LAW OF UKRAINE

of March 16, 2000 No. 1565-III

About write-off and debt restructuring on tax payment and charges (obligatory payments) of taxpayers in connection with reforming of agricultural enterprises

Article 1. Write off from collective and other agricultural enterprises of all patterns of ownership and managing, including the sveklosemenny and sugar plants, the tsikoriyesushilny plants, the state breeding plants and the state breeding stations, the state horse-breeding centers, the state seed farms overworking lno-, hemp - hmelezavoda, formula-feed plants servicing the companies (repair and transport, agrotechnical service, on agrochemical servicing of agricultural industry, material logistics), the intereconomic construction organizations, the veterinary and sanitary plants, scientific institutions of the Ukrainian academy of agrarian sciences and their pilot farms, agrarian organizations of education and their educational-experimental farms, the selection and hybrid centers and seed-trial stations (sites), fish and fishing farms, and also from collective and other agricultural enterprises, which were reformed in the private (private and rent) enterprises, farms, economic societies, agricultural cooperatives, other subjects of managing (further - private forming) and became legal successors of these companies or on which the decision on their liquidation, outstanding amounts on the tax payment and charges (obligatory payments) in budgets of all levels including re-structured according to the current legislation taking into account outstanding amounts 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), the penal and financial sanctions added according to the legislation as of May 1, 2000 is made.

Article 2. Write off the tax debts in the Government budget of Ukraine, and also penalty fee and penalties added on them as of May 1, 2000 to the procurement, overworking and servicing companies for the Governments of Ukraine of 1996-1999 provided by relevant decisions and not returned loans for material resources to the agricultural producers specified in article 1 of this Law.

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