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The document ceased to be valid since  January 17, 2019 according to the Resolution of the Cabinet of Ministers of Ukraine of  January 10, 2019 No. 12

RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of March 30, 2011 No. 316

About approval of the list of works and services which belong to the main activities of rail transport, and the Procedure for redistribution of receipts of the income, from the main activities of rail transport

(as amended of the Resolution of the Cabinet of Ministers of Ukraine of 29.12.2014 No. 720)

According to subitem 133.1.2 of Item 133.1 of article 133 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve applied:

the list of works and services which belong to the main activities of rail transport;

Procedure for redistribution of receipts of the income from the main activities of rail transport.

2. Declare invalid the resolution of the Cabinet of Ministers of Ukraine of February 16, 1998 No. 173 "About the list of works (services) which belong to the main activities of rail transport, and the Procedure for distribution of profitable receipts, from the main activities of rail transport" (The Official Bulletin of Ukraine, 1998, No. 7, of the Art. 248).

3. This resolution becomes effective since April 1, 2011.

Prime Minister of Ukraine

N. Azarov

 

Approved by the Resolution of the Cabinet of Ministers of Ukraine of March 30, 2011, No. 316

The list of works and services which belong to the main activities of rail transport

General part

In this list the term "main activities of rail transport" is meant by the activities of all of the companies of rail transport interconnected within single production and technological complex aimed at providing public conveyances, loads, baggage, cargo baggage, mail and accomplishment of the related works (services).

Works and services which belong to the main activities of rail transport, are provided:

Agreement on the international passenger traffic;

Agreement on the international railway freight traffic;

Agreement between railway administrations of the State Parties of the Commonwealth of Independent States, Republic of Latvia, Republic of Lithuania, Republic of Estonia, on features of application of separate regulations of the Agreement on the international passenger traffic;

Procedure for servicing of citizens by the railway transport approved by the resolution of the Cabinet of Ministers of Ukraine of March 19, 1997 No. 252;

Rules of carriages of goods by railway transport of Ukraine and the Rules of public conveyance, baggage, cargo baggage and mail by railway transport of Ukraine approved in accordance with the established procedure;

The collection of cargo rates by rail within Ukraine and the related services approved in accordance with the established procedure;

Tariff policy of the railroads of Ukraine approved by Ukrzheldor's order;

Rules of complex calculations between the railway administrations of the State Parties of the Commonwealth of Independent States, the Republic of Latvia, the Republic of Lithuania, the Republic of Estonia approved on December 10, 1994 at the twelfth meeting of Council for rail transport of the State Parties of the CIS;

Rules about calculations in the international passenger and freight railway service which are valid from July 1, 1991.

Works and services which belong to the main activities of rail transport

Current content, preventive inspection, diagnosing, servicing and repair, enhancement of fixed assets and stock.

Preparation for transportations and operation of cars, locomotives, diesel - and electric trains, other railway vehicles and containers, their equipment and cleaning, in particular in the international message.

Shunting operation.

Receiving and delivery of baggage.

Sale of travel documents, performance of works and provision of services on servicing of passengers at stations, stations, and in passenger trains.

Loading, overload, unloading, weighing, acceptance, issue and fixture of loads, check of correctness of their loading and fixture.

Shift of cars from track of one width on another.

Acceptance and departure of trains.

Escort of trains, protection of loads, fixed assets, and stock.

Content of right of way, devices of protection against snow, cultivation and contents of protective afforestations.

Works which are performed for fight against snow drifts and floodings on objects of rail transport.

The works connected with safe engineering, production sanitation and labor protection.

Data collection and processing about transportation, the information works and works connected with technological processing of carriage documents, maintenance of information systems of rail transport.

Services on water - to heat supply and drainage system.

Communication services and on servicing of attention devices, centralization and blocking.

Transfer and electrical supply for ensuring transportations.

The works connected with liquidation of the fires, accidents and catastrophic crashes if they are carried out by emergency and fire trains which are on balance of the railroads.

Diagnostic and test works on the railroads.

Reference and forwarding transactions, work-related rail transport on the main activities.

Storage and leave of fuel.

Production and storage of forms of travel and carriage documents, graphic time-tables.

Storage of loads, payment when using of railway vehicles, readdressing cars, execution of the internal transit document.

 

Approved by the Resolution of the Cabinet of Ministers of Ukraine of March 30, 2011, No. 316

Procedure for redistribution of receipts of the income from the main activities of rail transport

1. In this Procedure the income from transportations are the income which belongs to the railroads for the performed transportations and the related works (services) after redistribution of receipts of the income.

According to this Procedure redistribution of receipts of the income is performed on components of transportation process taking into account part of the performed works (services) of the railroads of Ukraine in single transportation process.

2. Redistribution of receipts of the income for works (services) in carriage of goods (including transportation in the international message), baggage, cargo baggage, mail is performed monthly by the tariff principle according to each carriage document with allocation of separate types of messages and income items. Redistribution of receipts of the income is performed is automated based on the processed source documents certifying the facts of performance of works (services) in transportation and servicing of single transportation process.

3. Redistribution of receipts of the income for works (services) in public conveyance is performed monthly according to each travel document which booking part is redistributed by the tariff principle in proportion to distance of driving through each railroad, and the reserved seat belongs to the railroad performing preparation in run and servicing of the car.

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