LAW OF UKRAINE

of April 20, 2000 No. 1698-III

About write-off and restructuring of tax debt of taxpayers - the companies of tractor construction and combine harvester construction

For the purpose of stabilization of production in tractor construction industry the Verkhovna Rada of Ukraine decides:

Article 1. Write off the amounts of penalty fee, the penal and financial sanctions which are not paid to budgets and the state trust funds added on the date of entry into force of this Law on tax debt on tax payment and charges (obligatory payments) listed in article 3 of this Law following the results of economic activity as of January 1, 2000 from taxpayers - the companies of tractor construction of open joint stock companies "Kharkiv Tractor Plant of Ordzhonikidze", "Kharkiv Plant of Tractor Engines", "Sickle and Hammer", "Kupyansky Foundry", "Lozovsky Forge and Mechanical Plant", "Chuguyevsky Fuel Equipment", "Dergachevsky Plant of Turbocompressors", "Kharkiv Plant of Tractor Self-propelled Chassis" (further - the companies of tractor construction).

The relevant tax authorities in two weeks from the date of entry into force of this Law make decisions on write-off from the companies of tractor construction of the amounts of tax debt determined in this Article and notify on it the specified companies and authorized banks.

Article 2. Restructure the amounts of tax debt of the companies of tractor construction for tax payment and the charges (obligatory payments) listed in article 3 of this Law and added according to the legislation of Ukraine following the results of their economic activity as of January 1, 2000 by payment by installments of payment of this debt for a period of 60 months, except for the amounts of the tax debt which is written off according to article 1 of this Law.

Payment of the restructured tax debt begins since January 1, 2003 and is made by equal shares to the 20th day of every month.

Article 3. Restructuring of tax debt extends on:

value added tax;

income tax of the companies;

the income tax from citizens;

payment (tax) for the earth;

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