LAW OF UKRAINE

of February 5, 1999 No. 428-XIV

About write-off and restructuring of tax debt of taxpayers - the sugar plants (plants) as of January 1, 1998 and agricultural enterprises as of January 1, 1999

Article 1. Write off the amounts of tax debt on payment of penalty fee (except the amounts of penalty fee added for violation of terms of calculations for implementation of transactions in the field of foreign economic activity), penal and financial sanctions in the Government budget of Ukraine, and the amount of tax debt on payment of nation-wide taxes and fees (obligatory payments) which are enlisted in local budgets the Pension fund of Ukraine and Social Insurance Fund of Ukraine added according to the legislation from taxpayers - the sugar plants (plants) as of January 1, 1998 and from agricultural enterprises, including fisheries, fishing kolkhozes, peasant farms, the seed plants, the district agrotechnical service companies and the companies of district agricultural chemistry for the services rendered to agricultural producers, the highest agricultural organizations of formation of the I-II levels of accreditation agricultural technical training colleges, irrespective of patterns of ownership and managing (further - taxpayers), as of January 1, 1999.

Article 2. Restructure the amounts of tax debt on tax payment, charges (obligatory payments) listed in article 4 of this Law without the amounts of penalty fee, penal and financial sanctions added according to the legislation on this debt and which are written off according to article 1 of this Law for the sugar plants (plants) as of January 1, 1998 and agricultural enterprises, including fisheries, fishing kolkhozes, peasant farms, the seed plants, the district agrotechnical service companies and the companies of district agricultural chemistry for the services rendered to agricultural producers, the highest agricultural organizations of formation of the I-II levels of accreditation, agricultural technical training colleges irrespective of patterns of ownership and managing, as of January 1, 1999.

Restructuring is carried out by payment by installments of payment of tax debt for 120 months.

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