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LAW OF UKRAINE

of September 6, 2012 No. 5213-VI

About some questions of debt of the companies of defense industry complex - members of Ukroboronprom State concern and ensuring their sustainable development

(as amended on 12-07-2018)

This Law determines complex of the economic measures directed to the solution of questions of debt and ensuring stable development of the state companies of defense industry complex, including the state companies which are included in structure of Ukroboronprom State concern, the state companies formed by Ukroboronprom State concern and also joint-stock companies which single shareholder is the state on behalf of Ukroboronprom State concern (further the companies of defense industry complex).

Article 1. Solution of questions of debt to social funds

1. The outstanding amounts of the companies of defense industry complex which are not paid on the date of entry into force of this Law (including established by judgments and restructured) on payments in the Pension fund of Ukraine, Social Insurance Fund of Ukraine and Fund of obligatory national social insurance of Ukraine on unemployment case are subject to write-off (further - Social Insurance Funds), namely: debt on payment of collection on compulsory national pension insurance; fees on obligatory national social insurance and pension insurance; single fee on obligatory national social insurance; on compensation of preferential pensions (including expenses on their delivery), scientific pensions; the imposed (added) amounts of penalties and penalty fee, and also the amounts of penalties and penalty fee which are subject (are subject) to imposing (charge) on the date of entry into force of this Law.

2. Bodies of social funds determine outstanding amount, subject to write-off, according to accounting of payments in social funds.

3. Bodies carry out social funds within 10 calendar days from the date of entry into force of this Law with the companies of defense industry complex of reconciliation of the amounts of outstanding debt which results are drawn up by the act.

4. Write-off of outstanding amounts is performed within two months from the date of entry into force of this Law according to decisions of bodies social funds about what to the companies of defense industry complex the notification in which the amount of cancelled debt is specified goes.

5. The debt is written off is reflected in data of accounting of payments in social funds with indication of decision date about write-off. Such transactions are reflected in the reporting separately.

6. Social funds give to the Ministry of Finance of Ukraine information on outstanding amounts which is written off according to requirements of this Article.

7. The period for which the debt on payment of fees on obligatory national pension insurance and single fee on obligatory national social insurance is written off is considered in the State register of obligatory national social insurance as the period for which insurance premiums in full are paid.

8. On the amounts of cancelled debt of these companies for payment of the payments directed to the budget of the Pension fund of Ukraine the debt of the Pension fund of Ukraine on the loans granted at the expense of means of the single treasurer account, by reference of all amounts on settlement with the budget with the subsequent recovery of the single treasurer account according to the procedure, established by the Cabinet of Ministers of Ukraine is written off.

Article 2. Solution of questions of debt for natural gas, electrical and heat energy, water supply and water disposal

1. On the conditions determined by this Article are subject to write-off:

1) debt of the companies of defense industry complex (including it is established by judgments and it is restructured) for heat energy and natural gas and services in its transportation before the companies which make are transported and deliver heat energy, and subjects of managing, performing supply of natural gas on regulated rate, the National joint stock company "Naftogaz of Ukraine", its subsidiary companies (companies) considered as of September 1, 2012 and not paid as of the date of entry into force of this Law;

2) debt of the companies of defense industry complex (including it is established by judgments and it is restructured) for electrical energy before subjects of managing which perform delivery of the electrical energy on regulated rate which arose as of September 1, 2012 and not paid on the date of entry into force of this Law;

3) debt of the companies of defense industry complex (it is established by judgments and is restructured) for the services in water supply and drainage system provided to them before subjects of managing providing services in water supply and drainage system which arose as of September 1, 2012 and not paid as of the date of entry into force of this Law;

4) debt (including it is established by judgments and it is restructured) from penalty fee, penal and financial sanctions (3 annual interest rates and the inflation index) added to the companies of defense industry complex on debt for natural gas and services in its transportation, heat energy, electrical energy and the provided services in water supply and water disposal for September 1, 2012 and not paid on the date of entry into force of this Law;

5) debt of the companies making, transporting also deliver heat energy, before subjects of managing, performing supply of natural gas, within the amounts which are written off to participants of the procedure of write-off - to the companies of defense industry complex, arisen as of September 1, 2012 and not paid on the date of entry into force of this Law;

6) debt of the companies which provide services in water supply and drainage system, to subjects of managing which perform supply of electrical energy, within the amounts which are written off to participants of the procedure of write-off - to the companies of defense industry complex, arisen as of September 1, 2012 and not paid on the date of entry into force of this Law;

7) debt (including it is established by judgments and it is restructured) the subjects of managing performing delivery of electrical energy on regulated rate, for electrical energy before the wholesale supplier of the electrical energy which arose as of January 1, 2007 and not paid on the date of entry into force of this Law, in the amounts which are not exceeding written off to participants of the procedure of write-off - to the companies of defense industry complex for the consumed electrical energy and services in water supply and drainage system of amounts of debt;

8) debt (including it is restructured or established by judgments) the wholesale supplier of electrical energy for electrical energy before the companies, developing electrical energy which arose as of January 1, 2007 and not paid as of the date of entry into force of this Law, in the amounts which are not exceeding written off to participants of the procedure of write-off - to the companies of defense industry complex for the consumed electrical energy and services in water supply and drainage system of amounts of debt;

9) the debt for natural gas of NAK Naftogaz Ukrainy to the State agency of reserve of Ukraine which resulted from accomplishment of decisions of the Cabinet of Ministers of Ukraine is established by judgments, considered as of September 1, 2012 and not paid on the date of entry into force of the present by the Law;

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