of August 30, 1996 No. 10-121/10-5810
About Fund of fuel and energy complex development
The main state tax authorities of Ukraine in connection with adoption of law of Ukraine of 11.07.96 N 314/96-BP "About introduction of amendments to article 37 of the Law of Ukraine "About the Government budget of Ukraine for 1995", published 31.07.96 in the Golos Ukrainy newspaper N 140, report.
According to the specified Law which became effective in 10 days from the date of its publication i.e. since 11.08.96, in Fund of development of fuel and energy complex receipts are enlisted in the Government budget of Ukraine from the excise duty and import duty for gasoline motor and heavy distsillyata (diesel fuel), established by the current legislation of Ukraine, namely the Law of Ukraine of 11.07.96 N 313/96-BP "About rates of the excise duty and import duty for some goods (products)" (The law is published 01.08.96 in the Golos Ukrainy newspaper N 141, took effect in 10 days after publication, i.e. since 12.08.96).
The circle of payers of the specified assignments, procedure for charge, payment due dates and giving of calculations of the amounts which are subject to payment in the budget are regulated by the current legislation of Ukraine on the excise duty and other regulations on this matter.
The amounts of the excise duty join in the price of gasoline and diesel fuel including the agreements or delivery contracts made on conditions to be provided, according to the rates, since 12.08.96 irrespective of date of the conclusion or production of the specified products, and also from payment due date for it. Since the specified date shipment of gasoline and diesel fuel to customers without inclusion in the price of the specified oil products of the excise duty and import of import oil products (redeclaring of production from raw materials supplied by the customer of the foreign customer) without payment of the excise duty during their customs clearance is considered as the fact of violation of the tax legislation.
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