Unofficial transfer (c) Soyuzpravoinform LLC

LAW OF UKRAINE

of September 21, 2022 No. 2618-IX

About modification of the Section XX "Transitional provisions" of the Tax code of Ukraine concerning rates of the excise tax for action of legal regime of warlike, emergency state

The Verkhovna Rada of Ukraine decides:

1. Make to the section XX "Transitional provisions" of the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. No. 13-17, 112) the following changes:

Paragraph one of Item 82 of subsection 2 to state 1) in the following edition:

"82. Temporarily, for action of legal regime of the warlike situation in the territory of Ukraine imposed by the Presidential decree of Ukraine "About introduction of martial law in Ukraine" of February 24, 2022 No. 64/2022, the approved Law of Ukraine "About approval of the Presidential decree of Ukraine "About introduction of warlike situation in Ukraine" of February 24, 2022 No. 2102-IX, but not longer than till July 1, 2023, transaction on delivery on customs area of Ukraine and to import to customs area of Ukraine of gasolines of motor, heavy distillates, the liquefied gas, biodiesel, fuel motor alternative which are classified by the UKT foreign trade activities codes determined by Item 41 of subsection 5 of this Section which establishes rates of the excise tax on the following goods, and also oils or the oil products crude received from bituminous rocks (minerals) which are classified by the UKT foreign trade activities codes 2709 00 10 00 2709 00 90 00, assessed with tax at the rate in the amount of 7 percent";

Item 41 of subsection 5 to state 2) in the following edition:

"41. Temporarily, for the period before the termination or cancellation of the warlike situation in the territory of Ukraine imposed by the Presidential decree of Ukraine "About introduction of martial law in Ukraine" of February 24, 2022 No. 64/2022, the approved Law of Ukraine "About approval of the Presidential decree of Ukraine "About introduction of warlike situation in Ukraine" of February 24, 2022 No. 2102-IX, but not longer than till July 1, 2023 to establish rates of the excise tax on the following goods:

Subsection 5 to add 3) with Items 44 and 45 of the following content:

"44. Determine what is temporary, for the period before the termination or cancellation of warlike, emergency state in the territory of Ukraine, heavy distillates (gasoil) by codes according to UKT foreign trade activities 2710 19 31 01, 2710 19 31 10, 2710 19 31 20, 2710 19 31 30, 2710 19 31 40, 2710 19 35th 01, 2710 19 35th 10, 2710 19 35th 20, 2710 19 35th 30, 2710 19 35th 40, 2710 19 43rd 00, 2710 19 46th 00, 2710 19 47th 10, 2710 19 47th 90, 2710 19 48th 00, 2710 20 11th 00, 2710 20 15th 00, 2710 20 17th 00, 2710 20 19th 00, the biodiesel and its mixes which are not containing or containing less than 70 Mas. The % of oil or oil products received from bituminous rocks) on the basis of monoalkylated esters of fatty acids by codes according to UKT foreign trade activities 3826 00 10 00, 3826 00 90 00 (further in this Item - heavy distillates and biodiesel), made in Ukraine or imported on customs area of Ukraine, are assessed with the excise tax at the rate of 0 euros for 1000 liters if customer of such fuel in accordance with the terms of the agreement are the Ministry of Defence of Ukraine.

For import to customs area of Ukraine or realization of the heavy distillates and biodiesel made in Ukraine the importer of heavy distillates and biodiesel (further - the importer) draws up the tax anticipation bill in triplicate, and producer of heavy distillates and biodiesel (further - the producer) - in duplicate. The first copy of the tax anticipation bill moves in monitoring body (bill holder) on the location of the importer or producer, the second copy - remains to the importer or the producer, and the third copy - goes to monitoring body in the place of customs clearance of such heavy distillates and biodiesel.

The tax anticipation bill is issued on the amount of the excise tax accrued on amount of the heavy distillates and biodiesel imported on customs area of Ukraine or made in Ukraine, proceeding from the rate determined as difference between rate, stipulated in Item 41 this subsection, and the rate established by paragraph one of this Item. Calculation of the amount of the excise tax is applied to the tax anticipation bill.

Realization of amounts of heavy distillates and biodiesel by subjects of managing who received the excise delivery notes registered in the Unified register of excise delivery notes with indication of in them details of the tax anticipation bill issued on the amount of the excise tax accrued on such amounts is performed without payment of the excise tax.

The term for which the tax anticipation bill is issued cannot exceed 180 calendar days.

The tax anticipation bill can be issued only by the importer or the producer - the taxpayer.

The tax anticipation bill issued by the producer is the basis for realization of heavy distillates and biodiesel with payment of the excise tax at the rate established by paragraph one of this Item.

The basis for customs clearance of heavy distillates and biodiesel which are imported on customs area of Ukraine by the importer with payment of the excise tax at the rate established by paragraph one of this Item is representation by such importer to monitoring body who performs customs clearance, in the procedure provided by the Customs code of Ukraine means of electronic communication of the copy of the tax anticipation bill registered by monitoring body.

Obligations on repayment of the tax anticipation bill cannot be transferred to other persons, irrespective of their relations with the drawer.

For use of the tax anticipation bill percent or other types of payment, stipulated by the legislation for other types of bills of exchange are not charged.

The tax anticipation bill without payment by means of the amount of the excise tax specified in it is settled in case of confirmation of the fact of target use of heavy distillates and biodiesel during the term for which such bill of exchange, by registration of excise delivery notes in the Unified register of excise delivery notes on transactions on realization of the heavy distillates and biodiesel to the Ministry of Defence of Ukraine constituted by the taxpayer who enables such realization is issued.

Excise delivery notes on such transactions are constituted based on source documents.

The tax anticipation bill without payment by means of the amount of the excise tax specified in it on the transactions determined by this Item is settled based on copies of the source documents and contracts for realization of fuel confirming realization of fuel on all chain of realization of fuel from the producer/importer to the subject determined by this Item, submitted to monitoring body and the excise delivery notes constituted on such transactions and registered in the Unified register of excise delivery notes.

The tax anticipation bill without payment by funds of the amount of the excise tax specified in it for amounts of the lost heavy distillates and biodiesel which are not exceeding the standard rates of losses approved by the Cabinet of Ministers of Ukraine is settled based on copies of source documents about the loss of such amounts of fuel and excise delivery notes registered in the Unified register of excise delivery notes.

The amount of the excise tax paid by the producer/importer before the termination of term for which the tax anticipation bill is issued proceeding from amounts of heavy distillates and biodiesel which target use is not confirmed is considered by the bill holder in case of repayment of the tax anticipation bill. Such tax amount is estimated proceeding from amount of heavy distillates and biodiesel which target use is not confirmed, and tax rate which is determined as difference between rate, stipulated in Item 41 this division, and the rate established by paragraph one of this Item.

The bill holder checks the documents provided by the producer/importer for repayment of the tax anticipation bill within five working days from the date of their obtaining. By results of check the bill holder makes the decision on repayment of the tax anticipation bill or on implementation of the procedures provided by this Item.

If the tax anticipation bill provided by this Item is not extinguished at the scheduled time, the bill holder within five working days following behind the last day of term on which the tax anticipation bill is issued performs protest of such bill of exchange in non-payment according to the legislation and within one working day from the date of making of protest addresses bank which made the aval of the bill of exchange, with the protested tax anticipation bill. The bank guarantor shall transfer the amount specified in the tax anticipation bill, to the bill holder no later than the operational day following date of the address of the bill holder with the protested tax anticipation bill.

In case of lack of confirmation at the scheduled time of target use by the importer or producer which issued the tax anticipation bill of heavy distillates and biodiesel the penalty in the amount of 50 percent of the amount of the excise tax which is estimated proceeding from amounts of heavy distillates and biodiesel on which there is no confirmation of target use, and rate of the excise tax, stipulated in Item 41 this subsection is collected from such importer or the producer.

The subjects of managing determined by this Item have the right to realize heavy distillates and biodiesel to other persons in case of payment of the excise tax accrued on amounts of such fuel proceeding from the rate determined as difference between rate, stipulated in Item 41 this subsection, and the rate established by paragraph one of this Item.

45. Temporarily, in details of the excise delivery note constituted on the conditions determined by Item 44 presents of subsection the sign on realization of fuel on the conditions determined by Item 44 presents of subsection with indication of details of the tax anticipation bill of subjects of managing which will enable the realization of heavy distillates and biodiesel to the customer determined by Item 44 of this subsection is specified".

2. This Law becomes effective from the date of, its publication following behind day.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info