RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of June 22, 2005 No. 498

Question of release, the address and repayment of tax anticipation bills (tax receipts) which are issued before receipt of nedenaturovanny ethyl alcohol

According to part of the twentieth article 7 of the Law of Ukraine "About the excise duty on alcoholic beverages and tobacco products" the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure for release, the address and repayment of tax anticipation bills, avalized bank (tax receipts) which are issued before receipt of the ethyl alcohol which is not denatured and is ensuring accomplishment of the obligation on payment of the excise duty which is applied.

2. Repayment of the bills of exchange issued before entry into force of this resolution is performed according to requirements of the Procedure for issue and repayment of tax anticipation bills which confirm obligations on payment of the amount of the excise duty and are issued by subjects of business activity in case of the receipt of the ethyl alcohol which is not denatured, intended for conversion on other excisable products, approved by the resolution of the Cabinet of Ministers of Ukraine of February 27, 1999 N275.

3. Recognize invalid, resolutions of the Cabinet of Ministers of Ukraine according to the list which is attached.

Approved by the resolution of the Cabinet of Ministers of Ukraine of June 22, 2005, No. 498

The procedure for release, the address and repayment of tax anticipation bills, avalized bank (tax receipts) which are issued before receipt of the ethyl alcohol which is not denatured and is ensuring accomplishment the obligation on payment of the excise duty

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