LAW OF UKRAINE

of December 22, 2011 No. 4268-VI

About introduction of amendments to the Tax Code of Ukraine concerning support of agricultural producers

The Verkhovna Rada of Ukraine decides:

I. Item 1 of subsection 2 of the Section XX "Transitional provisions" of the Tax code of Ukraine (2011, 112) to state sheets of the Verkhovna Rada of Ukraine to Art. No. No. 13-17, in the following edition:

"1. During the period till January 1, 2015 the value added tax the legal entities registered by taxpayers on value added when implementing of transactions by them on delivery of own products (milk, milk raw materials, dairy products, meat, meat products, other products of the conversion of animals (skins, offal, meat and bone meal) made of the delivered milk or meat in live weight by agricultural producers, certain Section V of the Code, and physical persons independently grow up, part, fatten the livestock production products determined by the Section V of the Code (the daleepererabatyvayushchy companies), it is levied taking into account such features:

1) regulations of this Item do not extend to transactions on delivery of products made by processing enterprises from the imported raw materials, the raw materials delivered not in live weight, raw materials which are not self-produced raw materials of the agricultural producers determined by the Section V of the Code, and physical persons which independently grow up part, fatten the livestock production products determined by this Code (further - agricultural producers);

2) the tax delivery note is provided to the buyer according to the procedure, established by the Section V of the Code;

3) the processing enterprise keeps separate account of transactions on delivery of own developed products (milk, milk raw materials, dairy products, meat, meat products, other products of the conversion of animals (skins, offal, meat and bone meal) made of the delivered milk or meat in live weight by agricultural producers (further - products), and from deliveries of other goods / services, including the products made of raw materials, determined in the subitem of 1 this Item and constitutes the tax declaration on the VAT and the tax declaration on the VAT on activities for delivery of products;

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