of December 22, 2011 No. 4279-VI
About introduction of amendments to the Tax Code of Ukraine concerning ensuring updating of the park of cars of emergency medical service
The Verkhovna Rada of Ukraine decides:
I. Make to the section XX "Transitional provisions" of the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. No. 13-17, 112) such changes:
1. Add subsection 2 with Item 25 of such content:
"25. Temporarily till December 31, 2012 are exempted from the taxation by the transaction value added tax on delivery, including transaction on import to customs area of Ukraine of specialized vehicles, such as cars of emergency medical service of goods item 8703 according to UKT foreign trade activities which are held for use institutions of health care and which payment of cost is performed at the expense of means state and local budgets or by request of the corresponding managers of budgetary funds.
In case of inappropriate use of the specified goods the taxpayer shall increase the tax liabilities by results of tax period of which such violation is the share, by tax amount on value added which shall be paid at the time of import (delivery) of such goods, and also pay penalty fee according to the law".
2. Add subsection 5 with item 4 of such content:
"4. Temporarily till December 31, 2012 are exempted from the taxation by the excise tax of transaction on import to customs area of Ukraine of specialized vehicles, such as cars of emergency medical service of goods item 8703 according to UKT foreign trade activities which are held for use institutions of health care and which payment of cost is performed at the expense of means state and local budgets or by request of the corresponding managers of budgetary funds.
In case of inappropriate use of the specified goods the taxpayer shall increase the tax liabilities by results of tax period of which such violation is the share, by the amount excise to tax which shall be paid at the time of import of such goods, and also pay penalty fee according to the law".
II. Final provisions
1. This Law becomes effective from the date of, its publication following behind day.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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