RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of December 24, 2003 No. 2002

About approval of the Mechanism of collection of collection in the form of the target allowance to applicable fare on electrical and heat energy

According to part four of article 1 of the Law of Ukraine "About system of the taxation" the Cabinet of Ministers of Ukraine decides:

1. Approve the Mechanism of collection of collection in the form of the target allowance to applicable fare on electrical and heat energy it (is applied).

2. This resolution becomes effective since January 1, 2004.

No. 2002 is approved by the resolution of the Cabinet of Ministers of Ukraine of December 24, 2003

The mechanism of collection of collection in the form of the target allowance to applicable fare on electrical and heat energy

1. This Mechanism establishes single rules of calculation and payment of collection in the form of the target allowance to applicable fare on electrical and heat energy (further - collection).

2. Payers of collection is the State company "Energorynok" and legal entities - electric power producers which is on sale out of the wholesale market of electrical energy, and heat energy.

3. Subject to calculation of collection are:

for the State company "Energorynok" - the cost of the released electrical energy excluding tax on value added;

for legal entities - producers of electrical and heat energy - the cost of the released electrical energy which is on sale out of the wholesale market of electrical energy, reduced by the cost of the electrical energy developed by qualified cogeneration installations and small hydroelectric power stations capacity to 20 MW and heat energy excluding tax by value added.

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