LAW OF UKRAINE

of December 2, 2010 No. 2756-VI

About modification of some legal acts of Ukraine in connection with adoption of the Tax code of Ukraine

The Verkhovna Rada of Ukraine decides:

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

1. In the Civil code of Ukraine (The sheet of the Verkhovna Rada of Ukraine, 2003, Art. No. No. 40-44, 356):

The text of Article 93 to state 1) in the following edition:

"1. The location of the legal entity is the actual place of conducting activities or arrangement of office from which daily management of activities of the legal entity is made (mainly there is management) and implementation of management and accounting";

Part one of Article 203 to state 2) in the following edition:

"1. Contents of the transaction cannot contradict this Code, other acts of the civil legislation, and also interests of the state and society, its moral principles";

3) in Article 228:

to state the name of Article in the following edition:

"Article 228. Consequence in law of transaction, breaking public procedure, made with the purpose contradicting interests of the state and society";

add Article with part three of the following content:

"3. In case of non-compliance with the requirement about transaction compliance to interests of the state and society, to its moral principles such right rank can be nullified. If it is recognized as court the invalid transaction was is made on purpose, obviously contradicting interests of the state and society, then with intention at both parties - in case of execution of the transaction by both parties - in the income of the state everything is by a court decision collected received by them according to the transaction, and in case of execution of the transaction by one party on the other hand everything is by a court decision collected in the income of the state the received by it and all due - from it to the first party on compensation received. With intention only at one of the parties everything received by it according to the transaction shall be returned to other party, and received by the last or ought to it on compensation executed by a court decision is collected in the income of the state";

Article 234 to add 4) with part three of the following content:

"3. Consequence in law of recognition of the dummy transaction invalid are established by the laws";

Part one of Article 657 to add 5) with words "except purchase and sale agreements of the property which is in tax pledge".

2. In the Economic code of Ukraine (The sheet of the Verkhovna Rada of Ukraine, 2003, Art. No. No. 18-22, 144):

To add 1) with Article 55-1 of the following content:

"Article 55-1. Dummy activities of the company

1. Signs of fictitiousness, giving the grounds for appeal to the court about the termination of the legal entity or the termination of activities by the physical person - the entrepreneur, including recognition of registration documents invalid:

it is registered re-registered) on invalid (lost, lost) and forgery documents;

it is not registered in state bodies if obligation of registration it is stipulated by the legislation;

it is registered re-registered) in bodies of state registration by physical persons with the subsequent transfer (registration) to ownerships or managements false (nonexistent), to the dead, missing persons or such persons, were not going to conduct financial and economic activities or to realize powers;

it is registered re-registered) also productions of financial and economic activities without permission and the consent of his founders and the heads appointed legally";

2) in Article 59:

in word part one "this Code" to replace with the word "laws";

the last offer of part seven after the words "record is made" to add with the word "only", and after words "of this Code" - words "and representations of liquidation commission by the chairman or person of documents authorized by it for carrying out state registration of the termination of the legal entity or the termination of activities by physical litsompredprinimatel according to the procedure, determined by the Law of Ukraine "About state registration of legal entities and physical persons - entrepreneurs";

Part the fifth Article 60 to add 3) with the words "with obligatory check by body of the State Tax Service in which there is on accounting subject of managing";

"Declarations on their income and property "shall be replaced with words" 4) in part three of Article 86 of the word the reference of body of the State Tax Service about the submitted declaration on property condition and the income (tax declaration)";

5) in paragraph seven of part six of Article 128 of the word of "the declaration on the income" shall be replaced with words "the declaration on property condition and the income (tax declaration)";

Article 242 to exclude 6);

Article 250 to add 7) with part two of the following content:

"2. Operation of this article does not extend to penalties which size and procedure for collection are determined by the Tax code of Ukraine and other laws, control of which observance is imposed on bodies of the State Tax Service and customs authorities".

3. Part the fourth article 212 of the Criminal code of Ukraine (2001, 131) to state sheets of the Verkhovna Rada of Ukraine to Art. No. 25-26, in the following edition:

"4. Person who made the acts provided by parts one, the second or the acts provided by part three (if they led to the actual not receipt in budgets or the state trust funds of means in especially large sizes) this Article, is exempted from criminal liability if it before criminal prosecution paid taxes, charges (obligatory payments), and also indemnified the loss caused to the state by their untimely payment (financial sanctions, penalty fee)".

4. Actually ceased to be valid according to the Code of Ukraine of 13.04.2012 No. 4651-VI

5. In the Forest code of Ukraine (The sheet of the Verkhovna Rada of Ukraine, 2006, No. 21, the Art. 170):

Item 7 parts two of Article 19 to exclude 1);

Item 6 of Article 27 to exclude 2);

"According to the procedure of cabins of the main use "exclude 3) in Item of 1 part one of Article 67 of the word;

Article 77 to state 4) in the following edition:

"Article 77. Collection for special use of forest resources

Special use of forest resources, except placement of apiaries, is paid.

Collection for special use of forest resources is established by the Tax code of Ukraine".

6. In the Code of Ukraine about subsoil (The sheet of the Verkhovna Rada of Ukraine, 1994, No. 36, the Art. 340):

Article 7 to add 1) with Item 4-1 of the following content:

"4-1) establishments of payment for use of natural resources and rent payment for oil, natural gas and gas condensate";

Item 7 of Article 8 to state 2) in the following edition:

"7) establishment of collection for issue of special permissions to use of natural resources";

3) in Article 28:

the second to replace part with four parts of the following content:

"The payment for use of natural resources is levied in type:

1) payments for use of natural resources for mining;

2) payments for use of natural resources for the purpose of, not connected with mining.

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