LAW OF UKRAINE

of November 4, 2011 No. 4014-VI

About introduction of amendments to the Tax Code of Ukraine and some other legal acts of Ukraine concerning simplified taxation system, accounting and the reporting

The Verkhovna Rada of Ukraine decides:

I. Make changes to the following legal acts of Ukraine:

1. In the Tax code of Ukraine (The sheet of the Verkhovna Rada of Ukraine, 2011, Art. No. No. 13-17, 112):

1) in Item 14.1 of Article 14:

in subitem 14.1.139:

add paragraph two with words and figures "(except legal entities who apply the flat tax rate in the amount of 5 percent except for legal entities - the payers of the single tax performing delivery of services (works) to taxpayers on value added and amount of such delivery for the last 12 calendar months are in total exceeded by the amount determined by Item 181.1 of article 181 of this Code)";

word in paragraph four" (except the physical persons which are on simplified taxation system, accounting and the reporting of small business entities according to the legislation)" shall be replaced with words also in figures "(except physical persons - the entrepreneurs determined in subitems 1 and 2 of Item 291.4 of article 291 of this Code and physical persons - the entrepreneurs determined in the subitem 3 of Item 291.4 of article 291 of this Code who apply the flat tax rate in the amount of 5 percent except for physical persons - the entrepreneurs determined in the subitem 3 of Item 291.4 of article 291 of this Code, performing delivery of services (works) to taxpayers on value added and amount of such delivery for the last 12 calendar months in total are exceeded by the amount determined by Item 181.1 of article 181 of this Code)";

after the word and figure of "Section III" to add subitem 14.1.227 with words and figures "and Chapter 1 of the Section XIV";

The paragraph third Item 44.2 of Article 44 to state 2) in the following edition:

"Income tax payers of the companies which profit is assessed with tax at the rate zero percent and which answer criteria, certain Item 154.6 of article 154 of this Code and payers of the single tax who answer the criteria determined by the subitem 4 of Item 291.4 of article 291 of this Code keep the simplified financial accounting of the income and expenses for the purpose of shortchanging of the taxation object by the technique approved by the Ministry of Finance of Ukraine";

Item 122.1 of Article 122 to state 3) in the following edition:

"122.1. Failure to pay (not transfer) by the physical person - the payer of the single tax, article 291 of this Code, advance installments of the single tax determined by subitems 1 and 2 of Item 291.4, according to the procedure and in the terms determined by this Code involves imposing of penalty in the amount of 50 percent of the flat tax rate elected by the payer of the single tax according to this Code";

Article 133 to add 4) with Item 133.6 of the following content:

"Features of tax collection by the subjects of managing applying simplified taxation system, accounting and the reporting are established by Chapter 1 of the Section XIV of this Code";

Subitem 139.1.12 of Item 139.1 of Article 139 to exclude 5);

Item 152.3 of Article 152 to add 6) with paragraphs second and third the following content:

"Taxpayers together with the corresponding tax declaration submit to body of the State Tax Service the list of the income and expenses of the taxpayer by partners - payers of the single tax which joins the transactions performed by such partner.

The form and procedure for creation of such list of the income and expenses are established according to the procedure, determined by article 46 of this Code";

Item 183.4 of Article 183 to state 7) in the following edition:

"183.4. In case of transition of persons from the simplified taxation system which is not providing the tax discharge to payment of other taxes and fees established by this Code in the cases determined by Chapter 1 of the Section XIV of this Code provided that such persons meet the requirements, certain Item 181.1 of article 181 of this Code, the registration application is submitted no later than the 10th of the first calendar month in which transition to payment of other taxes and fees established by this Code is performed. If such persons meet the requirements, certain Item 182.1 of article 182 of this Code, the registration application is submitted in time, determined by Item 183.3 of this Article.

In case of change of the flat tax rate according to the subitem "g" of the subitem 4 of Item 293.8 of article 293 of this Code, the registration application is submitted in time, determined by Item 183.2 of this Article";

8) in paragraph one of Item 188.1 of Article 188 of the word" (except the value added tax and the excise tax on ethyl alcohol which is used by producers - subjects of managing for production of medicines, including components of blood and the medicines produced from them, except medicines in the form of balm and elixirs, and collection on compulsory national pension insurance on services of cellular mobile communication)" shall be replaced with words "(except the value added tax and the excise tax on ethyl alcohol which is used by producers - subjects of managing for production of medicines, including components of blood and the medicines produced from them (except medicines in the form of balm and elixirs), and also collection on compulsory national pension insurance on the cost of services of cellular mobile communication)";

Article 197 to add 9) with Item 197.18 of the following content:

"197.18. Are exempted from the transaction taxation on import to customs area of Ukraine of breeding thoroughbred animals, breeding (genetic) resources by codes according to UKT foreign trade activities 0101 10 10 00, 0102 10 10th 00, 0102 10 30th 00, 0103 10 00th 00, 0104 10 10th 00, 0511 10 00th 00, 0511 99 85th 10, which are performed by subjects of special tax regime, stipulated in Clause 209th this Code. Transactions on subsequent delivery of the specified breeding thoroughbred animals or breeding (genetic) resources are assessed with tax in the general procedure established by this Code";

Paragraph one of Item 201.1 of Article 201 after the words "and under seal" to add 10) with words "(in the presence)";

11) in Item 202.2 of Article 202:

the paragraph one after figures and the words "January 1, 2016" to add with the words "and also taxpayers who pay the single tax";

add with the paragraph third the following content:

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