RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of April 29, 2004 No. 550

Some questions of cost depletion of unpaid amounts of natural gas

The Cabinet of Ministers of Ukraine decides:

1. Ceased to be valid according to the Resolution of the Cabinet of Ministers of Ukraine of 15.01.2020 No. 5

2. Approve applied:

Procedure for cost depletion of unpaid amounts of natural gas;

the paragraph third uratit force according to the Resolution of the Cabinet of Ministers of Ukraine of 15.01.2020 No. 5

3. To Council of Ministers of the Autonomous Republic of Crimea, the regional, Kiev and Sevastopol city public administrations to form regional commissions on cost depletion of unpaid amounts of natural gas with participation of representatives of the State committee on questions of housing and communal services, National joint stock company "Neftegaz of Ukraine", its subsidiary companies "Gas of Ukraine", "Ukrtransgaz", "Ukrgazdobycha", open joint stock companies "Ukrneft", "Kiyevgaz", other societies on gas supply and gasification in a month, and also the companies - producers of heat energy and heat and water supply.

Appendix

to the Resolution of the Cabinet of Ministers of Ukraine of April 29, 2004 No. 550

Structure of the Interdepartmental commission on cost depletion of unpaid amounts of natural gas

     Заместитель Министра   - председатель Комиссии
     топлива и энергетики

          МЯРКОВСКИЙ        - заместитель Министра финансов,
     Анатолий Иванович        заместитель председателя Комиссии

          БЕЛЯНСКИЙ         - заместитель Председателя
     Александр Максимович     Госжилкоммунхоза

          БЕРБЕНЕЦ          - заместитель начальника управления
     Владимир Николаевич      Государственного комитета по вопросам
                              жилищно-коммунального  хозяйства

          КАРПОВ            - директор департамента Государственной
     Юрий Сергеевич           налоговой администрации

          КОВАЛКО           - заместитель председателя правления
     Александр Михайлович     Национальной акционерной компании
                              "Нефтегаз Украины"

          КОЛБУШКИН         - начальник департамента НАК "Нефтегаз
     Юрий Петрович            Украины"

          НОВИКОВ           - начальник департамента НАК "Нефтегаз
     Арсений Викторович       Украины"

          ТЕЛИЧКО           - начальник управления Минфина
     Константин Иванович

          ШЕЛУДЧЕНКО        - первый заместитель председателя
     Владимир Ильич           правления НАК "Нефтегаз Украины" 

Approved by the resolution of the Cabinet of Ministers of Ukraine of April 29, 2004, No. 550

Procedure for cost depletion of unpaid amounts of natural gas

1. This Procedure is developed according to article 3 of the Law of Ukraine "About cost depletion of unpaid amounts of natural gas" and determines the procedure of debt write-off for the consumed natural gas and services in its transportation which arose during the period between date of gas consumption in 1995-1998 and the date of receipt of money for it and is connected with untimely and not in full payment from state and local budgets of privileges, subsidies, difference in the price of natural gas and heat energy and heat and water supply (on gas component) and services in gas transportation, untimely and not in full financing of organizations and organizations at the expense of means from state and local budgets and with change in the exchange rate of national monetary unit to US dollar for this period (daleestoimost of unpaid amounts of natural gas).

Participants of the procedure of write-off are the Interdepartmental commission and regional commissions on cost depletion of unpaid amounts of natural gas, the company of oil and gas complex, including the gas supplying companies which performed gas supply directly to consumers, and the companies - the producers of heat energy and heat and water supply specified in article 2 of the Law of Ukraine "About cost depletion of unpaid amounts of natural gas".

2. Unpaid amounts of natural gas are calculated:

for the gas supplying companies (except predpriyatiyproizvoditely heat energy and heat and water supply) - by the Technique according to appendix 1 based on the actual amounts of the consumed natural gas the corresponding categories of consumers taking into account natural gas prices which were effective in the corresponding period, the amounts of the added privileges, subsidies, differences in the price between rates for natural gas and services in its transportation, and also their monthly financing from state and local budgets;

for the companies - producers of heat energy and warmly and water supply - by the Technique according to appendix 2 based on monthly amounts of the products sold by them and the approved rates for it for different categories of consumers and on components of costs taking into account the amount of the added privileges, subsidies, difference between rates for the heat energy consumed by the population, on services in heat and water supply, and also their monthly financing from state and local budgets.

3. The companies of oil and gas complex and predpriyatiyaproizvoditel of heat energy and heat and water supply from the date of entry into force of this Procedure give in a month to regional commissions on cost depletion of unpaid amounts of natural gas (further - regional commissions) on approval the generalized calculations of unpaid amounts of natural gas for form according to appendices 3 and 4.

The specified companies which are suppliers and consumers of natural gas submit for approval to regional commissions acts of debt write-off in form according to appendix 5. The amount of debit accounts payable of these companies which answers the calculated unpaid amounts of natural gas is subject to write-off in bookkeeping registers.

4. The companies of oil and gas complex and predpriyatiyaproizvoditel of heat energy and heat and water supply which wrote off accounts payable according to the Law of Ukraine "About the taxation of profit of the companies" notify the companies which are their creditors, in writing about written off accounts payable which answers calculated according to Item 2 of this Procedure for cost and to amounts of natural gas and was displayed in balance of the companies until write-off without recovery of the amounts of debts in business and tax accounting.

5. The gas supplying companies and the companies - producers of heat energy and heat and water supply give to the relevant regional commissions the generalized calculations of unpaid amounts of natural gas, acts of debt write-off and in case of need other supporting documents. Based on the submitted documents regional commissions approve the amounts of natural gas determined in the settlement way which cost is subject to write-off, approve the generalized calculations, acts of debt write-off and make relevant decisions. The decisions of regional commissions which are drawn up by protocols in form according to appendix 6, together with the approved documents are transferred to the National Joint Stock Company Naftogaz of Ukraine.

The generalized calculations and acts of debt write-off approved by regional commissions cannot be the basis for cost recovery of natural gas from state and local budgets.

6. The companies which are suppliers of natural gas and heat energy to final consumers in coordination with the National Joint Stock Company Naftogaz of Ukraine prepare drafts of joint decisions in form according to appendix 7, which are signed by the companies of oil and gas complex, the companies - producers of heat energy and warmly and water supply who are participants of such write-off. Joint decisions become effective after their signing by all participants. At the same time the companies of oil and gas complex sign acts of debt write-off in form according to appendix 8.

7. The National Joint Stock Company Naftogaz of Ukraine based on the documents specified in Items 5 and 6 of this Procedure:

concerning amounts of the natural gas which is not paid by organizations and the organizations which are financed from state and local budgets, state and local budgets regarding privileges, subsidies, difference in the price between rates for the natural gas consumed by the population to his suppliers draws up the statement of cost depletion of unpaid amounts of natural gas in the account and in borders of earlier cancelled debt on payments in the budget according to article 70 of the Law of Ukraine "About the Government budget of Ukraine for 2001" in form according to appendix 9 for the company - the participant of the joint decision which is the last in chain of such write-off;

concerning amounts of the natural gas which is not paid by the companies - producers of heat energy and heat and water supply to his suppliers, draws up the statement of cost depletion of unpaid amounts of natural gas on account of debt write-off of the companies which are part of the National Joint Stock Company Naftogaz of Ukraine, for payments in the budget which was subject to payment by installments according to subitem 18.1.2 of article 18 of the Law of Ukraine "About procedure for repayment of obligations of taxpayers to budgets and the state trust funds" as of January 1, 2001 and it is not paid on acceptance date of the Law of Ukraine "About cost depletion of unpaid amounts of natural gas", for form according to appendix 10 for each company which is the last in chain of such write-off.

8. The National Joint Stock Company Naftogaz of Ukraine prepares drafts of decisions of the Interdepartmental commission on cost depletion of unpaid amounts of natural gas in form according to appendix 11 and together with the documents specified in Items 5, 6 and 7 it About gives to the Interdepartmental commission which makes the decision on write-off of the corresponding unpaid amounts of natural gas and approves the acts specified in Item 7 of this Procedure.

Based on decisions of the Interdepartmental commission of the company of oil and gas complex and the company - producers of heat energy and heat and water supply write off in bookkeeping registers of the amount of debit accounts payable which answers the cost of unpaid amounts of natural gas.

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