RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of November 24, 1997 No. 1303

About approval of the Procedure for registration by bills of exchange of tax payment from products that is delivered on production by cooperation, and their repayments

In pursuance of article 2 of the Law of Ukraine "About ratification of the Agreement between the Government of Ukraine and the Government of the Azerbaijan Republic about production cooperation" the Cabinet of Ministers of Ukraine decides:

Approve the Procedure for registration by bills of exchange of tax payment from products which it is delivered in production cooperation and their repayments it (is applied).

No. 1303 is approved by the resolution of the Cabinet of Ministers of Ukraine of November 24, 1997

Procedure registration by bills of exchange of tax payment from products that is delivered in production cooperation, and their repayments

1. This Procedure determines single rules of issue, accounting and repayment of bills of exchange which are issued by business entities on the amount of taxes, including customs duty and the excise duty, from products which are delivered in production cooperation, according to agreements on production cooperation between the Cabinet of Ministers of Ukraine and the governments of the State Parties of the CIS, and also payment of the specified taxes on condition of use of these products not on appointment or in case of not export it for borders of customs area of Ukraine.

2. Terms which are used in this Procedure have such value:

the drawer - business entity which issues the bill of exchange in case import to Ukraine to products which are delivered in production cooperation according to lists to the interdepartmental agreements signed according to Regulations on procedure for deliveries and customs clearance of products in production cooperation of the companies and industries of the State Parties of the CIS approved by the resolution of the Cabinet of Ministers of Ukraine of May 18, 1994 N 323;

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