Document from CIS Legislation database © 2003-2022 SojuzPravoInform LLC

Registered by

Ministry of Justice of Ukraine

March 1, 2016

No. 314/28444

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of February 11, 2016 No. 50

About approval of the Operating procedure of the tax posts established at the companies of subjects of managing which use light and heavy distillates, and also the liquefied gas and butane, isobutane on zero rate of the excise tax or imported on customs area of Ukraine without payment of the excise tax for ethylene production

(as amended on 13-12-2021)

According to Item 229.2 and Item 229.3 of Article 229 of the Section VI of the Tax code of Ukraine, the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I order:

1. Approve the Operating procedure of the tax posts established at the companies of subjects of managing which use light and heavy distillates, and also the liquefied gas and butane, isobutane on zero rate of the excise tax or imported on customs area of Ukraine without payment of the excise tax for ethylene production which is applied.

2. Declare invalid the order of State Tax Administration of Ukraine of January 19, 2011 No. 33 "About approval of the Operating procedure of the tax posts established at the companies of the subjects of managing using light and heavy distillates on zero rate of the excise tax or imported on customs area of Ukraine without payment of the excise tax for ethylene production", registered in the Ministry of Justice of Ukraine on January 31, 2011 on No. 132/18870.

3. To department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine (Romaniuk Yu. P.) to provide in accordance with the established procedure:

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

promulgation of this order.

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

5. To impose control over the implementation of this order on the Deputy Minister of Finance of Ukraine Makeeva A. L. and Chairman of the Public fiscal service of Ukraine Nasirov R. M.

Minister

N. Yaresko

 

Approved by the Order of the Ministry of Finance of Ukraine of February 11, 2016, No. 50

Operating procedure of the tax posts established at the companies of subjects of managing which use light and heavy distillates, and also the liquefied gas and butane, isobutane on zero rate of the excise tax or imported on customs area of Ukraine without payment of the excise tax for ethylene production

I. General provisions

1. This Procedure determines the mechanism of control of target use of light and heavy distillates on which the zero rate of the excise tax according to subitem 229.2.1 of Item 229.2 of article 229 of the Tax Code of Ukraine is established, or the light and heavy distillates, and also the liquefied gas and butane, isobutane imported on customs area of Ukraine without payment of the excise tax according to subitem 229.3.1 of Item 229.3 of article 229 of the specified Code (further - oil products) which are used by producers of ethylene for ethylene production according to the list and within the quotas established by the Cabinet of Ministers of Ukraine.

2. The operating mode of tax posts is determined by territorial authority of the State Tax Administration of Ukraine (further - monitoring body) by the location of the company using oil products in ethylene production.

3. The monitoring body on the location of the manufacturing company of ethylene appoints the representative (representatives) to tax post of such company (further - the representative monitoring body on tax post) which exercises constant direct supervision behind target use of oil products as raw materials for ethylene production.

4. The list of representatives monitoring body - producers of ethylene affirms as tax posts of the companies the relevant order monitoring body.

Also are determined by this order operating procedure and control of work of representatives monitoring body in tax posts (corresponds to working hours of the manufacturing company of ethylene) and measures for material logistics, transport servicing, other conditions necessary for ensuring effective control.

The copy of the order on appointment of representatives monitoring body goes to tax post to the head of the manufacturing company of ethylene who in three-day time shall issue the relevant order which provides creation of conditions for effective work of representatives monitoring body on tax post.

5. Corresponding monitoring body control work of tax posts at the manufacturing companies of ethylene and according to provided information of such posts carry out the analysis of activities of the manufacturing company of ethylene of rather target use of oil products.

6. Acceptance of oil products as raw materials for ethylene production from the producer or imported on customs area of Ukraine by the manufacturing company of ethylene surely is performed with the assistance of the representative monitoring body on tax post of such company.

II. Tasks and functions of representatives of monitoring body in tax posts

1. The monitoring body in tax posts of the companies - producers of ethylene is the main objective of representatives implementation of constant direct supervision behind target use of oil products only as raw materials for ethylene production and non-admission of inappropriate use of the received oil products.

2. According to the assigned tasks representatives monitoring body on tax posts of the manufacturing companies of ethylene:

1) exercise control for:

timeliness and completeness warehouse and financial accounting of the oil products arriving as raw materials for ethylene production;

storage and target use of the oil products arriving as raw materials for ethylene production;

in amounts of intake of oil products as raw materials for ethylene production;

compliance of the amounts spent for production of oil products, to amounts of the made ethylene on the basis of source documents;

2) participate in carrying out monthly inventory count of remaining balance of the received and imported oil products and the made ethylene;

3) approve the certificate of the drawer of target use of oil products as raw materials for ethylene production;

4) are provided to the head of the manufacturing company of ethylene of the offer on elimination of the revealed violations of the procedure for accounting and storage of oil products established by the legislation;

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