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LAW OF UKRAINE

of February 17, 2000 No. 1457-III

About elimination of discrimination in the taxation of the subjects of managing created with use of property and means of domestic origin

(as amended on 31-05-2016)

This Law is directed to protection of the competition between the subjects of managing created without attraction of financial resources or property (the property or non-property rights) of foreign origin and the subjects of managing created with participation of the foreign capital, ensuring the state protection of domestic manufacturer and constitutional rights and freedoms of citizens of Ukraine.

Article 1. In the territory of Ukraine to subjects of managing or other legal entities, their branches, departments, separate divisions, including permanent missions of nonresidents (further - the companies), created with participation of foreign investments, irrespective of forms and time of their introduction, the national treatment of currency control and collection of taxes, charges (obligatory payments) established by the laws of Ukraine for the companies created without participation of foreign investments is applied.

Article 2. The companies created with participation of foreign investments and also objects (results) of joint activities in the territory of Ukraine with participation of foreign investments without creation of the legal entity, including on the basis of agreements (contracts) on production cooperation, coproduction, joint activities, etc., are subject to currency and customs regulation and the taxation by the rules established by the legislation of Ukraine concerning currency and customs regulation and the taxation of the companies created without participation of foreign investments.

Article 3. The special legislation of Ukraine about foreign investments, and also the state guarantees of protection of foreign investments determined by the legislation of Ukraine do not regulate questions of the foreign, customs and tax legislation existing in the territory of Ukraine if other is not provided by international treaties of Ukraine which consent to be bound is this the Verkhovna Rada of Ukraine.

Article 4. Action is cancelled:

The law of Ukraine "About foreign investments" (Sheets of the Verkhovna Rada of Ukraine, 1992, N 26, the Art. 357);

The decree of the Cabinet of Ministers of Ukraine of May 20, 1993 N 55-93 "About the mode of foreign investment" (Sheets of the Verkhovna Rada of Ukraine, 1993, N 28, the Art. 302);

Resolutions of the Supreme Council of Ukraine "About procedure for enforcement of the Law of Ukraine "About foreign investments" (Sheets of the Verkhovna Rada of Ukraine, 1992, N 26, the Art. 358);

Item 5 of the Resolution of the Supreme Council of Ukraine "About procedure for enforcement of the Law of Ukraine "About the mode of foreign investment" (Sheets of the Verkhovna Rada of Ukraine, 1996, N 19, Art. 81; 1999, N 36, Art. 327).

Article 5. This Law extends to the companies with foreign investments, irrespective of time of introduction of foreign investments, including before enforcement and during operation of the Law of Ukraine of March 13, 1992 "About foreign investments", the Decree of the Cabinet of Ministers of Ukraine of May 20, 1993 N 55-93 "About the mode of foreign investment" and the Law of Ukraine of March 19, 1996 "About the mode of foreign investment".

This Law does not extend to the legal relationship determined by the Law of Ukraine "About production incentive of cars in Ukraine".

The companies, the obtained loans (credits) from international financial institutions under the state guarantees which perform transactions on import to customs area of Ukraine of goods which taxation basis is their customs value pay taxes, charges (obligatory payments) according to the procedure, acting before entry into force of this Law, before complete repayment of obligations on such loans (credits) or before warranty case.

Article 6. To the Cabinet of Ministers of Ukraine and the National Bank of Ukraine in two weeks to bring the decisions into accord with this Law.

Article 7. This Law becomes effective from the date of its publication, except Articles 1-4 and paragraph one of Article 5, which become effective from the date of enforcement of the Law of Ukraine "About the mode of foreign investment".

The judgments on application to the companies with foreign investments, to their affiliated enterprises, and also branches, departments and other separate divisions of the state guarantees of protection of investments which are taken out based on the legal acts specified in article 4 of this Law are subject to execution only in the part which is not contradicting this Law.

President of Ukraine

L. Kuchma

 

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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