of August 31, 2011 No. 15783/6/15-3115
About provision of explanation
The State Tax Service of Ukraine considered letters concerning the taxation the value added tax of transactions on supply of natural gas since July 1, 2011 and reports.
The law of Ukraine "About introduction of amendments to the Tax Code of Ukraine and some other legal acts of Ukraine concerning enhancement of separate regulations of the Tax code of Ukraine" of 07.07.2011 No. 3609-VI (further - the Law No. 3609) the subsection II of Transitional provisions of the Tax code of Ukraine (further - the Code) is added with Item 22, by which it is determined that it is temporary from July 1 to October 1, 2011 transactions on supply of natural gas by code according to UKT foreign trade activities 2711 21 00 00 (without the cost of services in its transportation, distribution and delivery) imported on customs area of Ukraine by Public joint stock company "National joint stock company "Neftegaz of Ukraine" (except transactions on supply of such gas for the population, organizations and the organizations which are financed from the government budget and local budgets, the companies of heat-and-power engineeering for production of heat energy for the population, and other consumers, which are not payers of this tax) are assessed with tax on zero rate of the value added tax.
According to the Section II of the Law No. 3609 it is specified that this Law becomes effective from the day following behind day of its publication except the separate changes made to the Tax code by Item 1 of the Section II of this Law.
The law is published 05.08.2011 in the Golos Ukrainy newspaper No. 144, which is one of official publications in which official promulgation of the laws and other acts of the Verkhovna Rada of Ukraine is performed.
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