accounts is performed in the terms established by the legislation.

The copy of the payment order in which the amount of the offset import duty is specified is provided to customs authority during customs clearance.

5. The amounts of import duty offset into special accounts are used according to part one of article 8 of the Law of Ukraine "About the special mode of innovative activities of technological parks".

6. The technological park - the legal entity or governing body gives MON, annually till November 15 the plan of use of the offset amounts of import duty constituted in duplicate in the form approved by MON in coordination with the Ministry of Finance and State financial inspectorate.

MON approves noted plan till December 15. One of copies of the plan remains in MON, another is given to the technological park - the legal entity or governing body.

7. Territorial authorities of Treasury perform transfers of the amounts of import duty from special accounts based on payment orders of their owners within the available means.

In case when the amounts of import duty exceed the amounts determined in respect of use of the offset amounts of import duty, the technological park - the legal entity or governing body submits to MON proposals concerning its adjustment according to which in ten-day time after representation the decision is made.

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