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The document ceased to be valid since  January 23, 2018 according to Item 2 of the Resolution of the Cabinet of Ministers of Ukraine of  January 17, 2018 No. 21

RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of October 20, 2011 No. 1068

About approval of the Procedure for release, the address and repayment of tax anticipation bills, avalized bank which are issued before obtaining or import to customs area of Ukraine of oil products for the purpose of use as raw materials for production in the chemical industry

According to subitem 229.4.13 of Item 229.4 and subitem 229.5.15 of Item 229.5 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 which are issued before obtaining or import to customs area of Ukraine of oil products for the purpose of use as raw materials for production in the chemical industry which is applied.

2. This resolution becomes effective since January 1, 2012.

 

Prime Minister of Ukraine
N. Azarov

Approved by the Resolution of the Cabinet of Ministers of Ukraine of October 20, 2011, No. 1068

Procedure for release, the address and repayment of tax anticipation bills, avalized bank which are issued before obtaining or import to customs area of Ukraine of oil products for the purpose of use as raw materials for production in the chemical industry

1. This Procedure determines the mechanism of release, the address and repayment of tax anticipation bills, avalized bank which are issued before obtaining or import to customs area of Ukraine of oil products (codes according to UKTVED 2710 11 11 00, 2710 11 15th 00, 2710 11 21 00, 2710 19 11th 00, 2710 19 15th 00, 2710 19 25th 00, 2710 19 29th 00) which are implemented using zero rate of the excise tax or are imported without its payment according to subitem 229.4.1 of Item 229.4 and subitem 229.5.1 of Item 229.5 of article 229 of the Tax Code of Ukraine for the purpose of use as raw materials for production in the chemical industry (further - oil products).

2. Drawer is the subject of managing - producer which receives from the oil processing company or imports on customs area of Ukraine oil products for the purpose of use as raw materials for production in the chemical industry.

Bill holder is the body of the State Tax Service for place of registration of the drawer.

3. The drawer shall issue to the bill holder the tax anticipation bill:

before obtaining from the oil processing company of oil products - on the amount of the excise tax accrued on amount of oil products which turn out 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 in the amount of zero euro for 1000 kilograms;

before import to customs area of Ukraine of oil products - on the amount of the excise tax which is levied in case of commodity importation according to the legislation.

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

from the date of avalization by bank - in case of its issue before receipt of oil products from the oil processing company;

from the date of execution of the customs declaration - in case of its issue before import of oil products to customs area of Ukraine.

5. The tax anticipation bill is constituted:

in duplicate - in case of receipt of oil products from the oil processing company;

in triplicate, first of which it is filled on the bill form acquired by the drawer in bank, two others - on photocopy of the bill form which have number, identical with the first copy, - in case of import of oil products to customs area of Ukraine.

Each copy of the tax anticipation bill is drawn up separately. Records shall be identical.

The first copy of the tax anticipation bill remains at the bill holder second with mark of the bill holder about capture returns to the drawer for obtaining from the oil processing company of oil products to accounting. In case of import of oil products to customs area of Ukraine the second copy of the tax anticipation bill moves to body of the State Customs Service which performs their customs clearance, third - remains at the drawer.

6. Responsibility for execution of the tax anticipation bill is conferred on 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 the extinguished tax anticipation bills in the form approved 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 the extinguished tax anticipation bills are specified and the text becomes "Is registered" which makes sure the signature of the head (deputy manager), the bill holder under seal.

9. The basis for capture on accounting of the tax anticipation bill is the certificate of the drawer of the predicted amount of oil products which raw materials for production in the chemical industry are planned to use in quality. The form of the reference affirms the Ministry of Finance.

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

11. 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.

12. The tax anticipation bill is considered extinguished in case of documentary confirmation of the fact of target use of oil products only as raw materials for production in the chemical industry.

For repayment of the tax anticipation bill the drawer submits to the bill holder the certificate of target use of oil products in form which affirms the Ministry of Finance. The reference is constituted based on source documents and approved by the representative of the tax post established at the company - the drawer.

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

The copy of the certificate of target use of oil products which are imported on customs area of Ukraine moves to body of the State Customs Service.

13. Repayment of the tax anticipation bill is carried out by putting down on the stamp print face with text of POGASHENO which makes sure the signature of the head (deputy manager), the bill holder under seal.

In case when the last day of repayment period of the tax anticipation bill falls on output, festive or non-working day, the next working day is considered last afternoon of repayment period.

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