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Registered by

Ministry of Justice of Ukraine

April 2, 2013

No. 535/23067

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of March 27, 2013 No. 430

About approval of the Operating procedure of the tax posts established at the companies of the subjects of managing using substances which are used as components of motor fuels and 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 production in the chemical industry, forms of the Certificate of the predicted amount of substances which are planned to be received from the manufacturing company or to import on customs area of Ukraine, the Certificate of target use as raw materials for production in the chemical industry of substances which are used as components of motor fuels, and the Register of repayment of tax anticipation bills

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

According to subitems 229.6.8 and 229.6.10 of Item 229. 6, subitems 229.7.10 and 229.7.12 of Item 229.7 of Article 229 of the Section VI of the Tax code of Ukraine, Procedure for release, the address and repayment of tax anticipation bills which are issued before obtaining or import to customs area of Ukraine of substances which are used as components of motor fuels, for use as raw materials for production in the chemical industry, the approved resolution of the Cabinet of Ministers of Ukraine of February 04, 2013 69, I ORDER to No.:

1. Approve such which are applied:

Operating procedure of the tax posts established at the companies of the subjects of managing using substances which are used as components of motor fuels and 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 production in the chemical industry;

or to import form of the Reference of the drawer of the predicted amount of substances which are planned to be received from the manufacturing company on customs area of Ukraine;

form of the Reference of the drawer of target use as raw materials for production in the chemical industry of substances which are used as components of motor fuels;

form of the Register of repayment of tax anticipation bills.

2. To provide to department of the taxation of legal entities of the State Tax Administration of Ukraine (Pavelko L. G.) creation and the proper organization of work of tax posts at the companies of the subjects of managing using substances which are used as components of motor fuels and 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 production in the chemical industry.

3. To provide to development department and upgrade of the State Tax Administration of Ukraine (Chuprin A. M.), Department of the taxation of legal entities of the State Tax Administration of Ukraine (Pavelko L. G.) development of the software of maintaining the Register of the extinguished tax anticipation bills.

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.) in accordance with the established procedure to provide:

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 March 27, 2013, No. 430

Operating procedure of the tax posts established at the companies of the subjects of managing using substances which are used as components of motor fuels and 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 production in the chemical industry

I. General provisions

1.1. This Procedure determines the mechanism of control of target use of substances which are used as components of the motor fuels (codes 2707 10 90 00, 2905 11 00 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 - substances) which are used by producers of chemical products as raw materials for production 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 substances as raw materials for production in the chemical industry.

In case of storage of substances in territorially separated place from the company using substances as raw materials for production in the chemical industry, control posts of the state tax authorities are effective in the place of its arrangement.

1.3. The body of GFS for the company location - the producer of chemical products using substances as raw materials for production in the chemical industry (further - the company - producer of chemical products), 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 substances as raw materials for production in the chemical industry.

1.4. The list of representatives of body of GFS on tax posts of predpriyatiyproizvoditely chemical products 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 company of the producer of chemical products) and actions for 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 goes to the director - producer of chemical products which 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.

1.5. The GFS relevant organs control work of tax posts at the companies - the producers of chemical products using substances as raw materials for production in the chemical industry and according to provided information of such posts carry out the analysis of activities of the company of the producer of chemical products of rather target use of substances.

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