of March 30, 2011 No. 316
About approval of the list of works and services which belong to the main activities of rail transport, and the Procedure for redistribution of receipts of the income, from the main activities of rail transport
According to subitem 133.1.2 of Item 133.1 of article 133 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:
1. Approve applied:
the list of works and services which belong to the main activities of rail transport;
Procedure for redistribution of receipts of the income from the main activities of rail transport.
2. Declare invalid the resolution of the Cabinet of Ministers of Ukraine of February 16, 1998 No. 173 "About the list of works (services) which belong to the main activities of rail transport, and the Procedure for distribution of profitable receipts, from the main activities of rail transport" (The Official Bulletin of Ukraine, 1998, No. 7, of the Art. 248).
3. This resolution becomes effective since April 1, 2011.
Prime Minister of Ukraine
N. Azarov
Approved by the Resolution of the Cabinet of Ministers of Ukraine of March 30, 2011, No. 316
General part
In this list the term "main activities of rail transport" is meant by the activities of all of the companies of rail transport interconnected within single production and technological complex aimed at providing transportations of passengers, loads, baggage, cargo baggage, mail and accomplishment of the related works (services).
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The document ceased to be valid since January 17, 2019 according to the Resolution of the Cabinet of Ministers of Ukraine of January 10, 2019 No. 12