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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of December 23, 2022 No. 1427

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

According to part four 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 budgets of local self-government it (is applied).

2. Recognize invalid resolutions of the Cabinet of Ministers of Ukraine according to the list which is attached.

3. This resolution becomes effective along with enforcement of the Law of Ukraine of November 3, 2022 No. 2709-IX "About modification of the Budget code of Ukraine concerning updating and enhancement of some provisions".

Approved by the Resolution of the Cabinet of Ministers of Ukraine of December 23, 2022, No. 1427

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

1. This Procedure establishes the mechanism of transfer of part of the excise tax from the fuel made in Ukraine and imported on customs area of Ukraine (further - the excise tax) in budgets of local self-government.

2. The amount of part of the excise tax (And і) which is subject to transfer in budgets of local self-government is determined by formula:

Аі = And x H і, And> 0,

where A-part (percent 13,44) of the excise tax which is subject to distribution between budgets of local self-government;

Ch_-dolya for transfer in i-the budget of local self-government;

i - index for designation of budgets of local self-government.

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