LAW OF UKRAINE

of May 12, 2011 No. 3320-VI

About introduction of amendments to the Tax Code of Ukraine concerning the tax matters of natural gas and electrical energy

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, NN 13-17, of the Art. 112) the following changes:

Subsection 2 to add 1) with Item 19 of such content:

"19. For action of the procedure of debt write-off for the law of Ukraine "About some questions of debt for the consumed natural gas and electrical energy" for the participants of debt write-off determined by this Law, who are taxpayers on value added according to the Section V of this Code, the value added tax which is previously carried in structure of the tax credit and the tax liabilities is not subject to adjustment and does not change structure of the tax liabilities and the tax credit of accounting tax period of taxpayers";

Subsection 4 to add 2) with Item 22 of such content:

"22. Regulations of Articles 135, of 159, 192 and Item 5 of subsection 4 of the Section XX of the Tax code of Ukraine do not extend to debt to which the write-off mechanism on the conditions determined by the Law of Ukraine "About some questions of debt for the consumed natural gas and electrical energy" is used:

Subsection 10 to add 3) with Item 2-1 of such content:

"2-1. Are subject to write-off:

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