Resolution of the Cabinet of Ministers of Ukraine "Some questions of transfer of part of the excise tax with made in Ukraine and imported on customs..."

The document ceased to be valid since January 1, 2023 according to Item 2 of the Resolution of the Cabinet of Ministers of Ukraine of December 23, 2022 No. 1427

RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of March 17, 2021 No. 232

Some questions of transfer of part of the excise tax from the fuel made in Ukraine and imported on customs area of Ukraine in the general fund of the relevant budgets of local self-government

(as amended on 18-01-2023)

According to Items 16-1, 16-2 of part one of Article 64 of the Budget code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure for transfer of part of the excise tax from the fuel made in Ukraine and imported on customs area of Ukraine in the general fund of the relevant budgets of local self-government (further - the Procedure) which is applied.

2. The State Tax Service annually till January 10 and on July 10 to provide to the Ministry of Finance information taking into account these registrars of settlement transactions of amount of the corresponding budget period realized for the last half-year by subjects of managing of retail trade of fuel by administrative and territorial units.

3. To the Ministry of Finance:

calculate according to procedure for share for transfer in the general fund of the relevant budgets of local self-government of part of the excise tax from the fuel made in Ukraine and imported on customs area of Ukraine next half-year of the corresponding budget periods since the second half of the year 2021 and submit to the Cabinet of Ministers of Ukraine the corresponding drafts of decisions;

provide explanations on application of regulations of the Procedure.

4. To the public treasurer service in two weeks from the date of entry into force:

this resolution to perform distribution of part of the excise tax from the fuel made in Ukraine and imported on customs area of Ukraine which arrived since January 1, 2021 between the relevant budgets of local self-government;

changes in the Procedure which will determine shares for reference in the general fund of the relevant budgets of local self-government of part of the excise tax from the fuel made in Ukraine and imported on customs area of Ukraine next half-year of the corresponding budget periods to perform distribution of part of the excise tax from the fuel made in Ukraine and imported on customs area of Ukraine which will arrive since the beginning of each next half-year of budget period, between the relevant budgets of local self-government.

5. This resolution becomes effective from the date of its publication.

Prime Minister of Ukraine

D. Shmygal

Approved by the Resolution of the Cabinet of Ministers of Ukraine of March 17, 2021 , No. 232

Procedure for transfer of part of the excise tax from the fuel made in Ukraine and imported on customs area of Ukraine in the general fund of the relevant budgets of local self-government

1. This Procedure determines the mechanism of transfer of part of the excise tax from the fuel made in Ukraine and imported on customs area of Ukraine in the general fund of the relevant budgets of local self-government.

2. The amount of the excise tax (Аи) which is subject to transfer in the general fund of the relevant budget of local self-government is determined by formula:

Аи = And x Chi, And> 0,

where And - part (percent 13,44) of the excise tax from the fuel made in Ukraine and part (percent 13,44) of the excise tax from the fuel imported on customs area of Ukraine which are subject to distribution between the relevant budgets of local self-government;

Chi - share for transfer in the general fund of i-that budget of local self-government;

i - index for designation of the relevant budget of local self-government.

3. In the first half of the year of the current budget period the share for transfer in the general fund of i-that budget of local self-government is determined by formula:

Чи = Rhee/G, Chi is rounded to nine signs after comma,

where Rhee - amount of the managing of retail trade of fuel realized by subjects in the corresponding territory for the second half of the year of the previous budget period taking into account these registrars of settlement transactions according to information of GNS;

Р - total amount of such amount of the realized fuel for the second half of the year of the previous budget period in general across Ukraine taking into account these registrars of settlement transactions according to information of GNS.

4. In the second half of the year of the current budget period the share for transfer in the general fund of i-that budget of local self-government is determined by formula:

Чи = Rhee/G, Chi is rounded to nine signs after comma,

where Rhee - amount of the managing of retail trade of fuel realized by subjects in the corresponding territory for the first half of the year of the current budget period taking into account these registrars of settlement transactions according to information of GNS;

Р - total amount of such amount of the realized fuel for the first half of the year of the current budget period in general across Ukraine taking into account these registrars of settlement transactions according to information of GNS.

5. The treasury daily in day of receipt of the excise tax from the fuel made in Ukraine and imported on customs area of Ukraine into the accounts opened in Treasury for payment of such taxes performs distribution of part (percent 13,44) of the excise tax from the fuel made in Ukraine and imported on customs area of Ukraine between the relevant budgets of local self-government according to the formula specified in Item 2 presents of the Procedure, and share agrees appendices 1 and 2 .

6. In the reporting on accomplishment of the general fund of local budgets of transaction are reflected according to codes of classification of the income of budgets:

14021900 "Fuel" - concerning transfer of the excise tax from the fuel made in Ukraine;

14031900 "Fuel" - concerning transfer of the excise tax from the fuel imported on customs area of Ukraine.

Appendix 1 is excluded according to the Resolution of the Cabinet of Ministers of Ukraine of 09.03.2022 No. 246

Appendix 2 is excluded according to the Resolution of the Cabinet of Ministers of Ukraine of 09.03.2022 No. 246

Appendix 1

to the Procedure

Shares for reference in the general fund of the relevant budgets of local self-government of part of the excise tax from the fuel made in Ukraine and imported on customs area of Ukraine in the first half of the year 2022

Name of the region	Budget code	Name of the local budget	Share (in round figures to nine signs after comma)
Vinnytsia region	02501000000	Kalinovsky's budget of city territorial community	0,001283319
Vinnytsia region	02503000000	budget of the Ilyinetsky city territorial community	0,000332648
Vinnytsia region	02504000000	budget of the Vapnyarsky settlement territorial community	0,000197192
Vinnytsia region	02505000000	budget of the Lordly city territorial community	0,000856517
Vinnytsia region	02506000000	budget of the Nemirovsky city territorial community	0,001087432
Vinnytsia region	02507000000	budget of the Tulchinsky city territorial community	0,001369957
Vinnytsia region	02508000000	budget of the Voronovitsky settlement territorial community	0,000591017
Vinnytsia region	02509000000	budget of the Dashevsky settlement territorial community	0,000127380
Vinnytsia region	02510000000	budget of the Oratovsky settlement territorial community	0,000254586
Vinnytsia region	02512000000	budget of the Tomashpolsky settlement territorial community	0,000182235
Vinnytsia region	02513000000	budget of the Shpikovsky settlement territorial community	0,000200003
Vinnytsia region	02515000000	budget of the Voytovetsky agricultural territorial community	0,000005595
Vinnytsia region	02516000000	budget of the Dzhulinsky agricultural territorial community	0,000105007
Vinnytsia region	02519000000	budget of the District city agricultural territorial community	0,000068010
Vinnytsia region	02520000000	budget of the Severinovsky agricultural territorial community	0,000037755
Vinnytsia region	02522000000	budget of the Murafsky agricultural territorial community	0,000160489
Vinnytsia region	02523000000	budget of the Yakushinetsky agricultural territorial community	0,001315466
Vinnytsia region	02524000000	budget of the Kunkovsky agricultural territorial community	0,000140954
Vinnytsia region	02526000000	budget of the Ivanovo agricultural territorial community	0,000016969
Vinnytsia region	02527000000	budget of the Glukhovetsky settlement territorial community	0,000088020
Vinnytsia region	02529000000	budget of the Bratslavsky settlement territorial community	0,000072356
Vinnytsia region	02530000000	budget of the Luka-Meleshkevsky agricultural territorial community	0,000747995
Vinnytsia region	02531000000	budget of the Krasnopolsky agricultural territorial community	0,000065269
Vinnytsia region	02533000000	budget of the Gnivansky city territorial community	0,000393390
Vinnytsia region	02535000000	budget of the Trostyanetsky settlement territorial community	0,000476232
Vinnytsia region	02536000000	budget of the Vinnytsia city territorial community	0,013973481
Vinnytsia region	02537000000	budget of the Khmelnytskyi city territorial community	0,000878513
Vinnytsia region	02538000000	budget of the Teplitsky settlement territorial community	0,000137171
Vinnytsia region	02540000000	budget of the Sobolevsky agricultural territorial community	0,000036794
Vinnytsia region	02541000000	budget of the Litinsky settlement territorial community	0,001417722
Vinnytsia region	02542000000	budget of the Zhmerinsky city territorial community	0,000969206
Vinnytsia region	02543000000	budget of the Sutiskovsky settlement territorial community	0,000198973
Vinnytsia region	02546000000	budget of the Makhnovsky agricultural territorial community	0,000776126
Vinnytsia region	02547000000	budget of the Agronomical agricultural territorial community	0,000100868
Vinnytsia region	02548000000	budget of the Bershadsky city territorial community	0,000746228
Vinnytsia region	02549000000	budget of the Vendichansky settlement territorial community	0,000067804
Vinnytsia region	02550000000	budget of the Gaysinsky city territorial community	0,001571444
Vinnytsia region	02551000000	budget of the Gorodkovsky agricultural territorial community	0,000014671
Vinnytsia region	02552000000	budget of the Dzhurinsky agricultural territorial community	0,000019807
Vinnytsia region	02553000000	budget of the Kazatinsky city territorial community	0,000687239
Vinnytsia region	02554000000	budget of the Kopaygorodsky settlement territorial community	0,000006573
Vinnytsia region	02555000000	budget of the Kryzhopolsky settlement territorial community	0,000387060
Vinnytsia region	02556000000	budget of the Ladyzhinsky city territorial community	0,001463964
Vinnytsia region	02557000000	budget of the Lipovetsky city territorial community	0,000379597
Vinnytsia region	02558000000	budget of the Mogilev-Podolsk city territorial community	0,000975313
Vinnytsia region	02559000000	budget of the Murovanokurilovetsky settlement territorial community	0,000409537
Vinnytsia region	02560000000	budget of the Obodovsky agricultural territorial community	0,000166645
Vinnytsia region	02562000000	budget of the Pishchansky settlement territorial community	0,000266976
Vinnytsia region	02563000000	budget of the Pogrebishchensky city territorial community	0,000445751
Vinnytsia region	02564000000	budget of the Samgorodotskoyselsky territorial community	0,000006328
Vinnytsia region	02566000000	budget of the Strizhavsky settlement territorial community	0,000964965
Vinnytsia region	02567000000	budget of the Tyvrovsky settlement territorial community	0,000269612
Vinnytsia region	02568000000	budget of the Turbovsky settlement territorial community	0,000353473
Vinnytsia region	02569000000	budget of the Ulanovsky agricultural territorial community	0,000159443
Vinnytsia region	02570000000	budget of the Chernovetsky settlement territorial community	0,000102416
Vinnytsia region	02571000000	budget of the Chechelnitsky settlement territorial community	0,000270589
Vinnytsia region	02572000000	budget of the Shargorodsky city territorial community	0,000407036
Vinnytsia region	02573000000	budget of the Yampol city territorial community	0,000508735
Volynsk region	03502000000	budget of the Golobsky settlement territorial community	0,000025198
Volynsk region	03503000000	budget of the Zimnevsky agricultural territorial community	0,000105938
Volynsk region	03505000000	budget of the Ustiluzsky city territorial community	0,000166757
Volynsk region	03506000000	budget of the Lyublinetsky settlement territorial community	0,000080184
Volynsk region	03507000000	budget of the Shatsky settlement territorial community	0,000244792
Volynsk region	03514000000	budget of the Poromovsky agricultural territorial community	0,000007586
Volynsk region	03516000000	budget of the Kolodyazhnensky agricultural territorial community	0,000627272
Volynsk region	03518000000	Vishnevskaya's budget of agricultural territorial community	0,001303978
Volynsk region	03519000000	budget of the Zabrodovsky agricultural territorial community	0,000053175
Volynsk region	03522000000	budget of the Ivanichevsky settlement territorial community	0,000155801
Volynsk region	03525000000	budget of the Boratinsky agricultural territorial community	0,000898415
Volynsk region	03526000000	budget of the Lyubeshovsky settlement territorial community	0,000313635
Volynsk region	03527000000	budget of the Rivne agricultural territorial community	0,001397990
Volynsk region	03529000000	budget of the Lyubomlsky city territorial community	0,000883751
Volynsk region	03530000000	budget of the Kolkovsky settlement territorial community	0,000037859
Volynsk region	03532000000	budget of the Kopachevsky agricultural territorial community	0,000158800
Volynsk region	03536000000	budget of the Lukovsky settlement territorial community	0,000419390
Volynsk region	03537000000	budget of the Turiysky settlement territorial community	0,000289892
Volynsk region	03538000000	budget of the Ovadnevsky agricultural territorial community	0,000131336
Volynsk region	03539000000	budget of the Gorodishchensky agricultural territorial community	0,000157462
Volynsk region	03540000000	budget of the Zaturtsevsky agricultural territorial community	0,000057914
Volynsk region	03541000000	budget of the Torchinsky settlement territorial community	0,000097104
Volynsk region	03545000000	budget of the Kivertsevsky city territorial community	0,000274886
Volynsk region	03546000000	budget of the Podgaytsevsky agricultural territorial community	0,001810030
Volynsk region	03549000000	budget of the Starovyzhevsky settlement territorial community	0,000201572
Volynsk region	03551000000	budget of the Lutsk city territorial community	0,006593433
Volynsk region	03555000000	budget of the Berestechkovsky city territorial community	0,000157523
Volynsk region	03556000000	budget of the Volodymyr-Volynsk city territorial community	0,001052227
Volynsk region	03557000000	budget of the Gorokhovsky city territorial community	0,000529947
Volynsk region	03558000000	budget of the Kamen-Kashirsky city territorial community	0,000553095
Volynsk region	03559000000	budget of the Kovelsky city territorial community	0,002224169
Volynsk region	03560000000	budget of the Lokachinsky settlement territorial community	0,000231226
Volynsk region	03561000000	budget of the Manevitsky settlement territorial community	0,001431673
Volynsk region	03562000000	budget of the New Volynsk city territorial community	0,001064483
Volynsk region	03563000000	budget of the Olitsky settlement territorial community	0,000250339
Volynsk region	03564000000	budget of the Ratnevsky settlement territorial community	0,000494029
Volynsk region	03565000000	budget of the Rozhishchensky city territorial community	0,000308926
Dnipropetrovsk region	04501000000	budget of the Apostolovsky city territorial community	0,000500773
Dnipropetrovsk region	04502000000	budget of the Bogdanovsky agricultural territorial community	0,000942146
Dnipropetrovsk region	04504000000	budget of the Svyatovasilyevsky agricultural territorial community	0,000062270
Dnipropetrovsk region	04506000000	budget of the Zelenodolsk city territorial community	0,000247943
Dnipropetrovsk region	04507000000	Grushevskaya's budget of agricultural territorial community	0,000007807
Dnipropetrovsk region	04508000000	budget of the Lyashkovsky agricultural territorial community	0,000028955
Dnipropetrovsk region	04509000000	budget of the Mogilev agricultural territorial community	0,000108592
Dnipropetrovsk region	04511000000	budget of the Novoaleksandrovsky agricultural territorial community	0,003970596
Dnipropetrovsk region	04512000000	budget of the New Pokrovsk settlement territorial community	0,000085142
Dnipropetrovsk region	04513000000	budget of the Solonyansky settlement territorial community	0,000607586
Dnipropetrovsk region	04515000000	budget of the Slobozhansky settlement territorial community	0,004692855
Dnipropetrovsk region	04516000000	budget of the Mirovsky agricultural territorial community	0,000045485
Dnipropetrovsk region	04518000000	budget of the Bozhedarovsky settlement territorial community	0,000166514
Dnipropetrovsk region	04519000000	budget of the Vasilkovsky settlement territorial community	0,000237310
Dnipropetrovsk region	04521000000	budget of the Krinichansky settlement territorial community	0,000695747
Dnipropetrovsk region	04522000000	budget of the Likhovsky settlement territorial community	0,000036750
Dnipropetrovsk region	04523000000	budget of the Pokrovsk settlement territorial community	0,000539486
Dnipropetrovsk region	04525000000	budget of the Sofiyevsky settlement territorial community	0,001014239
Dnipropetrovsk region	04526000000	budget of the Tomakovsky settlement territorial community	0,000350602
Dnipropetrovsk region	04527000000	budget of the Tsarichansky settlement territorial community	0,000346510
Dnipropetrovsk region	04531000000	budget of the Malomikhaylovsky agricultural territorial community	0,000078813
Dnipropetrovsk region	04536000000	budget of the Verkhnedneprovsky city territorial community	0,000465062
Dnipropetrovsk region	04537000000	budget of the Mezhevsky settlement territorial community	0,000218367
Dnipropetrovsk region	04539000000	budget of the Pershotravnevsky agricultural territorial community	0,000105748
Dnipropetrovsk region	04540000000	budget of the Chervonogrigoryevsky settlement territorial community	0,000787081
Dnipropetrovsk region	04541000000	budget of the Mezhiretsky agricultural territorial community	0,000218058
Dnipropetrovsk region	04542000000	budget of the Troitsk agricultural territorial community	0,000390536
Dnipropetrovsk region	04543000000	budget of the Petrikovsky settlement territorial community	0,001483621
Dnipropetrovsk region	04544000000	budget of the Nikolaev agricultural territorial community	0,000300507
Dnipropetrovsk region	04546000000	budget of the Rayevsky agricultural territorial community	0,000262653
Dnipropetrovsk region	04547000000	budget of the Illarionovsky settlement territorial community	0,000140070
Dnipropetrovsk region	04548000000	budget of the Slavgorod settlement territorial community	0,000040261
Dnipropetrovsk region	04550000000	budget of the Karpovsky agricultural territorial community	0,000041798
Dnipropetrovsk region	04551000000	budget of the Shirokovsky settlement territorial community	0,000210177
Dnipropetrovsk region	04552000000	budget of the Yuryevsky settlement territorial community	0,000062602
Dnipropetrovsk region	04555000000	budget of the Saksagansky agricultural territorial community	0,000119504
Dnipropetrovsk region	04556000000	budget of the Devladovsky agricultural territorial community	0,000055662
Dnipropetrovsk region	04558000000	budget of the Pereshchepinsky city territorial community	0,000240037
Dnipropetrovsk region	04559000000	budget of the Peschansky agricultural territorial community	0,000289163
Dnipropetrovsk region	04560000000	budget of the Chumakovsky agricultural territorial community	0,000030059
Dnipropetrovsk region	04561000000	budget of the Marganetsky city territorial community	0,000371237
Dnipropetrovsk region	04562000000	budget of the Pokrovsk city territorial community	0,000420448
Dnipropetrovsk region	04564000000	budget of the Zatishnyansky agricultural territorial community	0,000278394
Dnipropetrovsk region	04565000000	budget of the Magdalinovsky settlement territorial community	0,000314661
Dnipropetrovsk region	04566000000	budget of the Obukhovsk settlement territorial community	0,000651587
Dnipropetrovsk region	04568000000	budget of the Podgorodnensky city territorial community	0,002445699
Dnipropetrovsk region	04571000000	budget of the Kamensk city territorial community	0,004835084
Dnipropetrovsk region	04573000000	budget of the Verkhovtsevsky city territorial community	0,000090329
Dnipropetrovsk region	04574000000	budget of the Volnogorsky city territorial community	0,000285487
Dnipropetrovsk region	04575000000	budget of the Gubinisky settlement territorial community	0,000970325
Dnipropetrovsk region	04576000000	budget of the Dnieper city territorial community	0,027202896
Dnipropetrovsk region	04577000000	budget of the Zheltovodsky city territorial community	0,000540133
Dnipropetrovsk region	04578000000	budget of the Kryvyi Rih city territorial community	0,013669915
Dnipropetrovsk region	04579000000	budget of the Lozovatsky agricultural territorial community	0,000820701
Dnipropetrovsk region	04580000000	budget of the Nikolaev agricultural territorial community	0,000262334
Dnipropetrovsk region	04581000000	budget of the Nikopol city territorial community	0,001673010
Dnipropetrovsk region	04582000000	budget of the Novomoskovsk city territorial community	0,001397859
Dnipropetrovsk region	04583000000	budget of the New Polish agricultural territorial community	0,000930114
Dnipropetrovsk region	04584000000	budget of the Pavlohrad city territorial community	0,002070561
Dnipropetrovsk region	04585000000	budget of the Pershotravensky city territorial community	0,000024259
Dnipropetrovsk region	04586000000	budget of the Peter and Paul settlement territorial community	0,000187293
Dnipropetrovsk region	04587000000	budget of the Pokrovsk agricultural territorial community	0,000088953
Dnipropetrovsk region	04588000000	budget of the Pyatikhatsky city territorial community	0,000865166
Dnipropetrovsk region	04589000000	budget of the Sinelnikovsky city territorial community	0,000636186

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