RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of January 27, 1997 No. 66

About approval of the Procedure for collection of the value added tax and excise duty in case of commodity importation on customs area of Ukraine

The Cabinet of Ministers of Ukraine DECIDES:

1. Approve the Procedure for collection of the value added tax and the excise duty in case of commodity importation on customs area of Ukraine it (is applied) and to enact it in five days from the date of publication.

2. To the State Customs Service in coordination with State Tax Administration to approve in two weeks the instruction concerning the Procedure for collection of the value added tax and the excise duty in case of commodity importation on customs area of Ukraine.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of January 27, 1997, No. 66

Procedure for collection of the value added tax and the excise duty in case of commodity importation on customs area of Ukraine

1. This Procedure determines the mechanism of collection and control of correctness of calculation and timeliness of the tax discharge on value added and the excise duty from the goods imported to Ukraine by subjects of foreign economic activity irrespective of date of the conclusion and conditions of contracts, and also exemption of these taxes.

2. The value added tax and the excise duty is paid according to the legislation at the rates operating on the date of submission of the cargo customs declaration, taxpayers - receivers (buyers and customers) of goods or according to their order persons authorized on declaring along with payment of duty and customs fees (to or at the time of submission of the cargo customs declaration to customs clearance).

Temporarily, for operation of article 2 of the Law of Ukraine "About temporary procedure for the taxation of transactions on production and sale of crude oil and some fuel lubricants", the excise duty during customs clearance is not collected from the goods mentioned in the specified Article.

Goods from which the value added tax and the excise duty was not paid are not subject to customs clearance, except cases when they are not subject to taxation by these taxes according to acts of the legislation.

3. Control of correctness of calculation and timeliness of the tax discharge on value added and the excise duty from the goods imported to Ukraine during customs clearance is performed by customs authorities.

Control of correctness of calculation of the value added tax and excise duty from import goods during their realization (transfer) is performed by bodies of the State Tax Service.

Control of payment of the excise duty from the imported goods which according to the legislation of Ukraine are subject to mark excise duty brands is performed by customs authorities together with bodies of the State Tax Service. Payment confirmation of the excise duty in case of customs clearance of such goods is the request calculation for receipt of brands with mark about complete payment of the amounts of the excise duty.

4. The goods imported by subjects of business activity to which tax benefits according to acts of the legislation extend are subject to customs clearance on condition of giving to customs authority by the importer of the statement for the purpose of import and further use of these goods and issues of the obligation about use of such goods only with that purpose which provides the preferential tax treatment.

5. The value added tax which shall be returned to subjects of foreign economic activity by State Tax Administrations when implementing export transactions cannot be enlisted as introduction of obligatory payments during import of goods in Ukraine.

6. Taxpayers on value added and the excise duty from the goods imported to Ukraine transfer the specified payments into deposit accounts of customs authorities.

7. Return excessively or mistakenly added and paid amounts of the value added tax and the excise duty is performed by customs authorities in case of submission of cargo customs declarations to them on commodity importation and settlement payment documents about their payment if the year from the date of entering of payments into the budget did not expire.

8. And the excise duty from the goods imported to Ukraine for three banking days from the date of complete registration to cargo customs deklaratsiitamozhennya bodies transfer tax amounts on value added into the government budget personal payment orders on each payment type according to established procedure with subsequent distribution and transfer in local budgets.

9. The State Customs Service monthly, the 15th days of every month coming behind reporting are represented to the State Treasury of the data on the tax amounts transferred into the Government budget on value added from the imported goods by areas and customs authorities. Monthly to the 15th coming for reporting registers of data on the paid value added tax by payers (subjects of foreign economic activity) are reported by customs authorities to regional financial bodies.

10. For ensuring accounting and control of actually added and paid amounts of the value added tax and the excise duty by customs authorities personal accounts of the companies according to the procedure, established by the State Customs Service are operated.

11. The specified tax amount terms which are not paid in on value added and the excise duty from the imported goods (including payments on the issued bills of exchange), and also the amounts of these taxes which are not paid owing to other actions that led to their shortage are written off by authorized institutions of bank according to orders of customs authorities in the procedure established by the legislation.

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