Unofficial transfer (c) Soyuzpravoinform LLC
of September 20, 2022 No. 2606-IX
About modification of subsection 10 of the Section XX "Transitional provisions" of the Tax code of Ukraine concerning features of the taxation rent payment for use of natural resources for natural gas production
The Verkhovna Rada of Ukraine decides:
1. Bring in Item 69 of subsection 10 of 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:
Paragraphs the first and fourth subitem 69.30 to state 1) in the following edition:
"69.30. Determine that the tax liabilities estimated according to provisions of Article 252 and subitem 69.31 of Item 69 of subsection 10 of the Section XX of this Code on rent payment for use of natural resources for natural gas production in the tax (reporting) periods, since April 1, 2022 till last day (inclusive) month in which the warlike situation in the territory of Ukraine is stopped or repealed temporarily are not paid to parts of amounts of the natural gas extracted, but not realized in the corresponding tax (reporting) periods, and specified in acts of the taxpayer of movement of natural gas in gas storages of the participant of the natural gas market and the Operator of gas storages of Ukraine for the calendar month corresponding to the tax (reporting) period as downloaded in gas storages in the tax (reporting) period according to the allocations performed by the Operator of gas storages of Ukraine according to the Section IX of the Code of gas storages (further - the pumped gas natural). The added and not paid tax liabilities for amounts of the pumped gas natural in the corresponding tax (reporting) period, falling on the period specified in this paragraph are not considered as tax debt and are subject to payment according to provisions of this subitem";
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