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Ministry of Justice of Ukraine

August 22, 2012

No. 1410/21722

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of August 7, 2012 No. 899

About approval of the Operating procedure of the tax posts established at the companies of subjects of managing which use oil products which turn out on zero rate of the excise tax or are imported on customs area of Ukraine without payment of the excise tax as raw materials for the chemical industry, forms of the Certificate of the predicted amount of oil products which are planned to be used as raw materials for production in the chemical industry, Certificates of target use of oil products as raw materials for production in the chemical industry, and the Register of the extinguished tax anticipation bills

(as amended of the Order of the Ministry of Finance of Ukraine of 11.02.2016 No. 51)

According to subitems 229.4.9 and 229.4.11 of Item 229. 4, subitems 229.5.11 and 229.5.13 of Item 229.5 of Article 229 of the Section VІ of the Tax code of Ukraine, 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, the approved resolution of the Cabinet of Ministers of Ukraine of October 20, 2011 1068, I ORDER to No.:

1. Approve enclosed:

Operating procedure of the tax posts established at the companies of subjects of managing which use oil products which turn out on zero rate of the excise tax or are imported on customs area of Ukraine without payment of the excise tax as raw materials for the chemical industry;

form of the Certificate of the predicted amount of oil products which are planned to be used as raw materials for production in the chemical industry;

form of the Certificate of target use of oil products as raw materials for production in the chemical industry;

form of the Register of the extinguished tax anticipation bills.

2. To department of the taxation of legal entities of the State Tax Administration of Ukraine (Pavelko L. G.):

2.1. Provide creation and the proper organization of work of tax posts at the companies of subjects of managing which use oil products which turn out on zero rate of the excise tax or are imported on customs area of Ukraine without payment of the excise tax as raw materials for the chemical industry;

2.2. Hold in accordance with the established procedure joint meetings:

with representatives of territorial authorities of State Customs Service of Ukraine concerning coordination of actions and interchange by information in case of control of target use of oil products which turn out on zero rate of the excise tax or are imported on customs area of Ukraine without payment of the excise tax as raw materials for the chemical industry;

with heads and responsible persons of the companies of producers who use oil products as raw materials for the chemical industry, concerning coordination of organizational actions for ensuring effective work of tax posts;

2.3. Provide to Development department and upgrade of the State Tax Administration of Ukraine the approved request for development of the software of maintaining the Register of the extinguished tax anticipation bills in a month, determined in the specification.

3. To development department and upgrade of the State Tax Administration of Ukraine (O. I. Okhten) develop the software of maintaining the Register of the extinguished tax anticipation bills in time, determined in the specification.

4. To department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine (Chmeruk M. O.), to Department of the taxation of legal entities of the State Tax Administration of Ukraine (Pavelko L. G.) to provide in accordance with the established procedure:

submission of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

5. This order becomes effective from the date of its official publication.

6. To impose control over the implementation of this order on the First Deputy Minister of Finance of Ukraine Myarkovsky A. I. and vice-chairman of the State Tax Administration of Ukraine Ignatov A. P.

Minister

Yu.Kolobov

Approved by the Order of the Ministry of Finance of Ukraine of August 7, 2012, No. 899

Operating procedure of the tax posts established at the companies of subjects of managing which use oil products which turn out on zero rate of the excise tax or are imported on customs area of Ukraine without payment of the excise tax as raw materials for the chemical industry

І. General provisions

1.1. This Procedure determines the mechanism of control of target use of the oil products (codes 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 29 00 according to UKT foreign trade activities) realized on zero rate of the excise tax or imported on customs area of Ukraine without payment of the excise tax (further - oil products) which are used by producers as raw materials in the chemical industry, according to the list and within the quotas established by the Cabinet of Ministers of Ukraine.

1.2. The operating mode of tax posts is determined by body of the public fiscal service (further - body of GFS) by the location of the company which uses oil products as raw materials in the chemical industry.

In case of storage of oil products in territorially isolated place from the company which uses oil products as raw materials for the chemical industry control posts of the state tax authorities are effective in the place of its arrangement.

1.3. Body of GFS for the company location - producer which uses oil products as raw materials for the chemical industry (further - the manufacturing company), appoints the representative (representatives) to tax post of such company (further - the representative of body of GFS on tax post) which exercises constant direct supervision behind target use of oil products as raw materials for the chemical industry.

1.4. The list of representatives of body of GFS on tax posts of the manufacturing companies affirms the relevant order of body of GFS.

This order also determines operating procedure and control of work of representatives of body of GFS on tax posts (answers working hours of the manufacturing company) and actions concerning material logistics, transport servicing, other conditions necessary for ensuring effective control.

The copy of the order on appointment of representatives of body of GFS to tax post is sent to the head of the manufacturing company who in three-day time shall issue the relevant order which provides creation of proper conditions for effective work of representatives of bodies of GFS on tax posts.

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