of December 20, 2005 No. 3235-IV
About the Government budget of Ukraine for 2006
Article 1. Determine the income of the Government budget of Ukraine for 2006 in the amount of 127.516.631 thousand hryvnias, including the income of the general fund of the Government budget of Ukraine - in the amount of 97.264.420, 3 thousand hryvnias and the income of special fund of the Government budget of Ukrainyv to the amount of 30.252.210, 7 thousand hryvnias, according to the appendix N1 to this Law.
Approve expenses of the Government budget of Ukraine for 2006 in the amount of 140.199.363, 7 thousand hryvnias, including expenses of the general fund of the Government budget of Ukraine - in the amount of 109.491.625, 8 thousand hryvnias and expenses of special fund of the Government budget of Ukraine - in the amount of 30.707.737, 9 thousand hryvnias.
Approve for 2006:
amounts of return of the credits to the Government budget of Ukraine in the amount of 2.207.670, 1 thousand hryvnias, including return of the credits to the general fund of the Government budget of Ukraine - in the amount of 718.223 thousand hryvnias and return of the credits to special fund of the Government budget of Ukraine - in the amount of 1.489.447, 1 thousand hryvnias;
loan granting amounts from the Government budget of Ukraine in the amount of 2.770.604, 3 thousand hryvnias, including loan granting from the general fund of the Government budget of Ukraine - in the amount of 230.466, 9 thousand hryvnias and loan granting from special fund of the Government budget of Ukraine - in the amount of 2.540.137, 4 thousand hryvnias.
Establish the extreme extent of central government budget deficit of Ukraine for 2006 in the amount of 13.245.666, 9 thousand hryvnias, including the extreme extent of deficit of the general fund of the Government budget of Ukraine - in the amount of 11.739.449, 4 thousand hryvnias and the extreme extent of deficit of special fund of the Government budget of Ukraine - in the amount of 1.506.217, 5 thousand hryvnias, according to the appendix N2 to this Law.
Establish turnover cash of the Government budget of Ukraine for 2006 at the rate to two percent of the expenses of the general fund of the Government budget of Ukraine determined by this Article.
Create in the Government budget of Ukraine Stabilization fund in the amount of 3.000.000 thousand hryvnias which is used by introduction of amendments to this Law.
Free balance of the general fund of the Government budget of Ukraine for January 1, 2006 is used by introduction of amendments to this Law.
Article 2. Determine that for 2006 belong to the income of the general fund of the Government budget of Ukraine:
1) the value added tax (except tax debt of last years on the value added tax of the housing-and-municipal companies, companies of fuel and energy complex which is source of forming of special fund of the government budget in the corresponding directions determined in this Law);
2) the income tax of the companies (except the income tax of the companies of utility property and tax debt of last years on the income tax of the housing-and-municipal companies, companies of fuel and energy complex which is source of forming of special fund of the government budget in the corresponding directions determined in this Law);
3) collection for special water use;
4) collection for special use of forest resources of the state value;
5) payments for use of natural resources of nation-wide value;
6) collection percent 25,45 for the exploration works performed at the expense of the Government budget of Ukraine (except the receipts determined by Item 35 of article 11 of this Law);
7) the excise duty from the goods made in Ukraine (except the excise duty from the goods made in Ukraine which is paid by the payers registered in the Autonomous Republic of Crimea, the excise duty from the oil products and vehicles made in Ukraine);
8) the excise duty from the goods imported on the territory of Ukraine (except the excise duty from the oil products and vehicles imported on the territory of Ukraine);
9) payment for licenses for certain types of economic activity (except payment for licenses which are granted by Council of Ministers of the Autonomous Republic of Crimea, executive bodies of local councils and local executive bodies, and payments for licenses for the right of retail trade by alcoholic beverages and tobacco products);
10) the means received for making of consular actions in the territory of Ukraine and 90 percent of the means received for making of consular actions outside Ukraine in the procedure established by the Cabinet of Ministers of Ukraine;
11) import duty (except import duty for oil products and vehicles and tires to them);
12) rent payment for oil, natural gas, gas condensate which are got in Ukraine;
13) receipts from placement in organizations of banks of temporarily available budgetary funds which are considered on accounts of the State Treasury of Ukraine;
14) the state fee in part which according to the law is enlisted in the government budget;
15) receipts from sanctions (penalties, penalty fee and so forth) which are applied according to solutions of authorized officers of the Antimonopoly Committee of Ukraine, other executive bodies (except administrative penalties which are imposed by executive bodies of the relevant councils and the administrative commissions formed by them in accordance with the established procedure), and also on the decisions of the courts made according to appeals of authorized divisions of the Ministry of Internal Affairs of Ukraine in the field of traffic safety; penalties owing to failure to carry out of the budgetary funds signed by the manager of agreements with subjects of managing on purchase of goods, works and services at the expense of means of the government budget;
16) means from realization of the property seized by a court decision, treasures, the property received by the state according to the procedure of inheritance or donation, ownerless property, including it which the owner or the receiver, currency values which are sent in the international mailings with violation of regulations of acts of Universal Postal Union, not handed international and internal mailings, property with limited storage duration, the property withdrawn for ensuring payment of penalties or for the purpose of compensation of the payments ought to the government budget, finds and also currency values and money which owners are unknown refused;
17) part of profit (income) of the economic organizations which is withdrawn in the budget, except receipt of funds from the State company "The national atomic power generation company "Energoatom" according to article 7 of the Law of Ukraine "About ordering of the questions connected with ensuring nuclear safety" (Sheets of the Verkhovna Rada of Ukraine, 2004, N 46, Art. 511; 2005 of NN 17-19, of the Art. 267), and the dividends (income) added on the share (shares, shares) of economic societies which are in state-owned property;
18) 80 percent of the means received by budgetary institutions and the organizations for the gold which are handed over in the form of scrap and waste, platinum, metals of platinum group, gemstones and 50 percent of the means received by budgetary institutions and the organizations for the silver which is handed over in the form of scrap and waste;
19) 20 percent of receipts in the State specialized fund of financing of nation-wide expenses on aviation activities and participation of Ukraine in the international aviation organizations;
20) 10 percent of harbor (administrative) fee;
21) assignments from the amounts of exceeding of settlement size of the salary fund on enterprise monopolists;
22) receipts from realization of razbronirovanny material values of mobilization reserve in the amounts determined in the appendix N1 to this Law by the general fund of the budget;
23) before differentiation of lands of the state-owned and utility property - 10 percent of sales proceeds of the parcels of land of nonagricultural appointment which are in state-owned property (except the parcels of land determined by Item 30 of Article 11 and the paragraph third Item 1 of article 64 of this Law); after differentiation of lands of the state-owned and utility property - 100 percent of sales proceeds of the parcels of land of nonagricultural appointment which are in state-owned property;
24) rent payment for transit transportation of natural gas (except tax debt of last years of the companies of fuel and energy complex which is source of forming of special fund of the government budget in the corresponding directions determined in this Law);
25) rent payment for oil transportation and oil products trunk oil pipelines and products pipelines;
26) rent payment for transit transportation of ammonia;
27) 50 percent of the amount of the executive collection collected by the public executive service;
28) receipts from National joint stock company "Neftegaz of Ukraine" on account of debt repayment under the Agreement between the Cabinet of Ministers of Ukraine and the Government of the Russian Federation on transfer from Ukraine to the Russian Federation of the MS heavy TU-160 and TU-95 bombers, cruise missiles of air basing of big range and the equipment;
29) payment for issue, renewal, prolongation of effective period of licenses for activities in the field of telecommunications and issue of copies and duplicates of such licenses;
30) payment for allocation of number resource;
31) payment for issue, renewal, prolongation of effective period of licenses to use radio-frequency resource of Ukraine and issue of duplicates of such licenses;
32) receipt of funds from realization of excessive arms, the military and special equipment, other property of the Armed Forces of Ukraine (except receipts from realization of military camps and other real estate);
33) 47 percent of the hire charge of the property (except military property and property of National academy of Sciences of Ukraine and industry academies of Sciences) belonging to budgetary institutions which contain at the expense of the government budget;
34) means which will arrive from advertisers of alcoholic beverages and tobacco products;
35) payment for the ponds provided in lease which are in basins of the rivers of nation-wide value;
36) payment for customs clearance of goods and vehicles out of the location of customs authorities or out of the working hours established for customs authorities (from the moment of acquisition by Ukraine of membership in the World organization of trade);
37) customs fees (until acquisition by Ukraine of membership in the World organization of trade);
38) receipt of funds from sale of special permissions (licenses) for use of natural resources and collection for issue of such permissions;
39) receipts from United Nations secretariat, OSCE or other regional organization for participation of the Ukrainian contingent of the Armed Forces of Ukraine in peacekeeping transactions;
40) means which will arrive from provision by bidders of providing their tender offer who are not subject to return to bidders in the cases provided by the Law of Ukraine "About purchase of goods, works and services for public funds" (Sheets of the Verkhovna Rada of Ukraine, 2000, N 20, of the Art. 148);
41) means which will arrive from the participant - the winner of procurement procedure, in case of the conclusion of the purchase agreement, ensuring its accomplishment which are not subject to return to the participant - the winner, in accordance with the terms of the agreement;
42) 97 percent of the hire charge of complete property complexes and other state-owned property, except the receipts determined by Item 33 of this Article;
43) export duty;
44) single collection which is levied at check points through frontier of Ukraine;
45) other income which is subject to transfer in the Government budget of Ukraine according to Article 29 of the Budget code of Ukraine (The sheet of the Verkhovna Rada of Ukraine, 2001, Art. N37-38, 189).
Article 3. Determine that subjects of managing which perform production of hydrocarbonic raw material, namely, natural gas (including oil (passing) gas) and gas condensate (except natural gas and gas condensate from sea fields) and oils (including from fields with the hardly got and depleted inventories, including over basic) based on special permissions (licenses) for mineral right, bring according to the procedure, determined by the Cabinet of Ministers of Ukraine, in the Government budget of Ukraine:
1) rent payment for natural gas (including oil (passing) gas):
in the amount of 30, the 6th hryvnias for 1.000 cubic meters of the extracted natural gas (including for basic and over the scope baselines extracted from fields with the hardly got and depleted inventories and also for oil (passing) gas), except the amounts of natural gas (including oil (passing) gas) extracted from deposits which completely lie at depth more than 5.000 meters;
in the amount of 15 hryvnias for 1.000 cubic meters of the extracted natural gas (including oil (passing) gas) from deposits which completely lie at depth more than 5.000 meters;
2) rent payment for oil (including for basic and over the scope baselines extracted from fields with the hardly got and depleted inventories):
in the amount of 876, the 17th hryvnias for one ton of oil extracted from deposits most of which part lies at depth up to 4.000 meters;
in the amount of 550 hryvnias for one ton of oil extracted from deposits most of which part lies at depth from 4.000 to 5.000 meters;
in the amount of 325 hryvnias for one ton of oil extracted from deposits most of which part lies at depth more than 5.000 meters;
3) rent payment for gas condensate:
in the amount of 876, the 17th hryvnias for one ton of the gas condensate extracted from deposits which lie at depth up to 5.000 meters inclusive;
in the amount of 325 hryvnias for one ton of the gas condensate extracted from deposits which completely lie at depth more than 5.000 meters.
After holding in 2006 each next auction for sale of oil, gas condensate, in the subsequent accounting (tax) periods the adjusting factor which is monthly determined by division of weighted average price of 1 ton of the oil which developed at the last auction to weighted average price of 1 ton of the oil which developed at auction which was held in October, 2005 is applied to the rates of rent payment for oil and gas condensate approved by this Article.
Article 4. Determine what the companies which share of the state in authorized fund exceeds 50 percent and also economic societies, more than 50 percent of shares (particles, shares) of which is in authorized capitals of other economic societies which shareholder is the state and holds in them controlling stock, perform:
sale of crude oil and gas condensate of own production, except amounts which are used on own technological requirements and also the gas liquefied (over amounts which are subject to sale for requirements of the population) - only at exchange auctions according to the procedure, established by the Cabinet of Ministers of Ukraine;
sale of the gas liquefied for ensuring requirements naseleniyaisklyuchitelno on specialized exchange auctions according to the procedure, established by the Cabinet of Ministers of Ukraine;
sale of natural gas of own production for requirements of the population (except for amounts of natural gas which is used by the gas companies for ensuring own technological requirements, and the amounts of natural gas extracted from fields of the Black and Azov seas over basic level of 2005) according to the procedure, established by the Cabinet of Ministers of Ukraine.
For the purpose of observance of regulations of this Article transfer of crude oil, gas condensate, gas natural, including liquefied on the terms of commission agreements, conversion to be provided, other agreements which do not provide transfer of property on them, is not allowed.
Article 5. Determine that subjects of managing which perform transportation by pipeline transport by the territory of Ukraine of natural gas, oils, oil products and ammonia bring in the Government budget of Ukraine:
rent payment for transit transportation of natural gas in the amount of 1, the 67th hryvnias for 1.000 cubic meters of gas on each 100 kilometers of distance;
rent payment for oil transportation by trunk oil pipelines in the amount of 4, the 5th hryvnias for one ton of oil which is transported;
rent payment for transportation of oil products by the main nefteproduktovoda in the amount of 4, the 5th hryvnias for 10 tons of oil products which are transported;
rent payment for transit transportation of ammonia in the amount of 3, the 7th hryvnias for one ton on each 100 kilometers of distance.
Payment of the specified payments is performed every ten days (15, the 25th of current month, the 5th day of the next month) proceeding from amounts of natural gas, oil, oil products and ammonia which are transported by the territory of Ukraine, according to the procedure, determined by the Cabinet of Ministers of Ukraine.
Calculations for rent payment for transit transportation of natural gas, ammonia through the territory of Ukraine and rent payment for oil transportation and oil products trunk oil pipelines and produktovoda move to bodies of collection for the base tax (reporting) period which is equal to calendar month (including in case of payment of monthly advance installments), - within 20 calendar days following behind the last calendar day of reporting (tax) month.
The amount of rent payment which was added for the accounting period and was not brought at the scheduled time (within 10 calendar days following behind the last day of the corresponding deadline for submission of the tax declaration) is paid in the Government budget of Ukraine with charge of penalty fee according to the procedure, established by the Law of Ukraine "About procedure for repayment of obligations of taxpayers to budgets and the state trust funds" (Sheets of the Verkhovna Rada of Ukraine, 2001, N 10, the Art. 44).
Article 6. Determine that subjects of managing which perform export:
natural gas in gaseous state, pay rate export (export) duties in the amount of 135 hryvnias for 1.000 cubic meters;
gas (except natural) in gaseous state, pay rate export (export) duties in the amount of 135 hryvnias for 1.000 cubic meters;
liquefied natural gas, pay rate export (export) duties in the amount of 135 hryvnias for 1 ton;
the liquefied gases (except natural), pay rate export (export) duties in the amount of 400 hryvnias for 1 ton,
if higher sizes are not established by the international treaties obligatory for Ukraine.
Article 7. To the Cabinet of Ministers of Ukraine to extinguish in 2006 the part of debt determined by the paragraph third parts one of article 1 of the Law of Ukraine "About restructuring of debt obligations of the Cabinet of Ministers of Ukraine before the National Bank of Ukraine" (Sheets of the Verkhovna Rada of Ukraine, 2000, N 31, Art. 248; 2002 of N 12-13, Art. 92; 2003, N 10-11, Art. 86; 2004, N 17-18, Art. 250; 2005, Art. N 7, 162, NN 17-19, of the Art. 267), in the amount of 252.500 thousand hryvnias.
Determine that the National Bank of Ukraine in 2006 brings in the Government budget of Ukraine quarterly equal parts excess of the estimate income over budgeted expenses of the National Bank of Ukraine for the total amount at least than 1.287.800 thousand hryvnias.
Article 8. Determine that in 2006:
in case of export (export) of goods (works, services) out of limits of customs area of Ukraine by barter (goods exchange) transactions the tax amount on value added paid (added) in connection with purchase of goods (works, services) does not belong on increase in the tax credit, and is included gross costs of production (address) of the taxpayer;
transactions on import of natural gas to customs area of Ukraine according to the external economic contracts signed on accomplishment of international treaties of Ukraine are exempted from taxation on value added;
transactions selling the natural gas imported on customs area of Ukraine according to the external economic contracts signed on accomplishment of international treaties of Ukraine except transactions selling such gas for the population, the budgetary institutions and other consumers who are not payers of this tax are assessed with tax on zero rate of the value added tax;
sale of special permissions (licenses) for use of natural resources is performed at auctions, except the cases determined by the Cabinet of Ministers of Ukraine. The procedure for holding auctions for sale of special permissions (licenses) for use of natural resources and procedure for their provision is established by the Cabinet of Ministers of Ukraine.
Article 9. Determine that means which arrive from the State company "The national atomic power generation company "Energoatom" according to article 7 of the Law of Ukraine "About ordering of the questions connected with ensuring nuclear safety" (Sheets of the Verkhovna Rada of Ukraine, 2004, N 46, of Art. 511; 2005 of NN 17-19, of the Art. 267), are enlisted in special fund of the Government budget of Ukraine according to the procedure, established by the Cabinet of Ministers of Ukraine.
These means are in addition considered in the State Treasury of Ukraine on the separate corresponding account as financial provision for removal from operation of atomic blocks.
Article 10. Determine that in 2006 to standard rates of collection for the exploration works performed at the expense of the government budget which are approved by the resolution of the Cabinet of Ministers of Ukraine of January 29, 1999 N115 (The Official Bulletin of Ukraine, 1999, Art. N 5, 169), is applied 1,94 coefficient.
Article 11. Determine that sources of forming of special fund of the Government budget of Ukraine for 2006 regarding the income are:
1) the excise duty from the oil products and vehicles made in Ukraine;
2) the excise duty from the oil products and vehicles imported on the territory of Ukraine;
3) import duty for oil products and vehicles and tires to them;
4) 10 percent of the means received for making of consular actions outside Ukraine;
5) receipts from collection in the form of the target allowance to applicable fare on electrical and heat energy;
6) the payments connected with stay of the Black Sea Fleet of the Russian Federation in the territory of Ukraine according to the Agreement between the Government of Ukraine signed on May 28, 1997 and the Government of the Russian Federation on mutual calculations, are connected with separation of the Black Sea Fleet and stay of the Black Sea Fleet of the Russian Federation in the territory of Ukraine;
7) 50 percent of the amount of the executive collection collected by the public executive service;
8) receipt of funds from realization of equipment of military products and/or their components which belong to National space agency of Ukraine;
9) receipt of funds from realization of excessive arms, the military and special equipment, other property of the military forming formed according to the laws of Ukraine (except the Armed Forces of Ukraine) and law enforcement agencies;
10) charges on compulsory national pension insurance which according to the law are paid when implementing non-cash transactions on purchase sale of currencies, trade in jewelry from gold (except wedding rings), platinum and gemstones and in case of alienation of cars, from transactions of purchase and sale of the real estate, on provision of services of cellular mobile communication (the additional charges on pension payment) according to the procedure, determined by the Cabinet of Ministers of Ukraine;
11) 80 percent of receipts in the State specialized fund of financing of nation-wide expenses on aviation activities and participation of Ukraine in the international aviation organizations;
12) 90 percent of harbor (administrative) fee;
13) receipts in insurance fund of safety of aircraft;
14) receipts from charges for preparation for state registration of copyright and agreements which concern the author's right to the work, and means received from sale of control brands;
15) receipts from issue of certificates on export-import transactions with drugs, psychotropic substances and precursors;
16) own receipts of budgetary institutions (including scientific institutions of National academy of Sciences of Ukraine and industry academies of Sciences) which contain at the expense of means of the government budget, including the hire charge of military property, property of National academy of Sciences of Ukraine and industry academies of Sciences and 50 percent of the hire charge of other property belonging to budgetary institutions which contain at the expense of means of the government budget;
17) receipts from realization of material values of the state reserve;
18) receipts from realization of razbronirovanny material values of mobilization reserve over the amounts determined by the appendix N 1 to this Law by the general fund of the Government budget of Ukraine;
19) receipts from United Nations secretariat, OSCE and other regional organization for participation of the Ukrainian contingent of law-enforcement bodies of Ukraine in peacekeeping transactions;
20) receipts in Social Security Fund of disabled people;
21) 65 percent of collection for pollution of the surrounding environment;
22) 70 percent of receipts from collection for holding tour actions;
23) collection percent 74,55 for the exploration works performed at the expense of the Government budget of Ukraine (except the receipts determined by Item 35 of this Article);
24) receipts from payment for execution of the certificate of the foreign Ukrainian;
25) receipts from the State company "The national atomic power generation company "Energoatom" from debt repayment of the company before trust industry fund of creation of nuclear and fuel cycle in Ukraine for the acquired concentrate of natural uranium and the nuclear fuel delivered to it on compensation basis during 1994-1999 in the amount of 120.000 thousand hryvnias;
26) receipt of funds from collection on development of wine growing, gardening and hop-growing;
27) receipt of funds from the State company "The national atomic power generation company "Energoatom" according to article 7 of the Law of Ukraine "About ordering of the questions connected with ensuring nuclear safety" (Sheets of the Verkhovna Rada of Ukraine, 2004, N 46, Art. 511; 2005, NN 17-19, of the Art. 267);
28) receipt of collection in the form of the target allowance to applicable fare on natural gas for consumers of all patterns of ownership;
29) receipts from the power generation companies on account of debt repayment before Goskomrezerv for the organic fuel delivered during 1997-2000, but is at least 50.000 thousand hryvnias;
30) 95 percent of the means received from sale of the parcels of land of nonagricultural appointment which are in state-owned property on which objects, privatizeable are located;
31) interest for using the soft long-term public credit granted to young families and lonely young citizens on construction (reconstruction) and acquisition of housing;
32) 3 percent of the hire charge of complete property complexes and other state-owned property, and also 3 percent of the hire charge of the property (except military property and property of National academy of Sciences of Ukraine and industry academies of Sciences) belonging to budgetary institutions which contain at the expense of the government budget;
33) tax debt of last years and the added amounts of taxes which arose after carrying out calculations according to article 36 of this Law of the housing-and-municipal companies the companies of fuel and energy complex for the income tax of the companies (except the companies of utility property), to the value added tax, rent payment for transit transportation of natural gas which go for calculations concerning debt repayment of citizens for housing and communal services and energy carriers on account of partial compensation of losses from depreciation of cash savings and for debt repayment of last years of difference in rates for heat energy, the services of water supply and water disposal delivered to the population which arose in connection with discrepancy of actual cost of heat energy, services of water supply and water disposal to rates which affirmed public authorities or local government bodies;
34) payments which are connected with agreement performance between the Government of Ukraine and the Government of the Russian Federation about participation of the Russian Federation in development of the social and economic sphere of the city of Sevastopol and other settlements in which military forming of the Black Sea Fleet of the Russian Federation in the territory of Ukraine are deployed;
35) receipts from debt repayment of Ukrgazvidobuvannya subsidiary company of National joint stock company "Neftegaz of Ukraine" on collection for the exploration works performed at the expense of the government budget, developed as of December 1, 2005, on condition of accomplishment of planned quarterly receipts of this collection in the general fund of the government budget in 2006;
36) receipts from realization of military camps and other real estate of the Armed Forces of Ukraine;
37) receipts from repayment of tax debt of the companies of Concern of broadcasting, radio communication and television or their creditors in the government budget.
Article 12. To the state company "The national atomic power generation company "Energoatom" to provide with monthly equal parts during 2006 transfer in special fund of the government budget to 120.000 thousand hryvnias of debt to trust industry fund of creation of nuclear and fuel cycle in Ukraine for the acquired concentrate of natural uranium and the nuclear fuel delivered to it on compensation basis during 1994-1999.
Article 13. Establish for limiting December 31, 2006 the size of the public internal debt of Ukraine in the amount of 18.689.481, 2 thousand hryvnias and in the amount 1.083.911,9 of thousand dollars of the USA, the extreme size of the public external debt of Ukraine - in the amount equivalent 9.172.389,7 to thousand dollars of the USA.
Article 14. Determine that the state internal and external borrowing is performed within the total amount of the sizes of the public internal debt of Ukraine and the public external debt of Ukraine established by limiting this Law. In case of receipt of funds from the internal (external) sources of financing of certain type determined by the appendix N 2 to this Law in incomplete amount increase in receipt of funds from external (internal) sources of financing of other type with limiting corresponding exceeding of the size of the public external (internal) debt of Ukraine due to exceeding of the corresponding amounts of borrowing with the corresponding adjustment of total amount of the public debt determined by article 13 of this Law with obligatory informing Committee of the Verkhovna Rada of Ukraine concerning the budget is allowed.
Article 15. Determine that in 2006 provision of the state guarantees, guarantees of Council of Ministers of the Autonomous Republic of Crimea and guarantees of local government bodies (except guarantees on the loans which are granted by international financial institutions or on the terms of joint financing together with international financial institutions and also according to obligations of the Public mortgage institution) is not performed.
Legal entities concerning whom the Cabinet of Ministers of Ukraine makes the decision on loan granting or guarantees shall give counter, irrevocable and unconditional securities of banks which during 2005-2006 observe the obligatory economic standard rates established by the National Bank of Ukraine, or to provide other due providing and to pay in the Government budget of Ukraine payment for their obtaining in the amount of, established by the Cabinet of Ministers of Ukraine.
Establish amount of provision of the state guarantees for limiting 2006:
according to loans from international financial institutions in the amount
2.043.585 one thousand hryvnias;
according to obligations of the Public mortgage institution in the amount
1.000.000 one thousand hryvnias according to the procedure, established by the Cabinet of Ministers of Ukraine in coordination with Committee of the Verkhovna Rada of Ukraine concerning the budget;
on borrowing facilities under guarantees of the Government of Ukraine Public service of highways of Ukraine in the amount has more and more
1.800.000 one thousand hryvnias according to the procedure, established by the Cabinet of Ministers of Ukraine in coordination with Committee of the Verkhovna Rada of Ukraine concerning the budget, on: capital repairs of Kipti-Glukhiv-Bachivsk Highway on Kipti-Vertiivk's site, reconstruction and capital repairs of number of sections of Kiyevkovel-Yagodin Highway, capital repairs of the highway Kiev-Odessa on sites Kiyev-Zhashkov, Chervonoznamenka-Odessa; increase in technical condition of Kharkiv-Simferopol-Sevastopol Highway (capital repairs on Merefa-Pereshchepino's site, completion of construction of the site Lyubotin-Merefa, reconstruction of the site Pereshchepino-Novomoskovsk); reconstruction of Kiyev-Harkov-Dovzhansky Highway on the site Piryatin-Poltava.
Article 16. The Ministry of Finance of Ukraine has the right on behalf of Ukraine to undertake the obligations connected with borrowing implementation including concerning refusal of sovereign immunity in the possible legal cases connected with return of loans and release of payments according to agreements from any commissions, taxes and other obligatory payments, during time of action of the obligation for return of the borrowed means.
Article 17. In case of accomplishment of warranty obligations by the state before foreign creditors by implementation of payments for the account of means of the Government budget of Ukraine or by the conclusion with such creditors of agreements on restructuring of the amounts which return is guaranteed by Ukraine legal entities whose obligations are guaranteed, from the moment of such accomplishment have arrears to the state on the loans attracted under the state guarantees of actual expenses of the government budget and/or such restructured amounts, and to the state, respectively, pass the rights of the creditor and the right to demand from the debtor repayment of such debt in the procedure established by the law.
Part one of this Article does not extend to the relations concerning the loans attracted by the state and provided to borrowers - to residents of Ukraine based on the relevant agreements.
Article 18. Grant the right to the Ministry of Finance of Ukraine to perform transactions with public debt of Ukraine for the purpose of economy of budgetary funds, including transactions concerning exchange, release and the redemption of the state debt obligations, in case of limiting observance of the size of public debt on the end of the year.
The Ministry of Finance of Ukraine monthly informs the Verkhovna Rada of Ukraine on the performed transactions with public debt of Ukraine. The detailed list of the performed transactions with public debt of Ukraine joins the stand-alone program in the annual statement about accomplishment of the law on the Government budget of Ukraine which moves in the Verkhovna Rada of Ukraine.
Article 19. Grant the right to the Ministry of Finance of Ukraine to perform transactions of short-term nature in the security market and placement of budgetary funds on deposits due to temporary attraction of financial resources of the single treasurer account with subsequent their renewal until the end of the year according to the procedure determined by the Cabinet of Ministers of Ukraine in coordination with Committee of the Verkhovna Rada of Ukraine concerning the budget.
Article 20. Determine that for 2006 treat receipts of financing of the general fund of the Government budget of Ukraine:
1) receipts as a result of implementation of the state internal and state external borrowing;
2) 99 percent of the means received from the privatization of state-owned property and other receipts which are directly connected with process of privatization and crediting of the companies taking into account Items 2 and 3 of article 21 of this Law;
3) return of funds from deposits or presentation of securities which are used for liquidity management;
4) changes of amounts of cash of the general fund of the Government budget of Ukraine.
Article 21. Determine that sources of forming of special fund of the Government budget of Ukraine for 2006 regarding financing are:
1) loans which are attracted by the state from the international and foreign organizations for the purpose of their further recrediting or provision of transfers for implementation of projects of development;
2) 1 percent of the means received from the privatization of state-owned property and other receipts which are directly connected with process of privatization and crediting of the companies, but is no more than 59.987 thousand hryvnias, taking into account Item 3 of this Article;
3) means which will arrive from privatization of objects of construction in progress which were constructed according to the Chernobyl construction program, but is no more than 130 thousand hryvnias.
Article 22. Recognize in 2006 bodies of the State Tax Service of Ukraine as bodies of collection of arrears of legal entities to the state on the loans attracted by the state or under the state guarantees and budget loans.
Allow the Ministry of Finance of Ukraine to attract in 2006 legal entities to representative office of public authorities in courts on cases on collection of arrears to the state on the credits attracted with the state or under the state guarantees and budget loans, including in the course of bankruptcy concerning which collection to bodies of Tax Service it was refused.
Grant to the Ministry of Finance of Ukraine the right to use on payment of such services of legal entities up to five percent from actual receipts in the government budget owing to ensuring collection with these persons of implementation.
Article 23. Determine that the means received according to Item 6 of article 11 of this Law go for repayment of public debt of Ukraine in front of the Russian Federation according to the signed intergovernmental agreement.
Article 24. To provide to fund of state-owned property of Ukraine in 2006 receipt in the Government budget of Ukraine of the means received from privatization of state-owned property according to Item 2 of Article 20, of Items 2 and 3 of article 21 of this Law, in the amount at least than 2.121.532 thousand hryvnias.
Article 25. Grant to the Ministry of Finance of Ukraine the right to perform in 2006 on open auctions sale of right to claim of repayment delayed more than three years of debt to the state on the loans attracted by the state or under the state guarantees, to budget loans and financial aid on the return basis including which is drawn up by promissory notes addressed to the Ministry of Finance of Ukraine.
Bills of exchange are issued in loan currency, budget loan and financial aid on returnable basis on which legal resident persons have debt to the state. At the same time the writedown of initial sale of rights to claim to 50 percent of their nominal amount is allowed.
The amount of penalty fee which is added owing to failure to carry out by the borrower of obligations on the credit and/or budget loan, financial aid on returnable basis on the outstanding amount which is drawn up by bills of exchange, is written off.
The Ministry of Finance of Ukraine performs sale of such rights to claim according to the procedure, established by the Cabinet of Ministers of Ukraine.
Article 26. On partial change of part two of article 21 of the Law of Ukraine "About privatization of state-owned property" (Sheets of the Verkhovna Rada of Ukraine, 1997, N 17, Art. 122; 2002, N 12-13, Art. 92; 2003, N 10-11, Art. 86; 2005, 162, of NN 17-19, of the Art. 267) to allow Art. N 7, in the course of privatization of state-owned property payment of its cost in freely converted foreign currency.
Article 27. Approve budget settings to the main managers of means of the Government budget of Ukraine for 2006 by executives in charge according to budget programs and centralized actions and programs by administrative and territorial units according to appendices N 3, N4 and N5 to this Law.
In the course of accomplishment of the government budget in exceptional cases on reasonable representation of the main manager of means of the government budget Ministry of Finance of Ukraine performs expense reallocation according to the budget program by economic classification within the total amount of its budget settings separately on general and special funds of the government budget, and redistribution of budget settings according to budget programs in borders of total amount of the main manager of means of the government budget separately on general and special funds is performed only in coordination with Committee of the Verkhovna Rada of Ukraine concerning the budget.
The transfer of budget settings provided by part six of Article 23 of the Budget code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2001, N 37-38, Art. 189), redistribution of budget settings on provision of pensions of the military personnel and faces of the commanding and ordinary structure between the main managers of means of the government budget and budget settings on centralized actions and programs between administrative and territorial units is performed in coordination with Committee of the Verkhovna Rada of Ukraine concerning the budget according to the procedure, determined by the Ministry of Finance of Ukraine.
Increase in budget settings on general and special funds of the Government budget of Ukraine is forbidden on:
compensation of employees of budgetary institutions due to reduction of other expenses;
development expenses due to reduction of budget settings by consumption expenses;
expenses according to the budget programs connected with functioning of public authorities due to reduction of other expenses.
Procedures for use of means of the government budget are determined by budget programs which are not connected with functioning of budgetary institutions by the Cabinet of Ministers of Ukraine. In procedures for use of means according to budget programs according to which the state support to subjects of managing is provided on covering of current expenses which are not provided with own income, to provide the mechanism of dependence of amounts of such support on the actual amounts of gross incomes of these subjects of managing on the corresponding types of activity.
Determine that in 2006 legislation regulations concerning production of education documents are implemented in the sizes and procedure determined by the Cabinet of Ministers of Ukraine in the expense limits considered in calculations in the Government budget of Ukraine and local budgets for 2006.
(Daleerasporyaditel) in case of accomplishment of the budget to provide to managers of means of the government budget in full carrying out calculations for electrical energy, heat energy, water supply, water disposal, natural gas and communication services which are consumed by budgetary institutions, without allowing any overdue debt on payment of above-mentioned goods and services. Provide to managers the conclusion of agreements on each type of energy carriers in borders of the reasonable limits of consumption set by the corresponding main manager.
The State Treasury of Ukraine makes payments according to orders of managers of means of the government budget only in the presence of the passports of budget programs approved in accordance with the established procedure.
To the State Treasury of Ukraine to perform expenses of the government budget based on the registered financial liabilities of the main managers of means.
Article 28. The list of construction objects and reconstruction of highways public of the state value affirms the Cabinet of Ministers of Ukraine.
Article 29. The expenses connected with content of employees of foreign diplomatic organizations of Ukraine irrespective of their departmental subordination, except military attaches, are carried out only through the Ministry of Foreign Affairs of Ukraine.
Article 30. Determine that in 2006 payment of the annual one-time help according to the Law of Ukraine "About the status of veterans of war, guarantees of their social protection" (Sheets of the Verkhovna Rada of Ukraine, 1993, N 45, Art. 425; 2000, N 14-15-16, Art. 121; 2001, N 2, Art. 10; 2002, N 12-13, Art. 92; 2003, N 10-11 Art. 86; 2004, N 17-18, Art. 250; 2005, N 7, 162, NN 17-19, of the Art. 267) is performed by the Art. in such sizes: to disabled veterans of the I group - 400 hryvnias, to disabled veterans of the II group - 330 hryvnias, to disabled veterans of III group - 270 hryvnias, to combatants - 250 hryvnias, to persons who have special merits before the Homeland - 400 hryvnias, members of families of the dead and wives (husbands) of the died combatants and participants of war recognized during lifetime as disabled people - 130 hryvnias, to participants of war - 50 hryvnias.
Article 31. Determine that in 2006 the accession to the international organizations and accession to international agreements, conditions of membership in which provide payment of fees or implementation of any other payments at the expense of means of the government budget, is performed according to the decision of the Cabinet of Ministers of Ukraine proceeding from the corresponding amounts determined on this purpose in the appendix N 3 to this Law, according to the procedure, determined by the Law of Ukraine "About international treaties of Ukraine" (Sheets of the Verkhovna Rada of Ukraine, 2004, N 50, by the Art. 540).
Article 32. Approve such list of the protected expenditure items of the general fund of the Government budget of Ukraine for 2006 on economic expense structure:
compensation of employees of budgetary institutions (code 1110);
charges on the salary (code 1120);
acquisition of medicines and dressings (code 1132);
providing with food (code 1133);
payment of utilities and energy carriers (1160);
interest payment on public debt (code 1200);
transfers to the population (code 1340);
transfers to local budgets (code 1320).
Determine the protected expenses of the Government budget of Ukraine for 2006 construction expenses (acquisition) of housing for the military personnel, reforming and development of the Armed Forces of Ukraine, intelligence activities, ensuring survivability and vzryvopozharobezopasnost of arsenals, bases and warehouses of arms, rockets and ammunition of the Armed Forces of Ukraine, utilization of regular types of the ammunition unsuitable for further storage and use, providing disabled people with prosthetic and orthopedic products, vehicles and rehabilitations, and also expenses on training with higher educational institutions I-IV of levels of accreditation, basic researches, applied scientific and scientific and technical developments.
Article 33. Determine that in 2006 fee on processing of electronic settlement documents and messages in system of wire transfers of the National Bank of Ukraine by the State Treasury of Ukraine is not performed.
Article 34. Determine that in 2006 for provision by bodies of the State Treasury of Ukraine to off-budget organizations of the services connected with servicing of the Kliyentkaznacheystvo software and hardware complex the payment according to the procedure and the sizes approved by the Cabinet of Ministers of Ukraine is levied.
Article 35. Determine that accomplishment of the decision made by public authority which according to the law has the right to its application on money recovery from accounts on which means of the government budget are considered is performed by the State Treasury of Ukraine with preliminary informing the Ministry of Finance of Ukraine.
The decision on money recovery from accounts on which means of the government budget are considered, is transferred to the State Treasury of Ukraine.
Indisputable write-off of funds from the account of the government budget is performed only by bodies of the State Treasury of Ukraine for priority of receipt of decisions for the account and within the corresponding budgetary appropriations.
Determine that compensation according to the law of damage caused to the citizen by illegal actions of bodies of inquiry, pretrial investigation, prosecutor's office, and also courts in 2006 upon the demand of bodies of the public executive service of Ukraine is performed by bodies of the State Treasury of Ukraine within the budget settings approved in the Government budget of Ukraine on this purpose in such procedure:
The State Treasury of Ukraine in the terms determined in the instruction writes off in indisputable procedure for benefit of the specified physical person the sum of funds from the single treasurer account of the Government budget of Ukraine determined to compensation;
the compensated amounts are considered by the State Treasury of Ukraine and displayed in the reporting on accomplishment of the government budget;
in case of the need for such expenses over amount of budget settings in the procedure established by the legislation relevant proposals concerning assignment from reserve fund of the government budget or introduction of amendments to the law on the Government budget of Ukraine are submitted.
Write-off of means from the budget for decisions of the courts concerning cost recovery of the seized and ownerless property which carried over the state is performed in sizes of the amounts of the means which came to the budget from realization of this property.
Write-off of means according to the relevant decision for benefit of workers, the military personnel, faces of the private and the commanding structure of budgetary institution which have the right to unpaid or preferential material and household security is performed by the State Treasury of Ukraine from the single treasurer account for the account and within the budgetary appropriations established on content of this organization.
Write-off of means according to the relevant decision for benefit of employees of organizations of education system on the payments provided by paragraphs the eighth or tenth parts one of article 57 of the Law of Ukraine "About education" (Sheets of the Verkhovna Rada of Ukraine, 1996, N 21, Art. 84; 2001, N 2, Art. 10; 2002, N 12-13, Art. 92), are performed by the State Treasury of Ukraine from the single treasurer account for the account and within the corresponding budget settings.
The means compensated by the state from the Government budget of Ukraine according to this Article are considered as losses of the Government budget of Ukraine. As the claimant in the cases on indemnification put to the Government budget of Ukraine according to this Article, bodies of prosecutor's office for representation of the corresponding materials by bodies of the State Treasury of Ukraine act.
Bodies of the State Treasury of Ukraine carry out decisions which are made by public authorities, on write-off of funds from accounts of managers of budgetary funds with display in accounting of bodies of the State Treasury of Ukraine of the corresponding budget obligations.
This procedure extends to local budgets.
Article 36. To provide to the Cabinet of Ministers of Ukraine completion of calculations for repayment of obligations of the state on the depreciated cash savings of citizens in organizations of Savings bank of the former USSR and government securities of the former USSR which are performed at the expense of the corresponding subvention from the Government budget of Ukraine to local budgets by debt repayment of such citizens formed as of September 1, 2004 for the consumed electrical and heat energy, natural gas, solid fuel, services of water supply and water disposal, rent begun in 2005 according to article 39 of the Law of Ukraine "About the Government budget of Ukraine for 2005" (Sheets of the Verkhovna Rada of Ukraine, 2005, NN 17-19, of the Art. 267).
Article 37. Determine that in 2006 equivalent and total compensation of losses of the income of the military personnel and faces of the private and the commanding structure (including sent to executive bodies and other civil organizations) tied with the taxation of cash cover, the monetary rewards and other payments received by them in connection with accomplishment of obligations of service according to requirements of Item 22.7 of article 22 of the Law of Ukraine "About tax on the income of physical persons" (Sheets of the Verkhovna Rada of Ukraine, 2003, N 37, the Art. 308), is performed by organizations (the organizations, the companies) which contain the military personnel and faces of the private and the commanding structure, at the expense of appropriate means which are source of the income of these persons, according to the procedure, established by the Cabinet of Ministers of Ukraine.
Article 38. Determine amount of funds which are allocated in 2006 for implementation of the Law of Ukraine "About debt restructuring on payments, the stipulated in Article 57 Laws of Ukraine "About education to" pedagogical, scientific and pedagogical and other employee categories of educational institutions" (Sheets of the Verkhovna Rada of Ukraine, 2005, N 1, by the Art. 15), in the amount of 659.146 thousand hryvnias, including subvention from the government budget to local budgets in the amount of 531.203, 5 thousand hryvnias.
Determine that distribution till April 1, 2006 and redistribution of these budget settings in 2006 between budget programs, the main managers of means of the government budget and local budgets is performed by the Cabinet of Ministers of Ukraine with the subsequent informing Committee of the Verkhovna Rada of Ukraine concerning the budget.
Article 39. Determine that privileges, compensations and guarantees to which according to the laws of Ukraine separate employee categories of budgetary institutions have the right the military personnel and faces of the private and the commanding structure, concerning discount of payment for use of housing (rent), fuel, phone and payments for utilities (water supply, water disposal, gas, electrical and heat energy), free pass by all types of urban passenger transportation (except for taxi) and road transport public in the rural zone, and also are provided by railway and water transport of the suburban message and buses of suburban routes if the specified workers have the right to tax social benefit.
The size of the provided privileges in cash equivalent together with cash incomes of the specified workers shall not exceed sizes of the income which grants the right to tax social benefit.
Article 40. Determine that in case of dismissal in 2006 for calculation of pensions to faces of officers, to ensigns and warrant officers, the military personnel of extra urgent service and military service under the contract, persons who have pension entitlement according to the Law of Ukraine "About provision of pensions of the military personnel, faces of the commanding and ordinary structure of law-enforcement bodies and some other persons" (Sheets of the Verkhovna Rada of Ukraine, 1992, N 29, of Art. 399; 1994, N 24, Art. 178; 1995, N 16, Art. 111; 1996, N 17, Art. 73; 2002, N 33, Art. 236, N 35, Art. 262; 2004, N 23, Art. 320, N 36, Art. 447; 2005, NN 17-19, of the Art. 267), and to members of their families in cash cover are considered the corresponding salaries on position, military (special) ranks, percentage length-of-service allowance in the sizes established on the last established post before dismissal and also monthly additional types of cash cover (the allowance, surcharge, increase) and awards in the amount of which are determined for 24 last calendar months of service in a row before dismissal according to the procedure, established by the Cabinet of Ministers of Ukraine.
At the same time in case of calculation of pensions calculation of cash cover does not join monthly allowances (surcharges) established to persons who have pension entitlement for long service according to the legislation and are left in their consent and for the benefit of case on service.
Calculation of pensions to separate categories of the military personnel, faces of the private and the commanding structure, service duties recalled for execution in public authorities and local government bodies, other civil organizations, the organizations and the companies, including in long-term abroad travels, is performed according to the list of positions and according to the procedure, established by the Cabinet of Ministers of Ukraine.
Article 41. The expenses provided by this Law on task performance (projects) of the National program of informatization, including projects of informatization of executive bodies by codes of program classification of expenses of the government budget: 0111060, 0301160, 0411040, 1001020, 1201180, 1201600, 2201190 (regarding professional and higher educational institutions), 2501140, 3001070, 3106080, 3201270, 3201470, 3501020, 3504600, 3505030, 5001060, 5101030, 5101600, 5341080, 5361080, 6141080, 6141600, 6151020, 6511020, 6731050, are performed by the State Treasury of Ukraine only after approval by the corresponding managers of budgetary funds of the specified projects with the General state customer of the National program by the informatizatsiitsentralny executive body determined by the Cabinet of Ministers of Ukraine.
Article 42. Determine that sources of forming of special fund of the Government budget of Ukraine for 2006 regarding crediting are:
1) return of the loans granted from the Government budget of Ukraine to individual rural builders;
2) return of the loans granted from the Government budget of Ukraine to young families and lonely young citizens on construction (reconstruction) and acquisition of housing and penalty fee;
3) return of the budget loans granted on purchase of agricultural products according to the state order (contract) 1994-1997 of years;
4) return of means regarding cost recovery of the agricultural machinery given to subjects of managing on the terms of financial leasing;
5) means which will arrive on account of debt repayment on the loans attracted by the state or under the state guarantees and provided for purchase of the agricultural machinery of foreign production given agricultural producer and to other subjects of managing except receipts due to compensation from the government budget of tax amounts on value added and the receipts determined by Item 10 of this Article;
6) return of the loans granted from the Government budget of Ukraine to farms;
7) return of the means provided to the Ministry of agrarian policy of Ukraine on forming of the state food reserve by Agrarian fund and for implementation of mortgage and intervention purchases;
8) return of the means provided from the Government budget of Ukraine on purchase of agricultural products;
9) return of the non-interest budget loans granted in 2004 to the companies of the state pattern of ownership of fuel and energy complex on debt repayment on the salary within 83.261 thousand hryvnias and provided in 2005 to the companies and the organizations of the coal industry on debt repayment on the salary to workers within 17.944 thousand hryvnias;
10) prior to 5 percent of actual receipts in the Government budget of Ukraine owing to ensuring with legal entities collection of arrears to the state on the loans attracted by the state or under the state guarantees and budget loans;
11) repayment of the loan, provided on reconstruction of hydroelectric power stations.
Article 43. Determine that in 2006 the means received in special fund of the Government budget of Ukraine according to separate Items of Articles 11, 21 and 42 presents of the Law go respectively on:
1) development of network and content of highways public and repayment of debt obligations in the credits obtained by Ukraine or Public service of highways of Ukraine under the state guarantees for development of road economy (at the expense of the means determined by Items 1, 2 and 3 articles 11 of this Law).
At the same time from the total amount of the specified means, less debt obligations on the credits, 40 percent 450.000 thousand hryvnias as subvention to local budgets on construction, reconstruction, repair of highways of utility property go to construction, reconstruction, repair and content of highways public of local value, first of all in the rural zone, including;
subvention from the government budget to the city budget of the city of Kremenchuk of Poltava region on designing and construction of the bridge through Dnieper River to Kremenchuk of 10.000 thousand hryvnias (at the expense of the means determined by Items 1, 2 and 3 articles 11 of this Law);
subvention from the government budget to the city budget of the city of Zaporizhia on construction of the motor transportation highway through Dnieper River in Zaporizhia of 233.100 thousand hryvnias (at the expense of the means determined by Items 1, 2 both 3 articles 11 of this Law, and 133.100 thousand hryvnias of the receipts determined by Item 30 of article 11 of this Law);
2) the payments connected with functioning of consular departments of diplomatic representations and consular establishments of Ukraine abroad, representations and consular service of the Ministry of Foreign Affairs of Ukraine in the territory of Ukraine (at the expense of the sources determined by item 4 of article 11 of this Law);
3) actions for implementation of the Comprehensive program of construction of wind power stations (at the expense of the sources determined by Item 5 of article 11 of this Law);
4) construction of power units of nuclear, hydroheat-sink and other power plants, the main, mountain and rural power lines according to the list established by the Cabinet of Ministers of Ukraine (at the expense of the sources determined by Item 5 of article 11 of this Law);
5) reduction in cost of the credits for creation of inventories of solid fuel for thermal power plants (at the expense of the sources determined by Item 5 of article 11 of this Law);
6) self-produced creation of nuclear fuel and reduction of objects of Dnieper Chemical Plant production association in ecologically safe condition (at the expense of the sources determined by Item 25 of article 11 of this Law);
7) the state support of construction and technical retrofitting of the companies for production of coal, lignite (brown coal) and peat (at the expense of the sources determined by Item 5 of article 11 of this Law);
8) loan granting on implementation of investment projects of implementation of energy-saving technologies in industries of economy, technologies for production of alternative sources of fuel, placement of available funds on deposits and acquisitions of securities (at the expense of the sources determined by Item 27 of article 11 of this Law);
9) restructuring of the coal and torfodobyvayushchy industry (at the expense of the sources determined by Item 5 of article 11 of this Law);
10) implementation of the expenses connected with the organization and carrying out executive actions, remuneration payment to the state contractors (at the expense of the sources determined by Item 7 of article 11 of this Law);
11) providing the international obligations of Ukraine in space industry (at the expense of the sources determined by Item 8 of article 11 of this Law);
12) requirements of the military forming formed according to the laws of Ukraine (except the Armed Forces of Ukraine) and law enforcement agencies according to the estimates approved in accordance with the established procedure (at the expense of the sources determined by Item 9 of article 11 of this Law);
13) pension payment (compensations, allowances, increases, surcharges to pensions), appointed according to different pension plans, the monthly government address assistance to pension (grant), payment of insurance pension contributions for the categories of persons determined by the legislation, payment of the government public assistance to persons which have no pension entitlement, to both disabled people and the government public assistance to leaving (at the expense of the sources determined by Item 10 of article 11 of this Law);
14) ensuring activities of civil aviation in Ukraine and participation of Ukraine in the international aviation organizations and content of Public service of Ukraine on supervision of safety of aircraft (at the expense of the sources determined by Item 11 of article 11 of this Law);
15) sea and river transport activities and participation of Ukraine in the international organizations of sea and river transport, content of State department of sea and river transport and the Main state inspectorate of Ukraine for safety of navigation of the Ministry of Transport and Communications of Ukraine (at the expense of the sources determined by Item 12 of article 11 of this Law except those which arrive from fishing ports);
16) the international activities in industry of fishery (at the expense of the sources determined by Item 12 of article 11 of this Law in part that arrive from fishing ports);
17) actions for support of proper level of safety of flights, aviation safety and ensuring search and air rescue works (at the expense of the sources determined by Item 13 of article 11 of this Law);
18) the actions connected with protection of intellectual property (at the expense of the sources determined by Item 14 of article 11 of this Law);
19) control of the address of drugs, psychotropic substances and precursors (at the expense of the sources determined by Item 15 of article 11 of this Law);
20) the actions connected with the organization of provision of services, sales of products and performance of works by budgetary institutions and other measures for content of these organizations according to the legislation (at the expense of the sources determined by Item 16 of article 11 of this Law);
21) accumulating (surplus) of material values of the state material reserve (at the expense of 85 percent of the sources determined by Item 18 of article 11 of this Law at the expense of the sources determined by Item 29 of article 11 of this Law and for account 390. 007, 7 thousand hryvnias of the receipts determined by Item 17 of article 11 of this Law);
22) compensation to the companies, organizations and the organizations of the expenses connected with servicing of values of material reserve (at the expense of 15 percent of the sources determined by Item 18 of article 11 of this Law and for account 50. 000, 0 thousand hryvnias of the receipts determined by Item 17 of article 11 of this Law);
23) participation of the Ukrainian contingent of law-enforcement bodies of Ukraine in the international peacekeeping transactions and other requirements of law-enforcement bodies according to the estimate of the Ministry of Internal Affairs of Ukraine (at the expense of the sources determined by Item 19 of article 11 of this Law);
24) programs and actions for social protection of disabled people, including is at least 50 percent of revenues to content of the centers of early social resettlement of handicapped children (at the expense of the sources determined by Item 20 of article 11 of this Law);
25) the actions connected with protection of the surrounding environment (at the expense of the sources determined by Item 21 of article 11 of this Law);
26) protection against harmful effect of waters of rural settlements and agricultural holdings (at the expense of the sources determined by Item 21 of article 11 of this Law);
27) complex antiflood protection in the pool of. Yew in the Transcarpathian region (at the expense of the sources determined by Item 21 of article 11 of this Law);
28) restructuring and liquidation of objects of the companies of mountain chemistry and implementation of urgent nature protection actions in zone of their activities (at the expense of the sources determined by Item 21 of article 11 of this Law);
29) utilization of solid rocket fuel (at the expense of the sources determined by Item 21 of article 11 of this Law);
30) support of ecologically safe condition in exclusion zones and unconditional (obligatory) settling out (at the expense of the sources determined by Item 21 of article 11 of this Law);
31) the actions connected with prevention of distribution of causative agents of infectious diseases of animals (at the expense of the sources determined by Item 21 of article 11 of this Law);
32) support of tour actions at the nation-wide level (at the expense of the sources determined by Item 22 of article 11 of this Law);
33) development of mineral resources from which 250.000 thousand hryvnias go for accomplishment of the state order on receipt of stock gain of oil and natural gas (including 150.000 thousand hryvnias on the continental shelf Black and to water areas Azov the seas) and 35.000 thousand hryvnias on drilling of artesian wells (at the expense of the sources determined by Item 23 of article 11 of this Law);
34) forming of the state food reserve by Agrarian fund, implementation of mortgage purchases, commodity and financial interventions in the organized agrarian market (at the expense of the sources determined by Item 7 of article 42 of this Law);
35) recrediting or provision of transfers for implementation of projects of development (at the expense of the sources determined by Item 1 of article 21 of this Law);
36) the actions connected with carrying out privatization of state-owned property according to the State program of privatization (at the expense of the sources determined by Item 2 of article 21 of this Law and 10 percent of the receipts determined by Item 3 of article 21 of this Law) but is no more than 60.000 thousand hryvnias.
The procedure for use of these means is determined by the Cabinet of Ministers of Ukraine;
37) the state capital investments on implementation of the Chernobyl construction program, but is no more than 117 thousand hryvnias which list affirms the Cabinet of Ministers of Ukraine (at the expense of 90 percent of the sources determined by Item 3 of article 21 of this Law);
38) provision of the public soft credit to individual rural builders (at the expense of the sources determined by Item 1 of article 42 of this Law);
39) provision of soft long-term public credit to young families and lonely young citizens on construction (reconstruction) and acquisition of housing (at the expense of the sources determined by Item 2 of article 42 of this Law);
40) the actions connected with forming of the state reserve seed fund (at the expense of the sources determined by Item 3 of article 42 of this Law);
41) increase in authorized capital of National joint stock company "Ukragroleasing" (at the expense of the sources determined by item 4 of article 42 of this Law and 20 percent of the sources determined by Item 5 of article 42 of this Law).
Determine that funds for increase in authorized capital of National joint stock company "Ukragroleasing" are allocated for purchase of agricultural machinery, cargo vehicles and the equipment for agricultural conversion with their further transfer to leasing;
42) partial compensation of cost of difficult agricultural machinery of national production (at the expense of 80 percent of the sources determined by Item 5 of article 42 of this Law);
43) loan granting to farms (at the expense of the sources determined by Item 6 of article 42 of this Law);
44) actions for forming of the state order in the market of food products (at the expense of the sources determined by Item 8 of article 42 of this Law);
45) the state support of the coal-mining companies on partial covering of expenses at cost products, including providing warranty obligations on return of budget advances (at the expense of the sources determined by Item 5 of Article 11 and Item 9 of article 42 of this Law);
46) fee of legal persons who are involved for collection of arrears to the state on the loans attracted by the state or under the state guarantees and budget loans (at the expense of the sources determined by Item 10 of article 42 of this Law);
47) the actions connected with production and certification of the foreign Ukrainian (at the expense of the sources determined by Item 24 of article 11 of this Law);
48) construction of start-up complex "Vector" (at the expense of the sources determined by Item 5 of article 11 of this Law);
49) performance of works in the field of the treatment of radioactive waste of non-nuclear cycle and liquidation of radiation accidents (at the expense of the sources determined by Item 5 of article 11 of this Law);
50) bookmark and supervision of young gardens, vineyards and berry-pickers (at the expense of the sources determined by Item 26 of article 11 of this Law);
51) the state support of development of hop-growing (at the expense of the sources determined by Item 26 of article 11 of this Law);
52) subvention from the Government budget of Ukraine on construction of gas pipeline branches and gasification of settlements, first of all rural (at the expense of the sources determined by Item 28 of article 11 of this Law);
53) expenses and loan granting by codes of program classification of expenses and loan granting of the government budget: 0301810, 0501180, 0501820, 1701210, 1801800, 2101140, 2101390, 2101400, 2201390, 2211030, 2311020, 2401400, 2601270, 2711020, 2804070, 3103040, 3103050, 3121020, 3131030, 3201490, 3401290 and 5341030 (at the expense of 99 percent of the sources determined by Item 30 of article 11 of this Law);
54) compensation for expenses of state bodies of privatization on production of land management documentation and the organization of sale of the parcels of land of nonagricultural appointment which are in state-owned property, on which objects are located, privatizeable (at the expense of 1 percent of the sources determined by Item 30 of article 11 of this Law, but there are no more than 8.500 thousand hryvnias);
55) financial support of the State fund of assistance to youth housing construction (at the expense of the sources determined by Item 31 of article 11 of this Law);
56) implementation of nature protection actions (at the expense of the sources determined by Item 11 of article 42 of this Law);
57) the actions connected with accomplishment of organizational functions of the lessor, according to the procedure, determined by the Cabinet of Ministers of Ukraine (at the expense of the sources determined by Item 32 of article 11 of this Law);
58) subvention from the government budget to local budgets on calculations concerning debt repayment of citizens for housing and communal services and energy carriers on account of partial compensation of losses from depreciation of cash savings (at the expense of the sources determined by Item 33 of article 11 of this Law);
59) subvention from the Government budget of Ukraine on development of the social and economic sphere of the city of Sevastopol and other settlements in which military forming of the Black Sea Fleet of the Russian Federation in the territory of Ukraine are deployed (at the expense of the sources determined by Item 34 of article 11 of this Law);
60) subvention from the Government budget of Ukraine on debt repayment of last years on difference in rates for heat energy, services of water supply and water disposal which were delivered to the population, the actual cost of heat energy, services of water supply and water disposal which arose in connection with discrepancy to rates which affirmed public authorities or local government bodies (at the expense of the sources determined by Item 33 of article 11 of this Law);
61) financing of the state order on stock gain of natural gas and regional exploration works (at the expense of the sources determined by Item 35 of article 11 of this Law).
At the same time 90 percent of total amount of the specified means go for financing of the state order on stock gain of natural gas and 10 percent - for financing of regional exploration works;
62) provision of housing for the military personnel including transferred to the reserve or in resignation, both reforming and development of the Armed Forces of Ukraine (at the expense of the sources determined by Item 36 of article 11 of this Law);
63) debt repayment for executed by Concern of broadcasting, radio communication and television in last years of the state order on broadcast of the teleradio programs made for the state requirements (at the expense of the means determined by Item 37 of article 11 of this Law).
Article 44. Determine that in 2006 charitable fees to public authorities and local government bodies on construction, reconstruction and capital repairs of objects of the state-owned and utility property are enlisted in special fund of the relevant budgets and go to particular purpose.
Article 45. Allow the Cabinet of Ministers of Ukraine to provide funds for covering of temporary cash gaps of special fund due to attraction of financial resources of the single treasurer account with subsequent their renewal in the regulated mode until the end of the year:
To public service of highways of Ukraine for implementation of construction, reconstruction and content of highways public;
To agrarian fund for forming of the state food reserve and implementation of mortgage and intervention purchases.
To the Ministry of Defence of Ukraine for provision of housing for the military personnel including transferred to the reserve or in resignation, both reforming and development of the Armed Forces of Ukraine.
Article 46. Determine that funds which were allocated according to the Law of Ukraine "About the Government budget of Ukraine for 2004" (Sheets of the Verkhovna Rada of Ukraine, 2004, N 17-18, Art. 250) on financing of transactions on financial leasing of the aircraft equipment, are used on irretrievable basis on condition of the transfer constructed at the expense of the specified means of the aircraft equipment of national production to the State air enterprise "Ukraine" according to the procedure, established by the Cabinet of Ministers of Ukraine.
Article 47. Determine that in 2006 belong to the income of the general fund of local budgets:
1) tax on the income of physical persons;
2) the single tax and the fixed tax (except part of these taxes which is enlisted in the Pension fund of Ukraine, and assignments on compulsory social insurance) and in full the fixed agricultural tax;
3) the excise duty from the goods made in Ukraine (except the excise duty from the oil products and vehicles made in Ukraine) which is paid by payers, registered in the Autonomous Republic of Crimea, - to budget receipts of the Autonomous Republic of Crimea, including to those which are considered in case of determination of interbudget transfers;
4) payment for licenses for the right of retail trade by alcoholic beverages and tobacco products - to budget receipts of the Autonomous Republic of Crimea, regional budgets and city budgets of the cities of Kiev and Sevastopol;
5) grants and subventions from the Government budget of Ukraine;
6) payment for the water objects of local value provided in lease;
7) penalties owing to failure to carry out of the budgetary funds signed by the manager of agreements with subjects of managing on purchase of goods, works and services at the expense of means of local budgets;
8) the income which is subject to transfer in the general fund of local budgets according to Articles 64, of 66, 69 Budget codes of Ukraine (The sheet of the Verkhovna Rada of Ukraine, 2001, N 37-38, Art. 189; 2004, N 5, Art. 34, N 17-18, Art. 250, N 43-44, Art. 493; 2005, N 7, Art. 162, NN 17-19, of the Art. 267);
9) means which will arrive from provision by bidders of providing their tender offer who are not subject to return to bidders in the cases provided by the Law of Ukraine "About purchase of goods, works and services for public funds" (Sheets of the Verkhovna Rada of Ukraine, 2000, N 20, of the Art. 148), regarding implementation of purchases by budget funds of the Autonomous Republic of Crimea and local budgets;
10) means which will arrive from the participant - the winner of procurement procedure, in case of the conclusion of the purchase agreement, ensuring its accomplishment which are not subject to return to the winner participant, in accordance with the terms of the agreement, regarding implementation of purchases by budget funds of the Autonomous Republic of Crimea and local budgets.
The income tax of the companies of utility property which founder is the Verkhovna Rada of the Autonomous Republic of Crimea, regional, regional, city, settlement and village councils is enlisted according to the budget of the Autonomous Republic of Crimea, regional, district, city, settlement and rural budgets.
The fixed tax is enlisted in the corresponding local budgets according to the procedure, determined by the Budget code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2001, N 37-38, Art. 189) for tax on the income of physical persons.
Article 48. In case of change of legal address of subjects of business activity - taxpayers payment of the taxes and fees (obligatory payments) determined by the legislation after registration is performed in the place of the previous registration before the end of the current budget period.
Article 49. Approve for 2006 amounts of interbudget transfers according to the appendices N6 and N7 to this Law.
The Cabinet of Ministers of Ukraine can perform during 2006 redistribution of the total amount of subvention approved to local budgets from the Government budget of Ukraine on provision of privileges, subsidies and the help to the population between their types, proceeding from actually added amounts of the corresponding privileges and subsidies to the population, and redistribution of amounts of subventions from the Government budget of Ukraine between local budgets, proceeding from actually added amounts of the corresponding privileges, subsidies and the help to the population.
The additional grant from the Government budget of Ukraine to the budget of the Autonomous Republic of Crimea and regional budgets on reduction of the actual disproportions between local budgets through irregularity of network of budgetary institutions is distributed between the budget of the Autonomous Republic of Crimea, the regional budget, budgets of the cities republican the Autonomous Republic of Crimea and regional value and budgets of areas in such proportions respectively: no more than 25 percent - for the budget of the Autonomous Republic of Crimea, the regional budget and at least than 75 percent - for budgets of the cities republican the Autonomous Republic of Crimea and regional value and budgets of areas.
Grant the right to Council of Ministers of the Autonomous Republic of Crimea, to regional public administrations to perform distribution of the additional grant for reduction of the actual disproportions between local budgets through irregularity of network of budgetary institutions proceeding from indicators of revenues of budgets for the purpose of equalization of security of budgets of the depressive territories, accounting of features of the mountain territories and those which have low indicator of population.
The procedure for distribution of this additional grant is determined by the Cabinet of Ministers of Ukraine.
Distribution of means of subvention from the government budget to the regional budget of Kiev region by the principle "money goes to carrying out experiment for the child" the Kiev regional public administration performs.
Approve for 2006 the additional grant from the government budget to the budget of the Autonomous Republic of Crimea, regional budgets and the Sevastopol city budget in the amount of 839.619, 8 thousand hryvnias.
Article 50. Approve subventions from the government budget to local budgets:
- on acquisition of the Ukrainian national tools in the amount of 10.000 thousand hryvnias; distribution of means of the specified subvention is performed by the Cabinet of Ministers of Ukraine on representation of the Ministry of Culture and tourism of Ukraine;
- on content of the orphan children and children deprived of parent care in orphanages of family type and foster homes in the amount
50.000 one thousand hryvnias; grant the right to the Cabinet of Ministers of Ukraine to perform during 2006 additional distribution and redistribution of total amounts of the specified subvention between local budgets.
Article 51. At the expense of subvention from the government budget to local budgets on provision of privileges and housing subsidies to the population for payment of the electric power, natural gas, services warm, water supply and water disposal, rent, export of household garbage and liquid sewage housing subsidies are provided to the population and privileges to veterans of war, to persons on whom operation of the Law of Ukraine "On the status of veterans of war, guarantees of their social protection", to persons having special merits before the Homeland, widows (widowers) and parents of the died (died) persons having special merits before the Homeland, to widows (widowers) and parents of the died (died) persons having special labor merits before the Homeland, to persons having special labor merits before the Homeland, to the victims of Nazi prosecutions, veterans of military service, veterans of law-enforcement bodies, veterans of the state fire protection, widows (widowers) of the died (died) veterans of military service expatiates veterans of law-enforcement bodies and the state fire protection, and also to military personnel of the Security Service of Ukraine, employees of militia, persons, dismissed from service on age, disease or length of service, of the commanding structure of tax police, the ordinary and commanding structure of criminal executive system, the state fire protection, children (before attainment of majority) employees of militia, faces of the commanding structure of tax police, the ordinary and commanding structure of criminal executive system, the state fire protection, the dead or the dead in connection with execution of service duties, to disabled members of families which consisted on their content, persons discharged from military service who became disabled people during passing of military service, parents and members of families of the military personnel who died bezvest (died) or were gone during passing of military service, to the rehabilitated citizens, which became disabled people owing to repressions or are pensioners, to the citizens who were injured owing to the Chernobyl catastrophic crash, to wives (husbands) and children of the died citizens whose death is connected with the Chernobyl catastrophic crash, to citizens according to Item "ї" parts one of Article 77 of Bases of the legislation of Ukraine on health care (The sheet of the Verkhovna Rada of Ukraine, 1993, N 4, Art. 19; 2003, N 10-11, Art. 86; 2004, N 17-18, Art. 250, N 43-44, Art. 493; 2005, N 26, Art. 355), parts four of Article 29 of Bases of the legislation of Ukraine on culture (2117-12) (Sheet of the Verkhovna Rada of Ukraine, 1992, N 21, Art. 294; 2001, N 2, Art. 10; 2002, N 12-13, Art. 92; 2003, N 10-11, Art. 86; 2004, N 17-18, Art. 250, N 43-44, Art. 493), paragraph one of part four of article 57 of the Law of Ukraine "About education" (1060-12) (Sheets of the Verkhovna Rada of Ukraine, 1996, N 21, Art. 84; 2003, N 10-11, Art. 86; 2004, N 15, Art. 228, N 17-18, Art. 250, N 43-44, Art. 493; 2005, Art. N 4, 83), to children of war.
At the expense of subvention from the government budget to local budgets on provision of privileges and housing subsidies to the population for acquisition of solid and liquid oven household fuel and the liquefied gas housing subsidies are provided to the population and privileges to veterans of war, to persons on whom operation of the Law of Ukraine "On the status of veterans of war, guarantees of their social protection", to persons having special merits before the Homeland, widows (widowers) and parents of the died (died) persons having special merits before the Homeland, to widows (widowers) and parents of the died (died) persons having special labor merits before the Homeland, to persons having special labor merits before the Homeland, to the victims of Nazi prosecutions, veterans of military service, veterans of law-enforcement bodies, veterans of the state fire protection, widows (widowers) of the died (died) veterans of military service, veterans of law-enforcement bodies and the state fire protection expatiates and also to employees of militia, persons, dismissed from service on age, disease or length of service, of the commanding structure of tax police, the ordinary and commanding structure of criminal executive system, the state fire protection, children (before attainment of majority) employees of militia, faces of the commanding structure of tax police, the ordinary and commanding structure of criminal executive system, the state fire protection, the dead or the dead in connection with accomplishment of service duties, to disabled members of families which consisted on their content, to citizens who suffered owing to the Chernobyl catastrophic crash, to wives (husbands) and children of the died citizens whose death is connected with the Chernobyl catastrophic crash, to citizens according to Item "ї" parts one of Article 77 of Bases of the legislation of Ukraine on health care (The sheet of the Verkhovna Rada of Ukraine, 1993, N 4, Art. 19; 2003, N 10-11, Art. 86; 2004, N 17-18, Art. 250, N 43-44, Art. 493; 2005, N 26, Art. 355), parts four of Article 29 of Bases of the legislation of Ukraine on culture (Sheet of the Verkhovna Rada of Ukraine, 1992, N 21, Art. 294; 2001, N 2, Art. 10; 2002, N 12-13, Art. 92; 2003, N 10-11, Art. 86; 2004, N 17-18, Art. 250, N 43-44, Art. 493), paragraph one of part four of article 57 of the Law of Ukraine "About education" (Sheets of the Verkhovna Rada of Ukraine, 1996, N 21, Art. 84; 2003, N 10-11, Art. 86; 2004, N 15, Art. 228, N 17-18, Art. 250, N 43-44, Art. 493; 2005, N 4, Art. 83).
At the expense of subvention from the government budget to local budgets on provision of privileges on communication services and other stipulated by the legislation privileges (except privileges for receipt of drugs, prosthetic dentistry, payment of the electric power, the natural and liquefied gas for household requirements, solid and liquid oven household fuel, services warm, water supply and water disposal, rent, export of household garbage and liquid sewage) and compensation for preferential journey of separate categories of citizens privileges to veterans of war are provided, to persons on whom operation of the Law of Ukraine "On the status of veterans of war, guarantees of their social protection", to persons having special merits before the Homeland, widows (widowers) and parents of the died (died) persons having special merits before the Homeland, to widows (widowers) and parents of the died (died) persons having special labor merits before the Homeland, to the veterans of work, persons having special labor merits before the Homeland expatiates to the victims of Nazi prosecutions, veterans of military service, veterans of law-enforcement bodies, veterans of the state fire protection, widows (widowers) of the died (died) veterans of military service, veterans of law-enforcement bodies and veterans of the state fire protection, persons discharged from military service who became disabled people during passing of military service to the rehabilitated citizens who became disabled people owing to repressions or are pensioners, to the citizens who were injured owing to the Chernobyl catastrophic crash, wives (husbands) and children of the died citizens whose death is connected with the Chernobyl catastrophic crash and compensation payments for preferential journey of separate categories of citizens are performed.
Grant the right to local government bodies to use means from sale of the parcels of land of nonagricultural appointment which are in utility property to provision of privileges and housing subsidies to the population for payment of the electric power, natural gas, services warm, water supply and water disposal, rent, export of household garbage and liquid sewage.
Article 52. Approve subvention from the government budget to local budgets on construction of gas pipeline branches and gasification of settlements, first of all rural, in the amount of 450.000 thousand hryvnias according to the appendix N7 to this Law.
To the Cabinet of Ministers of Ukraine in coordination with Committee of the Verkhovna Rada of Ukraine concerning the budget to approve procedure for provision and use of means of the specified subvention, and also its distribution on objects.
Distribution of means of the specified subvention on objects is performed according to the proposals of People's Deputies of Ukraine approved with the relevant regional authorities and local government bodies. In case of determination of the list of these objects to consider first of all extent of gasification of settlements, need of completion of starting objects, continuation of the begun construction last years and construction of facilities with the prepared design estimates.
Article 53. Determine that target funds for 2006 which are considered in case of determination of interbudget transfers between the government budget and local budgets for providing implementation of actions of the Comprehensive program "Diabetes" and treatment of not diabetes are used according to the procedure, determined by the Cabinet of Ministers of Ukraine.
Article 54. Approve subvention from the government budget to local budgets on social and economic development of regions, accomplishment of actions for the prevention of accidents and to prevention of technogenic catastrophes in housing and communal services and on other emergency objects of utility property and on accomplishment of investment projects, including on capital repairs of rural schools, development and reconstruction of centralized systems of water supply and water disposal, on implementation of the actions directed to reduction of expenses on production, transfer and consumption of heat energy in the amount of 1.000.000 thousand hryvnias according to the appendix N 7 to this Law.
To the Cabinet of Ministers of Ukraine in coordination with Committee of the Verkhovna Rada of Ukraine concerning the budget to approve procedure for provision of the specified subvention, and also its distribution on objects.
Distribution of means of the specified subvention is performed according to the proposals of People's Deputies of Ukraine approved with the relevant regional authorities and local government bodies. In case of determination of the list of subjects of investment projects to consider first of all need of completion of the construction begun last years, construction of facilities with degree of construction readiness more than 80 percent and construction of facilities with the prepared design estimates.
Article 55. If from the corresponding local budget expenses which shall be carried out according to the Budget code of Ukraine are performed (Sheets of the Verkhovna Rada of Ukraine, 2001, by N 37-38, Art. 189) from other budget, such action is qualified as inappropriate use of budgetary funds.
Amounts of these expenses are undoubtedly withdrawn from the corresponding local budget in the Government budget of Ukraine by bodies of the State Treasury of Ukraine according to the procedure, established by the Cabinet of Ministers of Ukraine including due to reduction of transfers to the corresponding local budget on the corresponding amount.
Article 56. Determine that in 2006 the amounts of the grant of equalization to local budgets are transferred by managements of the State Treasury of Ukraine in the Autonomous Republic of Crimea, areas and the city of Sevastopol by application of standard rates of daily assignments from the income of the general fund of the Government budget of Ukraine which arrived on analytical income accounts of the Government budget of Ukraine in the corresponding territory, according to the appendix N 6 to this Law.
Join in the income of the general fund of the Government budget of Ukraine at the expense of which transfer of grants of equalization is performed:
1) income tax of the companies;
2) the value added tax (without budget compensation of the value added tax money);
3) collection for special use of forest resources of the state value;
4) collection for special water use;
5) payments for use of natural resources of nation-wide value;
6) the excise duty from the goods made in Ukraine (except the excise duty from the goods made in Ukraine which is paid by the payers registered in the Autonomous Republic of Crimea, the excise duty from the oil products and vehicles made in Ukraine);
7) the excise duty from the goods imported on the territory of Ukraine (except the excise duty from the oil products and vehicles imported into Ukraine);
8) payment for licenses for certain types of economic activity (except payment for licenses which are granted by Council of Ministers of the Autonomous Republic of Crimea, executive bodies of local councils and local executive bodies, and payments for licenses for the right of retail trade by alcoholic beverages and tobacco products);
9) import duty (except import duty for oil products, vehicles and tires to them);
10) export duty;
11) hire charge of complete property complexes and other state-owned property;
12) the state fee in part which according to the law is enlisted in the government budget;
13) single collection which is levied at check points through frontier of Ukraine;
14) means which are transferred to the government budget from regional budgets, city budgets of the cities republican the Autonomous Republic of Crimea and regional value and district budgets.
If the amounts transferred to the relevant managements of the State Treasury of Ukraine in the Autonomous Republic of Crimea, areas and the city of Sevastopol will not provide the monthly amount of the grant of equalization according to standard rates of the daily assignments determined in the appendix N 6 to this Law, the State Treasury of Ukraine shall transfer to account the corresponding local budget the half-received monthly amount of the grant of equalization from the general fund of the government budget not later than the 10th day of the next month.
Article 57. Determine that money transfer in the Government budget of Ukraine from city budgets of the cities republican the Autonomous Republic of Crimea and regional value, district budgets is performed by bodies of the State Treasury of Ukraine through actual receipts of the income which are considered in case of determination of amounts of interbudget transfers of the relevant budgets according to standard rates of the daily assignments determined in the appendix N 6 to this Law. Money transfer in district and city the cities republican the Autonomous Republic of Crimea and regional value of budgets from budgets of villages, settlements, the cities of district value is performed by bodies of the State Treasury of Ukraine through actual receipts of the income which are considered in case of determination of amounts of interbudget transfers of the relevant budgets, according to standard rates of the daily assignments determined by the relevant regional and city councils. The monthly amount of transfer of the specified means according to standard rates of daily assignments shall not make more than one twelfth annual amounts, determined in the appendix N 6 to this Law.
Determine that money transfer in the government budget from regional, Kiev city the budgets determined in the appendix N 6 to this Law is performed by every ten days equal shares according to the monthly sums of such payments determined by list of the Government budget of Ukraine for 2006.
Article 58. To provide to the Verkhovna Rada of the Autonomous Republic of Crimea, regional, city, regional, settlement, village councils in case of approval of the relevant budgets in full the need for assignments for compensation of employees of budgetary institutions according to the payment terms of work and the size of minimum wage established by the current legislation; on carrying out calculations for electrical energy, heat energy, water supply, water disposal, natural gas and communication services which are consumed by budgetary institutions, without allowing any overdue debt on the specified expenses. Set limits of consumption of energy carriers in physical amounts on each budgetary institution proceeding from amounts of the appointments approved to managers of budgetary funds in decisions on approval of the relevant budgets for 2006.
Article 59. Determine that in calculations of interbudget transfers for 2006 the coefficient of equalization is applied only to the amount of means calculated on formula which are transferred to the government budget from local budgets.
Article 60. Determine that expenses of city budget of Kiev on accomplishment of functions of the capital according to the Law of Ukraine "About the capital of Ukraine - the hero town of Kiev" (Sheets of the Verkhovna Rada of Ukraine, 1999, N 11, 79) are performed by the Art. according to the appropriate program.
Article 61. Determine that in 2006:
level of providing subsistence minimum (guaranteed minimum) for purpose of the help according to the Law of Ukraine "About the government public assistance to needy families" (Sheets of the Verkhovna Rada of Ukraine, 2000, N 35, Art. 290; 2001 of N 2-3, Art. 10; 2002, N 12-13, Art. 92; 2003, N 10-11, Art. 86; 2004, N 17-18, Art. 250; 2005, N 7-8, Art. 162, NN 17-19, of the Art. 267) and the Law of Ukraine "About the government public assistance to persons who do not have pension entitlements and to disabled people" (Sheets of the Verkhovna Rada of Ukraine, 2004, N 33-34, Art. 404; 2005, 162, NN 17-19, of the Art. 267) is established by N 7-8, Art. for able-bodied persons in the amount of 110 hryvnias, disabled persons - 155 hryvnias, disabled people - 165 hryvnias;
The pension fund of Ukraine at the expense of means of the government budget pays to disabled people since the childhood and to handicapped children difference between the extent of the government public assistance to disabled people since the childhood and to handicapped children and pension (social pension);
the extent of the government public assistance to needy families cannot be more than 75 percent from the level of providing subsistence minimum for family;
charge of insurance sum on the national compulsory personal insurance of the military personnel according to article 16 of the Law of Ukraine "About social and legal protection of the military personnel and members of their families" (Sheets of the Verkhovna Rada of Ukraine, 1992, N 15, Art. 190; 2004, N 17-18, Art. 250; 2005, N 7-8, Art. 162, NN 17-19, of Art. 267; with the changes made by the Law of Ukraine of December 20, 2005 N3235-IV it is performed in case of death (death) of the serviceman (except the military personnel of conscription service) during execution of obligations of military service in the amount of ten-year cash cover (official pay rate, salary for military rank, the percentage length-of-service allowance and the 100 percent allowance provided by the Presidential decree of Ukraine of February 23, 2002 N 173, in other cases of death (death) and in case of death (death) of the serviceman of conscription service - proceeding from the level of 170 hryvnias, in others insurance случаяхисходя from the level of 85 hryvnias.
In comprehensive income of family in case of determination of its right to the government public assistance to needy families the cash equivalent of privileges for the consumed housing and communal services is considered.
The help according to the laws of Ukraine "About government assistance to families with children" (Sheets of the Verkhovna Rada of Ukraine, 2001, N 20, Art. 102; 2002, N 12-13, Art. 92; 2003, N 10-11, Art. 86; 2004, N 17-18, Art. 250; 2005, N 7-8, Art. 162, NN 17-19, of the Art. 267) and "About obligatory national social insurance in connection with the temporary disability and expenses caused by the birth and burial" (Sheets of the Verkhovna Rada of Ukraine, 2001, N 14, the Art. 71) is performed in such sizes:
the help in case of the child's birth - in the amount of 8500 hryvnias. Payment of the help is performed disposable in case of the child's birth in the amount of 3400 hryvnias, the others - within the next 12 months by equal parts according to the procedure, established by the Cabinet of Ministers of Ukraine;
the help with child care before achievement of three-year age by it - in the amount of, equal to difference between 50 percent of the subsistence minimum established for able-bodied persons and average monthly comprehensive income of family counting on one person for the last six months, but is at least 90 hryvnias, according to the procedure, established by the Cabinet of Ministers of Ukraine.
Article 62. Determine that amounts of temporary cash gaps of the local budgets connected with providing expenses of the general fund, first of all on compensation of employees of budgetary institutions and charge on the salary, acquisition of food and medicines, payment of utilities and energy carriers, without fail become covered by the State Treasury of Ukraine within planning budget period, and the temporary cash gaps of the Pension fund of Ukraine connected with pension payment - within its actual deficit of funds for this purpose at the expense of means of the single treasurer account on contractual conditions without charge of interest for using these means.
Oblige the Ministry of Finance of Ukraine monthly by results of accomplishment of local budgets to allow medium-term non-interest loans on terms of return according to the procedure, determined by the Cabinet of Ministers of Ukraine, at the expense of means of the single treasurer account to the corresponding local executive bodies and local government bodies in amounts of failure to carry out it is settlement the forecast receipts of the income of local budgets determined by the Ministry of Finance of Ukraine for 2006 which are considered in case of determination of the interbudget transfers determined in the appendix N 6 to this Law. For this purpose to the Ministry of Finance of Ukraine to approve monthly list of the specified income for 2006 and to bring it to the corresponding local executive bodies and local government bodies.
Repayment of the obtained medium-term loans is performed by results of the annual statement according to the procedure, determined by the Cabinet of Ministers of Ukraine.
Article 62-1. To the Ministry of Finance of Ukraine to write off outstanding debt of the Government budget of Ukraine before local budgets by mutual calculations in the amount of 10.236, 5 thousand hryvnias and outstanding debt of local budgets before the Government budget of Ukraine by mutual calculations in the amount to 740.451, 6 thousand hryvnias and on budget advances in the amount of 155.752, 2 thousand hryvnias, developed for the period 1998 - 2005 and being on accounting in the State Treasury of Ukraine, and also debt in the amount to
95. 809, 4 thousand hryvnias on the medium-term loans received from the government budget in 2005 by local budgets.
Article 63. Determine that at the expense of subvention from the Government budget of Ukraine to local budgets on provision of privileges and housing subsidies to the population for acquisition of solid and liquid oven household fuel and the liquefied gas privileges calculated on the basis of the cost of one ton of solid fuel and one cylinder of the liquefied gas for household in year, and to persons having such right according to article 48 of the Mountain law of Ukraine (The sheet of the Verkhovna Rada of Ukraine, 1999, N 50, are provided to Art. 433; 2001 of N 2-3, Art. 10, N 32, Art. 172; 2002, N 12-13, Art. 92; 2003, N 10-11, Art. 86; 2004, N 17-18, Art. 250; 2005, N 7-8, Art. 162, NN 17-19, of the Art. 267), - at the rate of coal ton 3,1 cost on household requirements on household in year. Limiting cost indexes of solid fuel by the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol are determined by the Cabinet of Ministers of Ukraine.
Local executive bodies and local government bodies have the right:
establish the increased regulations on acquisition of solid and liquid oven household fuel and the liquefied gas to persons having the right to privileges and housing subsidies according to the current legislation at the expense of means of the corresponding local budgets;
provide privileges for solid and liquid oven household fuel and the liquefied balloon gas in kind or in cash at the request of citizens.
Natural regulations of providing the population with solid and liquid oven household fuel and the liquefied gas according to which privileges and housing subsidies by cash for expense recovery for their acquisition will be provided to the population affirm Council of Ministers of the Autonomous Republic of Crimea, regional, Kiev and Sevastopol city state administrations within the minimum regulations and limiting indicators of their cost established by the Cabinet of Ministers of Ukraine proceeding from amount of the means appointed to the specified purpose.
Article 64. Determine that sources of forming of special fund of local budgets in 2006 are:
1) receipt in the budget of development of local budgets which include:
means from the property acquisition belonging to the Autonomous Republic of Crimea and the property which is in utility property;
90 percent of means from sale of the parcels of land of nonagricultural appointment which are in state-owned property before differentiation of lands of the state-owned and utility property (except the parcels of land of nonagricultural appointment which are in state-owned property on which objects which privatizeable, 5 percent from sale it is enlisted in the relevant budgets of local self-government, and also the parcels of land which are in the territory of the Autonomous Republic of Crimea, means from which sales are enlisted in the amount of 35 percent - in the budget of the Autonomous Republic of Crimea and 55 percent - in budgets of local self-government of the Autonomous Republic of Crimea, are located); 100 percent of means from sale of the parcels of land of nonagricultural appointment which are in utility property (after differentiation of lands of the state-owned and utility property);
receipt of the dividends added on the share (shares, shares) of the economic societies which are available in property of the corresponding territorial community;
means from return of loans which were allowed from the relevant budget before entry into force of the Budget code of Ukraine, and the percent paid for use by them;
means which are transferred from other part of the local budget according to the decision of the relevant council;
the borrowing performed according to the procedure, determined by the legislation;
subventions from other budgets on accomplishment of investment projects;
2) tax on owners of vehicles and other self-propelled machines and mechanisms (including the tax on owners of the vehicles and other self-propelled machines and mechanisms registered in the city of Kiev joins in the income of special fund of the Kiev city budget), which is enlisted in the amount of 30 percent in the budget of the Autonomous Republic of Crimea both regional budgets and 70 процентовв city budget of Simferopol and budgets of the cities - the regional centers in case of registration of vehicles in the territory of these cities; 50 percent - in the budget of the Autonomous Republic of Crimea and regional budgets and 50 percent - in city, settlement and rural budgets in case of registration of vehicles in the corresponding territory;
3) payment for acquisition of trade patents Items of sale of oil products (gas stations, petrol filling centers);
4) own receipts of budgetary institutions which contain at the expense of means of the corresponding local budgets;
5) 35 percent of collection for pollution of the surrounding environment, including: in local (rural, settlement, city) - 10 percent, regional and the Autonomous Republic of Crimea - 25 percent, Kiev and Sevastopol city - 35 percent, and cash penalties for the damage caused by violation of the law about protection of the surrounding environment owing to economic and other activity;
6) assignment of 10 percent of cost of drinking water by the subjects of business activity enabling the realization of drinking water through systems of centralized water supply with variation from the corresponding standards which are enlisted in budgets of the cities, settlements and villages;
7) receipts in the trust funds formed by the Verkhovna Rada of the Autonomous Republic of Crimea and local councils;
8) receipt of funds from compensation of losses of agricultural and forestry and landscape production;
9) 30 percent of receipts from collection for holding tour actions;
10) return of the loans granted from local budgets to individual rural builders;
11) return of the loans granted from local budgets to young families and lonely young citizens on construction (reconstruction) and acquisition of housing and penalty fee;
12) subvention from the government budget to local budgets on construction of gas pipeline branches and gasification of settlements first of all rural;
13) subvention from the government budget to local budgets on construction, reconstruction, repair of highways of utility property;
14) subvention from the government budget to the city budget of the city of Zaporizhia on construction of the motor transportation highway through Dnieper River in Zaporizhia;
15) subvention from the government budget to local budgets on financing of repair of premises of managements of work and social protection of executive bodies city, the cities republican in the Autonomous Republic of Crimea and regional value, district in the cities of Kiev and Sevastopol and district councils in the cities for implementation of actions for accomplishment of the joint "Enhancement of System of the Public Assistance" project with World bank;
16) subvention from the government budget to local budgets on acquisition of cars for the public electric transport (trolleybuses and trams);
17) subvention from the government budget to local budgets on construction and development of network of the subways;
18) subvention from the government budget to local budgets on acquisition of school buses for transportation of the children living in the rural zone;
19) subvention from the government budget to local budgets on measures concerning debt repayment of citizens for housing and communal services and energy carriers on account of partial compensation of losses from depreciation of cash savings;
20) subvention from the government budget to local budgets on development of the social and economic sphere of the city of Sevastopol and other settlements in which military forming of the Black Sea Fleet of the Russian Federation are deployed;
21) subvention from the government budget to local budgets on debt repayment of last years on difference in rates for heat energy, services in water supply and water disposal which were delivered to the population, the actual cost of heat energy, services in water supply and water disposal which arose in connection with discrepancy to rates which affirmed public authorities or local government bodies;
22) subvention from the government budget to local budgets on equipment of rural out-patient clinics and medical and obstetrical centers, acquisition of cars of emergency medical service for rural institutions of health care;
23) subvention from the government budget to the city budget of the city of Kremenchuk of Poltava region on designing and city building through Dnieper River to Kremenchuk.
Means of special fund of local budgets are spent for actions, stipulated by the legislation.
At the same time in case of absence in settlements of streets which are combined with highways public of the state value or lack of need for carrying out the corresponding works of means from receipt of tax on owners of vehicles and other self-propelled machines and mechanisms go according to the decision of relevant organ of local self-government for repair and content of roads in these settlements.
Article 65. Approve for 2006 subsistence minimum on one person per month in the amount of since January 1 - 453 hryvnias, since April 1 - 465 hryvnias, since October 1 - 472 hryvnias and for those who treat the main social and demographic national groups:
children under 6 years: since January 1 - 400 hryvnias, with 1 aprelya410 hryvnias, з on October 1 - 418 hryvnias;
children aged from 6 up to 18 years: since January 1 - 514 hryvnias, since April 1 - 527 hryvnias, since October 1 - 536 hryvnias;
able-bodied persons: since January 1 - 483 hryvnias, since April 1 - 496 hryvnias, since October 1 - 505 hryvnias;
persons which lost working capacity: since January 1 - 350 гривн, since April 1 - 359 hryvnias, since October 1 - 366 hryvnias.
The sizes of the state social guarantees for 2006 which are determined depending on subsistence minimum are established by the relevant laws, this Law and regulatory legal acts of the Cabinet of Ministers of Ukraine.
Article 66. Prohibit implementation of calculations with the budget in non-cash form, including by offset, application of bills of exchange, barter transactions and transfer of counter payment requests in financial institutions, except for the transactions connected with public debt of Ukraine and granted loans under the state guarantees for purchase of agricultural machinery of foreign production, transactions on the tax discharge on value added by import on customs area of Ukraine of goods, transactions concerning carrying out calculations according to the Law of Ukraine "About the actions aimed at providing the settled functioning of the companies of fuel and energy complex" (Sheets of the Verkhovna Rada of Ukraine 2005, N 33, the Art. 430).
Article 67. Determine that the economic organizations: the state, including state companies and their associations and affiliated enterprises, and also joint-stock, holding companies and other subjects of housekeeping in which authorized capital the state possesses shares (shares, shares) and their affiliated enterprises pay part of profit (income) in the Government budget of Ukraine.
Determine that economic societies, more than 50 percent of shares (particles, shares) of which is in authorized capitals of other economic societies which shareholder is the state and holds in them controlling stock, pay directly in the Government budget of Ukraine the part of profit (income) and dividends added by results of financial and economic activities for 2005.
Determine that the economic organizations relating to utility property or in authorized funds of which are share of utility property, pay part of profit (income) in the general fund of local budgets.
The part of profit (income) is paid in the Government budget of Ukraine or local budgets by results of financial and economic activities of 2005 (except the part of profit (income) paid according to article 65 of the Law of Ukraine "About the Government budget of Ukraine for 2005" (Sheets of the Verkhovna Rada of Ukraine, 2005, NN 17-19, of the Art. 267) and the accruing result of quarterly financial and economic activities in 2006 in the terms established for the tax discharge on profit of the companies.
For joint-stock, holding companies and other subjects of housekeeping in which authorized capital the state possesses shares (shares, shares) and their affiliated enterprises, and also the economic organizations in which authorized capitals there is share of utility property the specified assignments are performed from part of profit (income) according to the size of the state or utility share (shares, shares) in their authorized funds.
The procedure and the standard rate of assignment of the part of profit (income) determined by this Article are established by the Cabinet of Ministers of Ukraine with informing Committee of the Verkhovna Rada of Ukraine concerning the budget (except procedure and the standard rate of assignment of part of profit (income) of the economic organizations which treat utility property or in authorized funds of which there is share of utility property which are established by the relevant councils).
For the economic organizations determined by part five of this Article provided that these economic organizations paid for results of financial and economic activities in 2005 part of profit according to article 65 of the Law of Ukraine "About the Government budget of Ukraine for 2005" (Sheets of the Verkhovna Rada of Ukraine, 2005, NN 17-19, of the Art. 267), decreases by the amount of the dividends added and paid for results of financial and economic activities for 2005 the amount of part of profit (income) which is subject to payment in the tax periods following payment date of dividends.
Article 68. Bodies of the State Treasury of Ukraine perform accounting of obligations of managers of budgetary funds according to the procedure, determined by the State Treasury of Ukraine, and display them in the reporting on accomplishment of the Government budget of Ukraine and local budgets.
Managers of budgetary funds undertake budgetary obligations and perform the corresponding expenses on the general fund of the budget only within the budgetary appropriations established by estimates, considering need of accomplishment of budget obligations of the last years registered in bodies of the State Treasury of Ukraine, but in case of their compliance to budget passports.
Managers of budgetary funds undertake the obligation on special fund of the budget only within the corresponding actual receipts in special fund of the budget.
At the same time obligations concerning payment of subsidies, the help, privileges on payment for the consumed housing and communal services and compensations to citizens from the budget what according to the laws of Ukraine the corresponding categories of citizens have the right to, are considered by bodies of the State Treasury of Ukraine irrespective of the budget settings determined on this purpose.
The obligations undertaken by managers of budgetary funds without the corresponding budgetary appropriations are not considered as budget obligations and are not subject to payment for the account of budgetary funds. Capture of such obligations is budget law breach.
The current expenses connected with deduction of budgetary institutions can be performed by managers of budgetary funds in case there is no overdue debt from the salary (cash cover).
Article 69. Establish for income tax payers in 2006 the tax discharge on profit by results of eleven months 2006 by the rules established for complete tax period taking into account negative value of the taxation object of previous periods determined according to the legislation and surplus (decrease) of material inventories in eleven months 2006 and the amounts of the depreciation charges added in three quarters 2006 and two thirds of the depreciation charges of the fourth quarter 2006. The tax discharge on profit and provision of the tax declaration on this tax in eleven months 2006 are performed in the terms established by the law for monthly tax period.
restructuring or debt write-off (shortages) of subjects of housekeeping on taxes, charges (obligatory payments), provision of delay of terms of its payment, except provision of payment by installments within fiscal year on debt (shortage) and the cases determined in the Law of Ukraine "About the measures aimed at providing steady functioning of the companies of fuel and energy complex" (Sheets of the Verkhovna Rada of Ukraine 2005, N 33, the Art. 430);
debt restructuring of subjects of housekeeping before the state on the loans attracted by the state or under the state guarantees, to budget advances, financial aid on returnable basis in the budget except payment by installments of its payment during sanitation of such subject of housekeeping with the assistance of the investor who undertakes joint liabilities concerning repayment of such debt in time no more than for three years;
debt write-off of subjects of housekeeping before the state on the loans attracted by the state or under the state guarantees except debt of the subjects of housekeeping declared in accordance with the established procedure bankrupt whose requirements concerning debt repayment were not met in connection with insufficiency of their assets.
Article 71. Stop in 2006 action of provisions and regulations, stipulated in Item parts one of Article 77 of Bases of the legislation of Ukraine on health care (Sheets of the Verkhovna Rada of Ukraine, 1993, N 4, Art. 19; 2003, N 10-11, Art. 86; 2004, N 17-18, Art. 250; 2005, N 7-8, Art. 162, NN 17-19, of the Art. 267); article 28 of Bases of the legislation of Ukraine about culture (Sheet of the Verkhovna Rada of Ukraine, 1992, N 21, Art. 294; 2003, N 10-11, Art. 86; 2004, N 17-18, Art. 250; 2005, N 7-8, Art. 162, NN 17-19, of the Art. 267); paragraphs to the eleventh and twelfth part one, the paragraph the second parts two of article 57 of the Law of Ukraine "About education" (Sheets of the Verkhovna Rada of Ukraine, 1996, N 21, Art. 84; 2001, N 2-3, Art. 10; 2002, N 12-13, Art. 92; 2003, N 10-11, Art. 86; 2004, N 17-18, Art. 250; 2005, N 7-8, Art. 162, NN 17-19, of the Art. 267). Determine that compensation of the specified workers is performed within budget settings on compensation and according to the procedure, determined by the Cabinet of Ministers of Ukraine.
Establish for 2006 the level of providing subsistence minimum (guaranteed minimum) for determination of the right to release from payment for the child's food in the state and utility children's preschool institutions according to the Law of Ukraine "About preschool education" (Sheets of the Verkhovna Rada of Ukraine, 2001, N 49, Art. 259; 2002, N 12-13, Art. 92; 2003, N 10-11, Art. 86; 2004, N 17-18, Art. 250; 2005, N 7-8, Art. 162, NN 17-19, of the Art. 267) in the amount 121 hryvnias counting on one person.
Article 72. Determine that in 2006 on settlements which money value of lands is not carried out the rates of the land tax established by part two of article 7 of the Law of Ukraine "About payment for the earth" (Sheets of the Verkhovna Rada of Ukraine, 1996, N 45, are applied by Art. 238; 1997, N 33, Art. 207; 1999, N 8, Art. 59; 2000, N 14-15-16, Art. 121; 2001, N 2-3, Art. 10; 2002, N 12-13, Art. 92; 2003, N 10-11, Art. 86; 2004, N 17-18, Art. 250; 2005, N 7-8, Art. 162, NN 17-19, of the Art. 267) increased in time 3,10.
On agricultural holdings and lands of settlements which money value is carried out and specified as of January 1, 2006 rates of the land tax, stipulated in Clause 6 and part one of article 7 of the Law of Ukraine "About payment for the earth" are applied (Sheets of the Verkhovna Rada of Ukraine, 1996, N 45, Art. 238; 2001, N 2-3, Art. 10; 2002, N 12-13, Art. 92; 2003, N 10-11, Art. 86; 2004, N 17-18, Art. 250; 2005, N 7-8, Art. 162, NN 17-19, of the Art. 267).
Determine that in 2006 the privileges on payment for the earth determined by Items 3 and 4 of part one of article 12 of the Law of Ukraine "About payment for the earth" (Sheets of the Verkhovna Rada of Ukraine, 1996, N 45, Art. 238; 2000, N 43, Art. 363; 2003, N 10-11, Art. 86, N 26, Art. 195, N 30, Art. 243; 2004, N 17-18, Art. 250; 2005, N 7-8, Art. 162, of NN 17-19, of the Art. 267, N 25, Art. 335), are applied to budgetary institutions which contain at the expense of means state or local budgets, and public organizations of disabled people, their companies and the organizations, institutions of physical culture and sport, and also sports bases of the Olympic and paraolympic preparation which list affirms the Cabinet of Ministers of Ukraine.
Article 73. Payments which in connection therewith are enlisted by the Law in the Government budget of Ukraine and local budgets and for which terms of their payment are legislatively not determined are paid monthly according to the procedure, determined by the Law of Ukraine "About procedure for repayment of obligations of taxpayers to budgets and the state trust funds" (Sheets of the Verkhovna Rada of Ukraine, 2001, N 10, the Art. 44) for the payments having the base (reporting) period - calendar month.
On the nation-wide and local taxes and charges (obligatory payments) for which it is legislatively not provided tax declarations (calculations) payers provide monthly settlements about the amounts of obligatory payments ought to payment according to the procedure, determined by the legislation for obligatory payments with the base (reporting) period - calendar month.
The sums of these payments which are timely not granted on budgets are considered as tax debt and are levied in the budget according to the procedure, determined by the legislation.
Article 74. Determine that in 2006 the tax amount on value added determined according to Items 11.21 and 11.29 of article 11 of the Law of Ukraine "About the value added tax" (Sheets of the Verkhovna Rada of Ukraine, 1997, N 21, Art. 156; 1998, N 17, Art. 83; 1999, N 15, Art. 88; 2000, N 40, Art. 339; 2001, N 11, Art. 50; 2004, N 15, Art. 219; 2005, N 6, Art. 137; with the changes made by the Law of Ukraine of October 18, 2005 N 2987-IV goes as the state grant to agricultural producers for support of production of livestock products, products of poultry farming and for acquisition of material resources of production appointment of 4.100.000 thousand hryvnias.
Article 75. Determine that heads of budgetary institutions contain the number of workers, the military personnel, faces of the private and the commanding structure (further - workers) and actual expenses on the salary (cash cover), including expenses on awards and other types of encouragement or remunerations, financial support, only within salary fund (cash cover) approved for budgetary institutions in estimates or plans of use of budgetary funds perform.
Expenses on free or preferential material and household security to which according to the legislation of Ukraine separate employee categories have the right (except categories, privileges to which are provided by Item "є" parts one of Article 77 of Bases of the legislation of Ukraine on health care (The sheet of the Verkhovna Rada of Ukraine, 1993, N 4, Art. 19; 2003, N 10-11, Art. 86; 2004, N 17-18, Art. 250, N 43-44, Art. 493; 2005, N 26, Art. 355), part four of Article 29 of Bases of the legislation of Ukraine on culture (Sheet of the Verkhovna Rada of Ukraine, 1992, N 21, Art. 294; 2005, N 4, the Art. 83), paragraph one of part four of article 57 of the Law of Ukraine "About education" (Sheets of the Verkhovna Rada of Ukraine, 1991, N 34, Art. 451; 2003, N 10-11, Art. 86; 2004, N 17-18, Art. 250, N 43-44, Art. 493; 2005, N 4, of the Art. 83), and also regarding medical care and sanatorium treatment and rest for improvement - members of families of the military personnel and faces of the private and the commanding structure, pensioners from among the military personnel and faces of the private and the commanding structure and members of their families, are performed for the account and within budgetary appropriations on content of these budgetary institutions. Treat such expenses: providing with uniform, ware property, office regimentals; providing with free medical care; provision of sanatorium treatment and rest for improvement; provision of premises or payment of monetary compensation for the sublease (employment) of premises; discount of payment for use of housing (rent), fuel, phone and payments for utilities (water supply, gas, electrical and heat energy); free pass and luggage transport, free installation of the room security alarm system and use of it; free sending and receipt of letters by the military personnel of conscription service.
Article 76. Determine that by provision of privileges treat members of the family of the exempt: the wife (husband), their minor children (up to 18 years); the unmarried full age children recognized as disabled people since the childhood of I and II groups or disabled people of the I group; the person who is living together with the disabled veteran of the I group and looking after him provided that the disabled veteran is not in scrap; disabled parents; person which is on care or under the care of the citizen having the right to privileges, and living together with it.
Article 77. For the purpose of reduction of separate regulations of the laws in compliance with this Law to stop action for 2006:
1) parts two and the sixth Article 16 (concerning conditions of provision of special permissions (licenses) for use of natural resources), Article 30 parts six (regarding installation by the Cabinet of Ministers of Ukraine of basic standard rates of payment on use of natural resources), Article 33 parts one (concerning the direction of assignments on the exploration works performed at the expense of the government budget on development of mineral resources) and Article 34 parts one (concerning determination of the amount of collection for issue of special permissions (licenses) for use of natural resources) the Code of Ukraine about subsoil (The sheet of the Verkhovna Rada of Ukraine, 1994, N 36, Art. 340; 2003, N 10-11, Art. 86; 2004, N 17-18, Art. 250; 2005, N 7-8, Art. 162, NN 17-19, of the Art. 267);
2) Articles 3, Article parts two 4, article 22 of the Law of Ukraine "About payment for the earth" (Sheets of the Verkhovna Rada of Ukraine, 1996, N 45, Art. 238; 2000, N 14-15-16, Art. 121; 2001, N 2-3, Art. 10; 2002, N 12-13, Art. 92; 2003, N 10-11, Art. 86; 2004, N 17-18, Art. 250; 2005, N 7-8, Art. 162, NN 17-19, of the Art. 267);
3) parts four of article 21 of the Law of Ukraine "About lease of land" (Sheets of the Verkhovna Rada of Ukraine, 2004, N 10, the Art. 102, N 17-18, Art. 250; 2005, N 7-8, Art. 162, NN 17-19, of the Art. 267) regarding centralization of the rent for the parcels of land which are in the state-owned or utility property, on special budget accounts, and also concerning its distribution and use;
4) the paragraph of third of part one of Article 1 regarding debt repayment on the delayed credits obtained for financing of central government budget deficit of Ukraine in foreign currency since 2002, and article 3 of the Law of Ukraine "About restructuring of debt obligations of the Cabinet of Ministers of Ukraine before the National Bank of Ukraine" (Sheets of the Verkhovna Rada of Ukraine, 2000, N 31, Art. 248; 2001, N 2-3, Art. 10; 2002, N 12-13, Art. 92; 2003, N 10-11, Art. 86; 2004, N 17-18, Art. 250; 2005, N 7-8, Art. 162, NN 17-19, of the Art. 267);
5) parts four of article 9 of the Law of Ukraine "About patenting of some types of business activity" (Sheets of the Verkhovna Rada of Ukraine, 1996, N 20, Art. 82; 1998, N 30-31, Art. 193; 2003, N 10-11, Art. 86; 2004, N 17-18, Art. 250; 2005, N 7-8, Art. 162, NN 17-19, of the Art. 267);
6) paragraph two of subitem 7.1.1 of Item 7.1 of Article 7 and subitems "v" and "g" of subitem 18.2.1 of Item 18.2 of article 18 of the Law of Ukraine "About procedure for repayment of obligations of taxpayers to budgets and the state trust funds" (Sheets of the Verkhovna Rada of Ukraine, 2001, N 10, Art. 44; 2003, N 10-11, Art. 86, N 24, Art. 154; 2004, N 17-18, Art. 250; 2005, N - 87, the Art. 162, NN 17-19, of the Art. 267);
7) the Law of Ukraine "About rent payments for oil, natural gas and gas condensate" (Sheets of the Verkhovna Rada of Ukraine, 2004, N 19, the Art. 272, N 43-44, Art. 493; 2005, N 7-8, Art. 162, NN 17-19, of the Art. 267);
8) Articles 14, 15, 16 and 17 Laws of Ukraine "About oil and gas" (Sheets of the Verkhovna Rada of Ukraine, 2001, N 50, Art. 262; 2004 of N 17-18, Art. 250, N 23, Art. 324; 2005, N 7-8, Art. 162, NN 17-19, of the Art. 267) regarding conditions of provision of special permissions (licenses) for use of natural resources;
9) paragraphs of the eighth and tenth of part two of article 6 of the Law of Ukraine "About the public geological service of Ukraine" (Sheets of the Verkhovna Rada of Ukraine, 1999, N 51, Art. 456; 2004, N 17-18, Art. 250; 2005, N 7-8, Art. 162, NN 17-19, of the Art. 267) regarding provision of powers and conditions of provision of special permissions (licenses) for use of natural resources;
10) articles 41 and 43 of the Law of Ukraine "About obligatory national social insurance in connection with the temporary disability and expenses caused by the birth and burial" (Sheets of the Verkhovna Rada of Ukraine, 2001, N 14, Art. 71; 2003, N 45, Art. 362; 2005, NN 17-19, of the Art. 267);
11) the subitem "v" of Item 2 parts one of Article 89 of the Budget code of Ukraine (The sheet of the Verkhovna Rada of Ukraine, 2001, N 37-38, Art. 189) regarding financing of orphanages of family type and foster homes";
12) parts two of article 43 of the Law of Ukraine "About general secondary education" (Sheets of the Verkhovna Rada of Ukraine, 1999, N 28, Art. 230; 2003, N 10-11, Art. 86; 2004, N 17-18, Art. 250; 2005, N 7-8, Art. 162, NN 17-19, of the Art. 267);
13) the Law of Ukraine "About modification of some legal acts of Ukraine of rather local militia" (Sheets of the Verkhovna Rada of Ukraine, 2004, N 23, Art. 323; 2005, N 7-8, Art. 162, NN 17-19 of the Art. 267);
14) paragraphs of the third and fifth of part two of Article 3, Articles 6, Article parts two 7, Articles 8, Articles 14, Item 3 and the subitem 2 of item 4 of the Section IV "Final provisions" (regarding functioning of the special account) the Law of Ukraine "About ordering of the questions connected with ensuring nuclear safety" (Sheets of the Verkhovna Rada of Ukraine, 2004, N 46, Art. 511; 2005, NN 17-19, of the Art. 267);
15) subitem 9.1.4 of Item 9.1 of article 9 of the Law of Ukraine "About the measures aimed at providing the settled functioning of the companies of fuel and energy complex" (Sheets of the Verkhovna Rada of Ukraine, 2005, N 33, the Art. 430);
16) article 1 of the Law of Ukraine "About insurance rates on obligatory national social insurance from labor accident and occupational disease which entailed disability" (Sheets of the Verkhovna Rada of Ukraine, 2001, N 17, of Art. 80; 2003, N 26, Art. 192);
17) it is excluded
18) parts five of Articles 12, 13, 14 and 15 Laws of Ukraine "About the status of veterans of war, guarantees of their social protection" (Sheets of the Verkhovna Rada of Ukraine, 1993, N 45, Art. 425; 1996 N 1, Art. 1; 1999, N 24, Art. 209; 2000, N 14-15-16, Art. 121; 2001, N 2-3, Art. 10; 2002, N 12-13, Art. 92, N 35, Art. 263; 2003, N 10-11, Art. 86; 2004, N 17-18, Art. 250; 2005, N 7-8, Art. 162, NN 17-19, of the Art. 267) regarding determination of the amount of payments of the annual one-time monetary assistance to veterans of war;
19) Articles 12, parts one of Article 15 and Item 3 of the Section VIII "Final provisions" of the Law of Ukraine "About government assistance to families with children" (Sheets of the Verkhovna Rada of Ukraine, 2001, N 20, Art. 102; 2002, N 12-13, Art. 92; 2003, N 10-11, Art. 86; 2004, N 17-18, Art. 250; 2005, N 7-8, Art. 162, NN 17-19, of the Art. 267);
20) parts one of Article 112 of the Penitentiary code of Ukraine (The sheet of the Verkhovna Rada of Ukraine, 2004, N 3-4, Art. 21) regarding obtaining by convicts to imprisonment of sending (transfers) and parcels post;
21) the paragraph of the fifth of part one of article 9 of the Law of Ukraine "About pre-trial detention" (Sheets of the Verkhovna Rada of Ukraine, 1993, N 35, Art. 360; 2003, N 15, Art. 109; 2005, N 10, the Art. 187) regarding restriction of number of sending and transfers which turn out persons detained;
22) Item 5 of Article 1, item 4 of Article 2 (regarding transactions on purchase sale of cash), parts three of Article 3 and the paragraph of the seventh Item 1 of article 4 of the Law of Ukraine "About collection on compulsory national pension insurance" (Sheets of the Verkhovna Rada of Ukraine, 1997, N 37, Art. 237; 1998, N 11-12, Art. 49, N 49, Art. 303; 1999, N 38, Art. 349, N 52, Art. 465; 2000, N 13, Art. 104; 2001, N 2-3, Art. 10; 2002, N 12-13, Art. 92; 2003, N 7, Art. 65, N 10-11, Art. 86; 2004, N 17-18, Art. 250; N 49, of Art. 528; 2005, N 6, Art. 137, N 7-8, Art. 162, NN 17-19, of the Art. 267);
23) parts one of article 17 of the Law of Ukraine "About power industry" (Sheets of the Verkhovna Rada of Ukraine, 1998, N 1, Art. 1; 2000, N 38, Art. 319; 2005, N 20, the Art. 278) regarding establishment of the target allowance on financing of construction of wind power stations according to the Comprehensive program of construction of wind power stations;
24) article 14 of the Law of Ukraine "About grapes and grape wine" (Sheets of the Verkhovna Rada of Ukraine, 2005, N 31, the Art. 419);
25) parts three of Article 36 and part five of Article 37 (concerning determination of the size of pension without restriction of its extreme size, except cases of purpose of pensions to persons according to article 50-1 of the Law of Ukraine "About prosecutor's office of" the Law of Ukraine "On public service" (Sheets of the Verkhovna Rada of Ukraine, 1993, N 52, Art. 490; 2003, N 14, Art. 97; 2005, N 2, Art. 32);
26) Items 2 and 3 of the Section II "Final provisions" of the Law of Ukraine "About some questions of financing of social payments and the related administrative expenses" (Sheets of the Verkhovna Rada of Ukraine, 2005, N 2, the Art. 32, N 7-8, Art. 162, NN 17-19, of the Art. 267);
27) the paragraph of the fourth of Article 1 (regarding compensation of moral damage insured and to members of their families), the subitem "e" of Item of 1 part one of Article 21, parts three of Article 28 and part three of Article 34; Article 47 parts five (regarding discounts and allowances to the size of insurance premium) the Law of Ukraine "About obligatory national social insurance from labor accident and occupational disease which entailed disability" (Sheets of the Verkhovna Rada of Ukraine, 1999, N 46-47, Art. 403; 2001, N 17, Art. 80);
28) parts five of article 1 of the Law of Ukraine "About subsistence minimum" (Sheets of the Verkhovna Rada of Ukraine, 1999, N 38, Art. 348; 2005, N 29, the Art. 383) regarding increase in the subsistence minimum determined for persons who according to the legislation are subject to compulsory national social insurance, on the size of rate of tax on the income of physical persons;
29) the Law of Ukraine "About providing the youth which received the highest or vocational training, the first workplace with provision of the grant to the employer" (Sheets of the Verkhovna Rada of Ukraine, 2005, N 2, the Art. 40);
30) Articles 14, 22, 37 and parts three of article 43 of the Law of Ukraine "About provision of pensions of the military personnel, faces of the commanding and ordinary structure of law-enforcement bodies and some other persons" (Sheets of the Verkhovna Rada of Ukraine, 1992, N 29, Art. 399; 1994, N 24, Art. 178; 1995, N 44, Art. 327; 1996, N 17, Art. 73; 2004, N 36, Art. 447, N 50, Art. 536);
31) Article 19 parts four (regarding determination of the size of the maximum size of actual expenses on compensation of hired employees, the taxable income (profit), the comprehensive taxable income (limiting wages amount (income) from which insurance premiums (charges) in social funds are collected) and parts three of article 27 of the Law of Ukraine "About obligatory national pension insurance" (Sheets of the Verkhovna Rada of Ukraine, 2003, NN 49-51, of the Art. 376);
32) parts four of article 46 of the Law of Ukraine "About protection of the surrounding environment" (Sheets of the Verkhovna Rada of Ukraine, 1991, N 41, Art. 546; 1998, N 34, Art. 230);
33) parts four of article 40 of the Law of Ukraine of September 8, 2005 "About highways";
34) parts five of article 12 of the Law of Ukraine of September 8, 2005 "About stimulation of development of regions";
35) parts three of article 30 of the Law of Ukraine "About radio-frequency resource of Ukraine" (Data of the Verkhovna Rada of Ukraine, 2004, N 48, the Art. 526) regarding provision of JSC Ukrtelekom of the license to use radio-frequency resource for implementation of radio technology of mobile communication of the third generation on competitive or tender bases;
36) article 27 of the Law of Ukraine of October 6, 2005 "About rehabilitation of disabled people in Ukraine";
37) regarding provision of interest-free and preferential ssudpunkt 21 and 29 parts one of Article 20, part one Items 1 and 7 of Article 21, part one Items 5 and 12 of Article 22, Item of 1 part one of Article 23, Item 5 parts one of Article 36; regarding payment of compensations and the help in the sizes according to minimum wage - part one Items 6 and 8 of Article 30, Item of 1 part one of Article 36, paragraphs two, the third and fourth Article part one 37, paragraphs two, the third, fourth part one and part two of Article 39, Articles 40, 41, 44, paragraphs two, third, the fourth, the fifth, sixth and seventh part one, part three, paragraphs two, third, the fourth, the fifth, sixth, seventh part four and part seven of article 48 of the Law of Ukraine "About the status and social protection of the citizens who were injured owing to the Chernobyl catastrophic crash" (Sheets of the Verkhovna Rada of Ukraine, 1992, N 13, the Art. 178, N 37, Art. 543; 1993, N 26, Art. 281; 1996, N 35, Art. 162; 1999, N 8, Art. 59; 2000, N 14-15-16, Art. 121; 2001, N 2-3, Art. 10; 2005, N 16, Art. 259);
38) the Law of Ukraine "About modification of the Budget code of Ukraine" (Sheets of the Verkhovna Rada of Ukraine, 2005, N 10, the Art. 189);
39) article 20 of the Law of Ukraine "About bases of social security of disabled people in Ukraine" (Sheets of the Supreme Council of USSR, 1991, the Art. 21, Art. 252; Sheets of the Verkhovna Rada of Ukraine, 2004, N 17-18, Art. 250, N 37, Art. 451; 2005, N 7-8, Art. 162, NN 17-19, of the Art. 267, N 25, the Art. 337) regarding payment of penalties by budgetary institutions;
40) article 11 of the Law of Ukraine "About tax on the income of physical persons" (Sheets of the Verkhovna Rada of Ukraine, 2003, N 37, Art. 308; 2005, NN 17-19, of the Art. 267) regarding the taxation of transactions selling real estate objects.
Article 78. Determine that in 2006 separate provisions of the Customs code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2002, N 38-39, Art. 288; 2003, N 6, Art. 51; 2004, N 17-18, Art. 250; 2005, 162, NN 17-19, of the Art. 267) are applied by N 7-8, Art. taking into account such changes:
1. To add part one of Article 218 with the offer of such content: "Import to customs area of Ukraine of these goods in steady-state condition or the goods which are completely made, enough processed or processed in such zones is performed in import regime".
2. In the Section XXI "Final provisions":
Item 1 to state 1) in such edition:
"1. The customs code of Ukraine becomes effective since January 1, 2004, except Article part thirteen 71, by Ukraine which is becoming effective from the moment of acquisition of membership in the World organization of trade";
The paragraph the fourth item 4 to state 2) in such edition:
"Customs code of Ukraine (Sheet of the Verkhovna Rada of Ukraine, 1992, N 16, Art. 203, N 35, Art. 511; 1993, N 11, Art. 91, N 12, Art. 107; 1994, N 20, Art. 116; 1995, N 13, Art. 85; 1997, N 35, Art. 218; 1999, N 34, Art. 274; 2000, N 13, Art. 109, N 38, Art. 318, N 50, Art. 436; 2001, N 4, Art. 16, N 23, Art. 117, N 31 Art. 148; 2003, N 27, the Art. 209), except Articles 47, 85, 86, 87 and Chapter 2 Section V "Customs fees" "Duty and customs fees" which void from the moment of acquisition by Ukraine of membership in the World organization of trade".
Article 79. If amounts of own receipts of budgetary institutions exceed the corresponding expenses established by the appendix N 3 to this Law or the decision on the local budget, the manager of budgetary funds provides the direction of such amounts first of all on debt repayment on compensation, charges on the salary, utilities and energy carriers.
If there is no such debt, the manager of budgetary funds directs:
50 percent of means - on actions which are performed due to the corresponding receipts;
50 percent of means - on actions which are necessary for accomplishment of the main functions, but are not provided with means of the general fund of the budget for the appropriate budget program (function).
At the same time the manager of budgetary funds performs adjustment of amounts of the undertaken budget obligations on the general fund of the budget for carrying out expenses for these obligations from special fund of the budget.
Article 80. Means of the state trust funds are serviced by bodies of the State Treasury of Ukraine.
To the pension fund of Ukraine, Social Insurance Fund on temporary disability, Fund of obligatory national social insurance of Ukraine on unemployment case, to Social Insurance Fund from labor accidents and occupational diseases of Ukraine to submit to the Ministry of Finance of Ukraine and the State Treasury of Ukraine reports on accomplishment of estimates of the relevant funds according to the procedure and the terms established by the State Treasury of Ukraine.
Article 81. Expenses on provision of social services and material security of the unemployed from among uninsured persons, on provision of the grant to the employer for providing the youth which received the highest or vocational training, are carried out by the first workplace by fund of obligatory national social insurance of Ukraine on unemployment case.
Article 82. Establish since January 1, 2006 the size of minimum wage of 350 hryvnias a month, since July 1, 2006 - 375 hryvnias, since December 1, 2006 - 400 hryvnias.
Article 83. Determine that the assumption of inappropriate use of budgetary funds current or last years has the investigation:
for managers of budgetary funds - reduction of assignments to these managers on the amount of the means spent not on purpose;
for receivers of budgetary funds - return of means in the amount spent not on purpose of the income of the relevant budgets.
The procedure for reduction of assignments and return of budgetary funds to the relevant budgets is determined by the Cabinet of Ministers of Ukraine.
Article 84. Determine that control of collection (collection) of payments in the budget is exercised by bodies which shall provide their receipt, according to the appendix N 8 to this Law.
Article 85. Determine that in 2006 basic standard rates of payment for use of natural resources for mining according to the appendix N 9 to this Law are entered.
Article 86. Determine that in 2006 the amount of negative value of the taxation object on the income tax which was considered as of January 1, 2005 and was not extinguished during 2005, is not subject during 2006 to accounting as a part of gross expenses of the taxpayer.
Article 87. Determine that in 2006 the collection amount in the form of the target allowance to applicable fare on electrical and heat energy which is established by the National commission of regulation of power industry of Ukraine makes 2.800.000 thousand hryvnias.
Article 88. Determine that receipts in the amount of 1.160.000 thousand hryvnias from realization of excessive arms, the military and special equipment, other property of the Armed Forces of Ukraine, receipts from National joint stock company "Neftegaz of Ukraine" on account of debt repayment under the Agreement between the Cabinet of Ministers of Ukraine and the Government of the Russian Federation on transfer from Ukraine to the Russian Federation of the MS heavy TU-160 and TU-95 bombers, cruise missiles of air basing of big range and the equipment, and also receipt from United Nations secretariat, OSCE or other regional organization for participation of the Ukrainian contingent of the Armed Forces of Ukraine in peacekeeping transactions over the amounts determined by the appendix N 1 to this Law are enlisted in the general fund of the government budget and go in the procedure determined by the Cabinet of Ministers of Ukraine only to requirements of the Armed Forces of Ukraine over the amounts determined in the appendix N 3 to this Law namely on:
upgrade, development, purchase and content of arms and military equipment - 419.600 thousand hryvnias;
preparation, reforming, development and content of the Armed Forces of Ukraine - 740.400 thousand hryvnias.
In case the amount of these receipts exceeds the amount of the corresponding amounts approved in the appendix N 1 to this Law, the Ministry of Finance of Ukraine makes changes to list of the Government budget of Ukraine over amounts of the corresponding income and budget settings determined in the appendices N 1 and N 3 to this Law with pro rata distribution in certain directions.
Article 89. Determine that receipts from privatization of state-owned property over the amounts determined by article 24 of this Law go according to the procedure, determined by the Cabinet of Ministers of Ukraine in coordination with Committee of the Verkhovna Rada of Ukraine concerning the budget on:
financing of implementation of advanced technologies and models of intensive conducting agricultural production in market conditions and participations in the World organization of trade - 1.000.000 thousand hryvnias;
loan granting on implementation of investment projects of implementation of energy-saving technologies in economy industries - 250.000 thousand hryvnias;
construction of the Podolsk bridge crossing in the city of Kiyeve300.000 of one thousand hryvnias.
In case the amount of these receipts exceeds the amount of the corresponding amounts approved in the appendix N 2 to this Law, the Ministry of Finance of Ukraine makes changes to list of the Government budget of Ukraine over amounts of the corresponding receipts and budget settings determined in appendices N 2, N 3, N 4 and N 7 to this Law with pro rata distribution in certain directions.
Article 90. Determine that since January 1, 2006 the maximum size of actual expenses on compensation of hired employees, the taxable income (profit), the comprehensive taxable income (limiting wages amount (income) from which according to the laws of Ukraine insurance premiums in Fund of obligatory national social insurance of Ukraine for unemployment case, Social Insurance Fund on temporary disability, Social Insurance Fund from labor accidents and occupational diseases of Ukraine and the Pension fund of Ukraine are levied it is equal to ten sizes of the subsistence minimum established by the law for able-bodied persons.
Article 91. Determine that in 2006 the penalty fee provided by the paragraph the fifth subitem 12.1.2 of Item 12.1 of article 12 of the Law of Ukraine "About the taxation of profit of the companies" (Sheets of the Verkhovna Rada of Ukraine, 1997, N 27, Art. 181; 2003, N 12, Art. 88; 2005, N 7-8, Art. 162, NN 17-19, of the Art. 267), is levied at the rate of the 3-fold size of the annual discount rate of the National Bank of Ukraine operating on the date of emergence of the additional tax liability.
Article 92. Determine that in 2006 separate provisions of the Land code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2002, N 3-4, Art. 27, N 12-13, Art. 92; 2003, N 28, Art. 213, N 30, Art. 247, N 38, Art. 313; 2004, N 7, Art. 48, Art. 57, N 8, Art. 67 N 26, Art. 361, N 35, Art. 416; 2005, N 2, 25, N 4, the Art. 83, Art. 103) are applied by the Art. taking into account such changes:
1. Add the Code with Article 17-1 of such content:
"17-1. Powers of state bodies of privatization
In the field of land relations treat powers of state bodies of privatization:
sale of the parcels of land on which objects, privatizeable are located".
2. In Article 84:
Part the second after words of "district public administrations" to add 1) with the words "and state bodies of privatization concerning the parcels of land on which objects, privatizeable are located";
Part third to add 2) with the Item of such content:
"g) the parcels of land on which are located state including state, the companies, economic societies in which authorized capitals the state possesses shares (shares, shares)".
3. To add article 116 part one after words of "local government bodies" with the words "and state bodies of privatization concerning the parcels of land on which objects, privatizeable are located".
4. "Local government bodies" to add article 127 part one after words with the words "and state bodies of privatization".
5. In Article 128:
1) in part one:
a) after words "the parcels of land state" to add with the words "except the parcels of land on which objects, privatizeable are located";
b) add with the paragraph the second such content:
"Sale to citizens and legal entities of the parcels of land on whom objects are located privatizeable, is performed by state bodies of privatization according to the procedure which approves the Cabinet of Ministers of Ukraine";
2) the first offer of part two to add with the words "or state body of privatization";
Part third after words "city council" to add 3) with the words "state body of privatization";
Part the sixth after words of "city council" to add 4) with words of "state body of privatization";
To add 5) with part eleven of such content:
"11. The means received from sale of the parcels of land of nonagricultural appointment which are in state-owned property on which objects are located privatizeable are enlisted by state bodies of privatization in state and local budgets according to the procedure, the determined law on the Government budget of Ukraine".
6. In Article 129:
1) in part one:
a) after the words "in property of the state" to add with the words "except the parcels of land on which objects, privatizeable are located";
b) add with the paragraph the second such content:
"Sale of the parcels of land which are in state-owned property, on which objects are located, privatizeable, to foreign states and foreign legal entities is performed by state bodies of privatization at the request of the Cabinet of Ministers of Ukraine and in coordination with the Verkhovna Rada of Ukraine";
2) the first offer of part five to add with the words "and state body of privatization";
Part the sixth to add 3) with the paragraph the second such content:
"Consideration of the petition and sale of the parcels of land on which objects are located privatizeable, are performed by state bodies of privatization after receipt of approval of the Verkhovna Rada of Ukraine".
7. In Article 136:
"Local government bodies" to add 1) in part one after words with the words "state bodies of privatization", and after the words "under building" to add with the words "and on which objects, privatizeable are located";
Paragraph one of part two after the words "under building" to add 2) with the words "on which objects, privatizeable are located".
8. The first offer of part three of Article 137 to add with the words "state body of privatization in case of sale of the parcels of land on which objects, privatizeable are located".
9. "Private property" to add Item 12 of the Section X "Transitional provisions" after words with the words "and lands on which are located state including state, the companies, economic societies in which authorized capitals the state possesses shares (shares, shares)".
Article 93. Determine that in 2006 separate provisions of the Law of Ukraine "About privatization of state-owned property" (Sheets of the Verkhovna Rada of Ukraine, 1997, N 17, Art. 122; 1998, N 49, Art. 301; 1999, N 7, Art. 52, N 51, Art. 453; 2000, N 31, Art. 247, N 33-34, Art. 272, Art. 273, N 41, Art. 341; 2001, N 9, Art. 38, Art. 39; 2002, N 12-13, Art. 92; 2003, N 10-11, Art. 86, N 24, Art. 160, N 27, Art. 209; N 30, of Art. 247; 2004, N 6, Art. 38, N 13, Art. 181, N 17-18, Art. 250; N 19, of the Art. 253, Art. 254, N 45, Art. 501; 2005, 162, N 16, the Art. 258, NN 17-19, of the Art. 267, N 25, the Art. 342, N 48, the Art. 480, Art. 482) are applied by N 7-8, Art. taking into account such changes:
1. In part two of Article 3 of the word of "land and housing funds" to replace on "housing stock".
2. To add part one of Article 5 with the paragraph of such content:
"the parcels of land on which objects, privatizeable are located".
3. Third of Article 7 to add part with the paragraph of such content:
"perform sale of the parcels of land of state-owned property on which objects, privatizeable are located".
4. Add with Article 18-1 of such content:
"Article 18-1. Alienation of the parcels of land of state-owned property on which objects, privatizeable are located
1. State bodies of privatization according to the procedure which affirms the Cabinet of Ministers of Ukraine perform sale of the parcels of land of state-owned property on which objects, privatizeable are located.
2. Sale of the parcel of land of state-owned property is performed after:
a) delimitations of the parcel of land in nature (on the area) and fixing with their land marks;
b) production of technical documentation concerning the sale of the parcel of land including its technical data sheet.
3. The cost of the parcel of land is determined based on its expert money assessment which is carried out by the technique approved by the Cabinet of Ministers of Ukraine.
4. Buyers of objects, privatizeable, together with subjects to privatization perform acquisition of the parcels of land which are under them at auctions. The parcels of land which are not subject to sale according to the Land code of Ukraine are provided in long-term lease with condition of subsequent their acquisition by the lessee, in case of removal of prohibition on sale of the specified sites.
5. Alienation of the parcels of land of state-owned property is performed according to the purchase and sale agreements signed taking into account requirements of the Land code of Ukraine".
5. Add Article 23 with part four of such content:
"4. The means received from sale of the parcels of land of nonagricultural appointment, which are in state-owned property on which objects are located privatizeable, are enlisted by state bodies of privatization in state and local budgets according to the procedure, the determined law on the Government budget of Ukraine".
6. To add article 27 part four paragraph two after the words "the privatized object" with the words "and parcel of land" and after words of "subject to privatization" to add with the words "and parcel of land".
7. In Article 29 part four:
Paragraph one after the words "subject to privatization" to add 1) with the words "including the parcel of land";
Paragraph two after the words "redemption of object" to add 2) with the words "including the parcel of land".
Article 94. Determine that in 2006 separate provisions of the Law of Ukraine "About differentiation of lands of the state-owned and utility property" (Sheets of the Verkhovna Rada of Ukraine, 2004, N 35, 411) are applied by the Art. taking into account such changes:
1. Add Article 6 with the paragraph of such content:
"the parcels of land on which are located state including state, the companies, economic societies in which authorized capitals the state possesses shares (shares, shares)".
2. Article 8 part one after words of "organizations and the organizations" to add with words "borders of the parcels of land on which are located state including state, the companies, economic societies in which authorized capitals the state possesses shares (shares shares)".
Article 95. Extend till January 1, 2007 action of experiment concerning collection of the separate local charges entered in 2003 by the Verkhovna Rada of the Autonomous Republic of Crimea in coordination with the Cabinet of Ministers of Ukraine (collection for development of recreational complex in the Autonomous Republic of Crimea and collection on development of the passenger electric transport in the Autonomous Republic of Crimea).
Article 96. Determine that in case of insufficiency of the funds allocated from the Government budget of Ukraine according to the budget programs connected with differentiation of sources of pension payment between the Government budget of Ukraine and the Pension fund of Ukraine, the pensions determined by the legislation for the corresponding categories of citizens are paid in full for the account of the means provided in the Government budget of Ukraine on covering of deficit of the Pension fund of Ukraine.
Article 97. it is excluded
Article 98. Extend till January 1, 2007 operation of the laws of Ukraine "About introduction of amendments to the Law of Ukraine "About collection for compulsory national pension insurance" of October 22, 1998 N208-XIV and of July 15, 1999 N 967-XIV.
Determine that collection on purchase sale of currency during 2006 is levied on transactions of purchase sale of non-cash currency in the amount of percent 1,3. Payers of such collection are legal resident persons, nonresidents, permanent missions of legal nonresident person, owners of corporate kartschet of foreign currency, member banks of international payment systems, authorized banks on transactions under own external economic agreements and physical persons, including the nonresidents performing transactions on purchase sale of non-cash foreign currencies. Banks and their organizations shall charge, hold also along with application for the purchase of foreign currency performed by them on own transactions both from name and for customer account of such banks, to pay in special fund of the government budget the additional charge on compulsory national pension insurance in the amount of percent 1,3 from transaction amount on purchase sale of the non-cash currency specified in such request, to keep tax accounting and to submit the reporting to bodies of the Pension fund of Ukraine.
The subjects of business activity applying the simplified tax regime (the single tax, the fixed tax and the fixed agricultural tax) and the legal entities and physical persons located (living) in zones of the guaranteed voluntary settling out and the strengthened radio environmental control pay collection on compulsory national pension insurance when implementing non-cash transactions on purchase sale of currencies, trade in jewelry from gold (except wedding rings), platinum and gemstones, in case of alienation of cars, on purchase transactions - property sales, on provision of services of cellular mobile communication, established by the above-named laws, in accordance with general practice.
Article 99. Determine that in 2006 the payers of collection determined by Items 5, of the 9 and 10 article 1 of the Law of Ukraine "About collection on compulsory national pension insurance" (Sheets of the Verkhovna Rada of Ukraine, 1997, N 37, Art. 237; 1998, N 49, Art. 303; 1999, N 38, Art. 349; 2001, N 2-3, Art. 10; 2002, N 12-13, Art. 92; 2003, N 10-11, Art. 86; 2004, N 2, Art. 6, N 17-18, Art. 250; 2005, N 7-8, Art. 162, NN 17-19, of the Art. 267), pay collection on compulsory national pension insurance into the accounts on accounting of means of special fund of the government budget opened in managements of the State Treasury in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol. These means are in accordance with the established procedure enlisted in special fund of the government budget and used according to the Law of Ukraine on the Government budget of Ukraine for the corresponding year.
Article 100. Establish for 2006 according to classes of professional risk of production such insurance rates on obligatory national social insurance from labor accident and occupational disease which entailed disability:
-------------------------------------------------------- Класс | Страховой тариф (в процентах к профессионального | фактическим расходам на оплату риска производства | труда наемных работников) --------------------------------------------------------
1 0,66 2 0,67 3
0,68 4 0,69 5 0,70 6
0,72 7 0,73 8 0,75 9
0,76 10 0,78 11 0,80 12
0,82 13 0,83 14 0,85 15
0,90 16 0,94 17 0,96 18
1,03 19 1,06 20 1,07 21
1,08 22 1,09 23 1,16 24
1,20 25 1,23 26 1,29 27
1,35 28 1,41 29 1,48 30
1,50 31 1,51 32 1,55 33
1,56 34 1,67 35 1,68 36
1,76 37 1,77 38 1,86 39
1,87 40 1,89 41 1,90 42
1,93 43 1,95 44 2,00 45
2,01 46 2,09 47 2,14 48
2,16 49 2,18 50 2,35 51
2,37 52 2,42 53 2,44 54
2,47 55 2,56 56 2,64 57
2,91 58 2,92 59 3,00 60
3,38 61 3,66 62 3,80 63
4,09 64 4,30 65 6,51 66
6,62 67 13,60
Article 101. Determine that in 2006 the amount of collection on compulsory national pension insurance determined in paragraphs the second, fourth and concerning the taxation object for other employees of the companies, organizations and the organizations where disabled people work, - the paragraph the fifth Item 1, Items 2 and 3 of article 4 of the Law of Ukraine "About collection on compulsory national pension insurance" (Sheets of the Verkhovna Rada of Ukraine, 1997, N 37, Art. 237; 1998, N 11-12, Art. 49, N 42, Art. 257; 1999, N 52, Art. 465; 2000, N 13, Art. 104; 2003, N 7, Art. 65; 2004, N 49, Art. 528; 2005, N 6, of the Art. 137, NN 17-19, of the Art. 267) constitutes percent 31,8.
Article 102. Determine that in 2006 the size of fees on obligatory national social insurance on unemployment case according to the Law of Ukraine "About the size of fees on some types of obligatory national social insurance" (Sheets of the Verkhovna Rada of Ukraine, 2001, N 11, Art. 47; 2002, N 17, Art. 124, N 30, Art. 210; 2003, N 16, Art. 116; 2004, N 17-18, Art. 250, N 32, Art. 385; 2005, N 7, 162, NN 17-19, the Art. 267) constitutes the Art.:
for employers - 1, percent of the amount of actual expenses on compensation of hired employees which include expenses on payment of the main and additional salary other incentive and compensation payments, including in natural form that are determined according to the regulatory legal acts adopted according to the Law of Ukraine "About compensation" and are subject to taxation from the income of physical persons;
for persons who are taking part in obligatory national social insurance on a voluntary basis provide themselves with work independently (the members of the creative unions, creative specialists who are not members of the creative unions), physical persons - the subjects of business activity, persons performing works (services) according to civil agreements and also the citizens of Ukraine working outside Ukraine and who are not insured in system of compulsory national social insurance of the country in which they are - 5,2 of percent of the amount of the taxable income (profit), including percent 1,8 - on obligatory national social insurance on unemployment case.
Article 103. Determine that in 2006 reserve of fund of social insurance on temporary disability, necessary for financing of material security of insured persons, and Fund of obligatory national social insurance of Ukraine on the unemployment case necessary for payment of the help with unemployment determined by Item 8 of article 11 Article part three 19, Item 3 parts one of article 20 of the Law of Ukraine "About obligatory national social insurance in connection with the temporary disability and expenses caused by the birth and burial" (Sheets of the Verkhovna Rada of Ukraine, 2001, N 14, Art. 71; 2002, N 17, Art. 124; 2004, N 32, Art. 385; 2005, NN 17-19, of the Art. 267) and the paragraph the second parts three of article 16 of the Law of Ukraine "About obligatory national social insurance on unemployment case" (Sheets of the Verkhovna Rada of Ukraine, 2000, N 22, Art. 171; 2002, N 17, Art. 124; 2004, N 32, Art. 385; 2005, NN 17-19, of the Art. 267), is established per 5 calendar days.
Article 104. Determine that the minimum size of disability pension, the stipulated in Article 22 Laws of Ukraine "About provision of pensions of the military personnel, faces of the commanding and ordinary structure of law-enforcement bodies and some other persons" (Sheets of the Verkhovna Rada of Ukraine, 1992, N 29, Art. 399; 1995, N 44, Art. 327; 2004, N 50, the Art. 536) is established in the amount of:
to disabled veterans from among soldiers and sailors of conscription service of the I group - in the amount of 120 percent, the II group - 110 percent, III groups - 105 percent of subsistence minimum for persons which lost working capacity;
to other disabled people from among soldiers and sailors of conscription service of the I group in the amount of - 110 percent, the II groups - 105 percent, III groups - 100 percent of subsistence minimum for persons which lost working capacity;
to disabled people from among corporals (the senior soldiers) and sergeants, the senior sailors and foremen of conscription service - in the amount of 110 percent, from among ensigns and warrant officers, the military personnel of extra urgent service and military service under the contract, faces of the younger commanding and ordinary structure of law-enforcement bodies and the state fire protection - 120 percent, and from among faces of officers and faces of the commanding structure (except younger) law-enforcement bodies and the state fire protection - 130 percent of the pensions corresponding from the minimum sizes provided for disabled people from among soldiers and sailors of conscription service.
Determine that long-service pensions and pensions in case of loss of the supporter which are granted by the serviceman to faces of the commanding and ordinary structure of law-enforcement bodies and some other persons, and also members of their families according to the Law of Ukraine "About provision of pensions of the military personnel, faces of the commanding and ordinary structure of law-enforcement bodies and some other persons" (Sheets of the Verkhovna Rada of Ukraine, 1992, N 29, Art. 399), cannot be lower than 100 percent of the subsistence minimum for persons which lost working capacity determined by the law.
Article 105. Determine that in 2006 payers of the fixed agricultural tax pay collection on mandatory pension insurance at the percent 6,46 rate from the taxation object.
Article 106. Determine that in 2006 pension for special merits in front of Ukraine according to Item 2 of article 1 of the Law of Ukraine "About pensions for special merits in front of Ukraine" (Sheets of the Verkhovna Rada of Ukraine, 2000, N 35, Art. 289; 2004, N 37, the Art. 452) is appointed to the veterans of war, combatants against Japan in 1938, 1939 and 1945 (including in the territory of Mongolia) who are awarded the order for fighting, the medal "For Courage" or the Ushakov medal, to the guerrillas of the Great Patriotic War awarded with the medal "For Courage" irrespective of rewarding time.
Article 107. Determine that the size of the pensions (taking into account allowances, increases, additional pensions, the target monetary assistance and pensions for special merits in front of Ukraine and other surcharges to the pensions established by the legislation) appointed in 2006 according to the Customs code of Ukraine, the laws of Ukraine "About public service", "About the National Bank of Ukraine", "About diplomatic service", "About service in local government bodies", "About judicial examination", "About the status and social protection of the citizens who were injured owing to the Chernobyl catastrophic crash", "About the state support of mass media and social protection of journalists", "About scientific and scientific and technical activities", "About provision of pensions of the military personnel, faces of the commanding and ordinary structure of law-enforcement bodies and some other persons", "About obligatory national pension insurance", "About provision of pensions" The resolution of the Verkhovna Rada of Ukraine of October 13, 1995 N 379/95-BP "About approval of the Regulations on the assistant-consultant to the People's Deputy of Ukraine", cannot exceed 12 minimum pensions on age, the part one of article 28 of the Law of Ukraine established by paragraph one "About obligatory national pension insurance".
Article 108. Determine that in 2006 ahead of schedule granted old-age pension taking into account the subitem "g" of Item 1 of article 26 of the Law of Ukraine "About employment of the population" during the period before achievement of retirement age, stipulated by the legislation for the corresponding category of persons, to the working pensioners on whom action of the Customs code of Ukraine, the laws of Ukraine "Expatiates on public service", "On the National Bank of Ukraine", "On diplomatic service", "On service in local government bodies", "On prosecutor's office", "On the status of judges", "On judicial examination", "On the status and social protection of the citizens who were injured owing to the Chernobyl catastrophic crash", "About the state support of mass media and social protection of journalists", "About scientific and scientific and technical activities" and Resolutions of the Verkhovna Rada of Ukraine of October 13, 1995 of N379/95-BP "About Approval of the Regulations on the Assistant-consultant to the People's Deputy of Ukraine" it is not paid.
Ahead of schedule granted pension to persons specified in paragraph five of part twelve of article 20 of the Law of Ukraine "About the status of the People's Deputy of Ukraine" (2001, N 42, the Art. 212) in case such persons continue to work, during the period before achievement of retirement age by them is not paid to the sheet of the Verkhovna Rada of Ukraine.
Article 109. Grant the right to the Cabinet of Ministers of Ukraine in 2006 to establish the amount of social payments which according to the current legislation is determined depending on the size of minimum wage, in the absolute amounts within the assignments provided according to the appropriate budget programs.
Article 110. Determine that the privileges to children of war provided by the paragraph the seventh article 5 of the Law of Ukraine "About social protection of children of war" are entered since January 1, 2006, and Article 6, - in 2006 step by step, by results of accomplishment of the budget in the first half of the year, according to the procedure, determined by the Cabinet of Ministers of Ukraine in coordination with Committee of the Verkhovna Rada of Ukraine concerning the budget.
Article 111. Determine that in 2006 according to the procedure established by the Cabinet of Ministers of Ukraine financing by fund of obligatory national social insurance of Ukraine on case of unemployment of paid social jobs for the unemployed is performed; investigation of insured events and justification of payments of material security according to the Law of Ukraine "About obligatory national social insurance on unemployment case" (Sheets of the Verkhovna Rada of Ukraine, 2000, N 22, the Art. 171); return of the means paid as the help with unemployment disposable for the organization by the unemployed of business activity, in case of non-realization of such activities during six calendar months from the date of receipt of the help.
Article 112. Determine that in 2006 according to the Law of Ukraine "About obligatory national social insurance from labor accident and occupational disease which entailed disability" (Sheets of the Verkhovna Rada of Ukraine, 1999, Art. N46-47, 403) in case of establishment by the commission on accident investigation that undermining health came not only for the reason depending on the employer and and owing to violation by the victim of regulations about labor protection, the amount of the one-time help is subject to reduction, but no more than for 50 percent, according to the procedure, determined by Board of Fund.
Article 113. Determine that in 2006 to judges the monthly length-of-service allowance in the sizes provided by part four of article 44 of the Law of Ukraine "About the status of judges" (Sheets of the Verkhovna Rada of Ukraine, 1993, N 8, is paid to Art. 56; 1994, N 26, the Art. 203), from official pay rate taking into account surcharge for qualification classes.
Article 114. Determine that in 2006 the number of sending (transfers) and parcels post which are received by persons detained and convicts to imprisonment is not limited.
Article 115. The national commission of regulation of power industry of Ukraine during pricing and carrying out calculations for electrical energy which is implemented by the power generation companies to provide funds in the amount of at least 50.000 thousand hryvnias for the expenses connected with debt repayment before Goskomrezerv for the organic fuel received in 1997-2000 according to decisions of the Cabinet of Ministers of Ukraine.
Provide to the power generation companies transfer in special fund of the Government budget of Ukraine of means on account of repayment of the specified debt according to the procedure, established by the Cabinet of Ministers of Ukraine.
Article 116. Determine that transfer of subvention from the Government budget of Ukraine to local budgets on debt repayment of last years on difference in rates for heat energy, the services in water supply and water disposal delivered to the population of the actual cost of heat energy, services in water supply and water disposal which arose in connection with discrepancy to rates which affirmed public authorities or local government bodies is performed according to the procedure, established by the Cabinet of Ministers of Ukraine, for acquisition account from repayment of tax debt of the companies which provided such services, or their creditors in the government budget, formed as of July 1, 2006, and the additional tax liabilities resulting from accomplishment of this Article. Calculations for difference in rates for heat energy which was delivered to the population, is performed taking into account the relevant standards of the Law of Ukraine "About the measures aimed at providing the settled functioning of the companies of fuel and energy complex" (Sheets of the Verkhovna Rada of Ukraine, 2005, N 33, by the Art. 430).
Article 117. Determine that implementation of investment projects of implementation of energy-saving technologies in industries of economy, technologies for production of alternative sources of fuel is performed by provision of soft credits by national banks at the expense of means of the Government budget of Ukraine according to the procedure and on the mechanism which affirm the Cabinet of Ministers of Ukraine in coordination with Committee of the Verkhovna Rada of Ukraine concerning the budget.
Article 118. Determine that the serviceman in case of repeated dismissal from service the monetary assistance, stipulated in Item 2 articles 15 of the Law of Ukraine "About social and legal protection of the military personnel and members of their families" (Sheets of the Verkhovna Rada of Ukraine, 1992, N 15, Art. 190; 1997, N 12, the Art. 103), is not paid, except for those persons who in case of the first dismissal did not acquire the right to this help.
Article 119. Transactions on transfer to National joint stock company "Ukragroleasing" of the technology of foreign production which was purchased at the expense of the loans attracted by the state or under the state guarantees on account of reduction of debt to the government budget and transactions on further transfer of this equipment to subjects of housekeeping on the terms of leasing are exempted from taxation on value added.
Article 120. Determine that in case of disbandment in 2006 of military unit the privilege on payment for the earth for military forming is effective within year from the moment of disbandment of such military unit. After the termination of this term by the taxpayer the Ministry of Defence of Ukraine is determined by payment for the earth.
Article 121. Determine that in 2006 sale, assessment and the list of military property (military camps) of the military forming formed according to the laws of Ukraine, except excessive arms, the military and special equipment, is established according to the procedure, determined by the Cabinet of Ministers of Ukraine.
Article 122. Determine that in 2006 the license to use by radio-frequency resource for implementation of radio technology of mobile communication of the third generation of the IMT-2000 CDMA standard (UMTS/WCDMA) in strips of radio frequencies 1935-1950 MHz, 2015-2020 MHz and 2125-2140 MHz on effective rates of one-time payments for issue of the corresponding license to use radio-frequency resource of Ukraine is provided to Ukrtelekom open joint stock company.
Article 123. Determine that in 2006 Chamber of Commerce and Industry:
in case of production of goods by the Ukrainian business entities from raw materials supplied by the customer specifies it in the certificate of origin of such goods;
specifies in the certificate of origin of the Ukrainian goods made in special (free) economic zones in the territory of which accomplishment of actions and observance of the requirements provided by Chapter 36 of the Customs code of Ukraine (The sheet of the Verkhovna Rada of Ukraine, is provided 2002, to N 38-39, Art. 288), the name of special (free) economic zone.
Article 124. Determine that part of the sales proceeds of the state block of shares of JSC Kryvyi Rih Mining and Smelting Plant Krivorozhstal received in 2005 is listed within three working days from the date of entry into force of this Law on special budget accounts of development according to the city budget of the city Kryvyi Rih and the regional budget of the Dnipropetrovsk region according to the amounts determined in the appendices N3 and N7 to this Law.
The specified means are used on the actions connected with permission of environmental and social and economic problems of the city Kryvyi Rih and the settlements of the Dnipropetrovsk region adjoining to it.
Article 125. Determine that in 2006 the receipts received from subjects of managing (except the power generation companies) on account of debt repayment for the used material values of the state reserve, go for accomplishment of obligations of the State committee of Ukraine on the state material reserve on expense recovery for stock holding of the state material reserve, but no more than 50.000 thousand hryvnias.
1. This Law becomes effective since January 1, 2006.
2. The appendices N1-9 to this Law are its integral part.
3. To the Cabinet of Ministers of Ukraine:
for timely normative legal support of introduction of this Law to approve all regulatory legal acts in its execution till 60 calendar days from the effective date of this Law;
develop and approve procedure which to settle the extreme sizes of administrative expenses of subjects of housekeeping of public sector of economy regarding use of official cars, consulting, insurance and auditor services in two-month time; settle implementation of other expenses of operating activiies which are not connected with the main activities; determine that the procedure (method) for charge of reserve of doubtful debts and their write-off for the companies of public sector of economy is determined only by the decision of authorized body of management;
make offers concerning changes to the Law of Ukraine "About provision of pensions of the military personnel, faces of the commanding and ordinary structure of law-enforcement bodies and some other persons" relatively about pension accrual;
together with the National commission of regulation of power industry of Ukraine to provide establishment of the specific tariffs for transfer into heating by the electric power of settlements;
make offers concerning implementation of the mechanism of support of export-oriented industries of economy, including by the conclusion of international treaties concerning loan granting to other foreign states under implementation of commodity deliveries from Ukraine;
by results of accomplishment of the Government budget of Ukraine for the first half of the year 2006 to make to the Verkhovna Rada of Ukraine offers of rather further step-by-step introduction of article 6 of the Law of Ukraine "About social protection of children of war";
make offers concerning changes to legal acts concerning creation in the Government budget of Ukraine of Stabilization fund;
determine that part of the funds raised by the Public mortgage institution goes for financing of youth housing construction.
President of Ukraine V. Yushchenko
to the Law of Ukraine "About the Government budget of Ukraine for 2006"
Income of the Government budget of Ukraine for 2006
тыс. грн.
--------------------------------------------------------------------------------
| Код | Наименования показателей | Всего | Общий | Специальный |
| | согласно бюджетной | | фонд | фонд |
| | классификацией | | | |
|--------+---------------------------+-------------+-------------+-------------|
| |Всего доходов |127 516 631,0| 97 264 420,3| 30 252 210,7|
| | | | | |
|--------+---------------------------+-------------+-------------+-------------|
|40000000|Официальные трансферты | 1 421 804,7| 1 421 804,7| |
|--------+---------------------------+-------------+-------------+-------------|
|41010100|Средства, которые поступают| 1 421 804,7| 1 421 804,7| |
| |в Государственный бюджет из| | | |
| |других бюджетов | | | |
|--------+---------------------------+-------------+-------------+-------------|
| |Всего доходов |126 094 826,3| 95 842 615,6| 30 252 210,7|
| |(без учета | | | |
| |межбюджетного трансферта) | | | |
|--------+---------------------------+-------------+-------------+-------------|
|10000000|Налоговые поступления | 91 460 147,8| 81 647 964,2| 9 812 183,6|
| | | | | |
|--------+---------------------------+-------------+-------------+-------------|
|11000000|Налоги на доходы, налоги | 26 044 900,0| 25 324 900,0| 720 000,0|
| |на прибыль, налоги на | | | |
| |увеличение рыночной | | | |
| |стоимости | | | |
|--------+---------------------------+-------------+-------------+-------------|
|11020000|Налог на прибыль | 26 044 900,0| 25 324 900,0| 720 000,0|
| |предприятий | | | |
|--------+---------------------------+-------------+-------------+-------------|
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