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The document ceased to be valid since  July 16, 2016 according to the Resolution of the Cabinet of Ministers of Ukraine of  July 13, 2016 No. 442

RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of December 27, 2001 No. 1729

About providing consumers with natural gas

(as amended on 28-02-2015)

For the purpose of reliable providing industries of national economy and the population with natural gas, the Cabinet of Ministers of Ukraine decides increase in responsibility for timely carrying out calculations:

1. Approve the Procedure for providing consumers with natural gas it (is applied).

2. Determine that the need for natural gas is satisfied:

1) the populations - from the natural gas resource created due to sale by the companies which share of the state in authorized fund constitutes 50 percent and more by economic societies, 50 percent and more shares (share, shares) which is in authorized capitals of other economic societies which controlling stock the state holds, and also affiliated enterprises, representations and branches of such companies and societies, agreement parties about joint activities concluded with participation of noted companies and societies, and/or persons of National joint stock company "Naftogaz of Ukraine" of all amount of natural gas authorized by such agreements (including oil (passing) gas) own production which is performed based on special permissions to use of natural resources (except for amounts of the gas used by mining companies according to the directions determined by the balance year balance of stay and distribution of natural gas across Ukraine approved by the Cabinet of Ministers of Ukraine), and in case of shortage - at the expense of other resources of National joint stock company "Naftogaz of Ukraine".

The national joint stock company "Naftogaz of Ukraine" is authorized subject on forming of natural gas resource for the population and consumers of Ukraine and shall provide the guaranteed suppliers with natural gas resource in amount necessary for it.

The companies specified in paragraph one of this subitem and also agreement parties about joint activities according to which the size of fee of the companies which share of the state in authorized fund constitutes 50 percent and more of economic societies, 50 percent and more shares (share, shares) which are in authorized capitals of other economic societies which controlling stock the state holds, and also affiliated enterprises of representations and branches of such companies and societies are made by 50 percent and more general size of fees of agreement parties about joint activities, realize the extracted natural gas (except for amounts of gas which is used by mining companies according to the directions determined by the balance year balance of receipt and distribution of natural gas across Ukraine approved by the Cabinet of Ministers of Ukraine) exclusively National joint stock company "Naftogaz of Ukraine" at the price, the approved National commission of regulation of power industry for each subject of the housekeeping determined in this paragraph.

The realization of natural gas for requirements satisfaction of the population is enabled by subjects of housekeeping which have the license for supply of natural gas on regulated rate, at the prices established by the National commission of regulation of power industry;

2) organizations and the organizations which are financed from state and local budgets, the subjects of housekeeping making heat energy including the block (modular) boiler rooms, boiler rooms established on roofing and attached - from resources of the imported natural gas of National joint stock company "Naftogaz of Ukraine".

The realization of natural gas is enabled:

for requirements satisfaction of organizations and organizations which are financed from state and local budgets, - subjects of housekeeping which have the license for supply of natural gas on regulated rate;

for requirements satisfaction of subjects of housekeeping which make heat energy, including the block (modular) boiler rooms, boiler rooms established on roof and attached - National joint stock company "Naftogaz of Ukraine", and subjects of housekeeping which perform supply of natural gas on regulated rate;

3) It is excluded;

4) the gas companies for production and technological expenses and own requirements, and also production of the liquefied gas - at the expense of amounts of natural gas of own production;

5) It is excluded;

3. Determine that in 2006 the natural gas imported on customs area of Ukraine under the external economic contracts concluded in pursuance of international treaties of Ukraine, and which is drawn up by customs authorities in the release mode in free turnover with release from taxation on value added is implemented by National joint stock company "Naftogaz of Ukraine" and Gaz-teplo affiliated enterprise, and also subjects of managing which have the license for carrying out economic activity on supply of natural gas on the regulated rate, using zero rate of the value added tax (except supply of the population, budgetary institutions and other consumers who are not payers of the specified tax), in the presence:

contracts for such acquisition with indication of who possesses delivered gas;

contracts for own supply of such gas with obligatory specifying who possesses delivered gas and individual tax number of the consumer - the taxpayer on value added;

cargo accompanying documents (commodity transport and tax delivery notes, delivery-acceptance certificates) in which surely it is specified to whom delivered gas, the subject of managing and its individual tax taxpayer number on value added belongs.

National joint stock company "Naftogaz of Ukraine" and affiliated enterprise "Is warm", subjects of managing which have the license for carrying out economic activity on supply of natural gas on the regulated rate, during accomplishment of transactions selling the natural gas imported by the Company on customs area of Ukraine under the external economic contracts provide maintaining separate business and tax accounting and creation of monthly balance of receipt and distribution of such natural gas.

National joint stock company "Naftogaz of Ukraine" (taking into account data of Gaz-teplo affiliated enterprise and subjects of managing which have the license for carrying out economic activity on supply of natural gas on the regulated rate) no later than the 30th which comes behind reporting, submits to State Tax Administration information on amounts of receipt and distribution of natural gas (in quantitative and value term) which transaction taxation selling natural gas is performed on zero rate with indication of such amounts on regions and categories of consumers.

4. To provide to heads of the central executive bodies, the Chairman of the board of ministers of the Autonomous Republic of Crimea, chairmen of the regional, Kiev and Sevastopol city public administrations timely carrying out in full calculations for the consumed natural gas by organizations and the organizations which are financed from state and local budgets.

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