LAW OF UKRAINE

of May 24, 2012 No. 4834-VI

About introduction of amendments to the Tax Code of Ukraine concerning enhancement of some tax regulations

The Verkhovna Rada of Ukraine decides:

I. Bring in the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011 No. No. 13-17, of the Art. 112) the following changes:

1. To exclude subitem 9.1.8 of Item 9.1 of Article 9.

2. In Item 14.1 of Article 14:

exclude subitem 14.1.25;

add subitem 14.1.30 with words and figures "and the Law of Ukraine "About state registration of legal entities and physical persons - entrepreneurs". For the Section IV of this Code - in determination of the Economic code of Ukraine";

in subitem 14.1.35 of the word" (including oil (passing) gas), gas condensate" shall be replaced with words "(including oil (passing) gas, gas (methane) of coal fields, gas of slate thicknesses, gas of central basin type, gas of collectors of dense breeds), gas condensate";

to state the paragraph of the seventh of subitem 14.1.97 in such edition:

"object of leasing is transferred to the term during which at least 75 percent of its original cost will be amortized, and the lessee shall based on the leasing agreement and during the term of its action to acquire object of leasing with the subsequent transition of the property right from the lessor to the lessee at the price determined in such leasing agreement";

paragraphs two - the fifth subitem 14.1.139 to replace with ten paragraphs of the following content:

"a) the legal entity created according to the law in any form of business including the company with foreign investments, which:

or is taxpayer and the charges established by this Code except the single tax;

or is payer of the single tax at the rate in the amount of 3 percent;

or is payer of the single tax at the rate in the amount of 5 percent and voluntarily passes in the procedure established by this Code on account of the single tax at the rate in the amount of 3 percent;

b) the physical person - the entrepreneur, which:

or is taxpayer and the charges established by this Code except the single tax;

or is payer of the single tax at the rate in the amount of 3 percent;

or is payer of the single tax at the rate in the amount of 5 percent and voluntarily passes in the procedure established by this Code on account of the single tax at the rate in the amount of 3 percent;

c) the legal entity, physical person, the physical person - the entrepreneur which imports goods on customs area of Ukraine;

d) representation of the nonresident who does not have the status of the legal entity".

With respect thereto paragraphs of the sixth - to consider the ninth respectively paragraphs the twelfth - the fifteenth;

"ґ" subitem 14.1.191 to exclude the subitem;

state subitem 14.1.205 in such edition:

"14.1.205. the house adjoining territory - the territory around the apartment house determined based on the corresponding town-planning and land management documentation within the corresponding parcel of land on which the apartment house and buildings adjoining to it and constructions, and necessary for servicing of the apartment house and providing satisfaction of housing, social and household needs of owners (co-owners) and tenants (lessees) of apartments, and also the non-residential premises located in the apartment house are located";

exclude subitem 14.1.214;

in subitem 14.1.223 of the word "storage (temporary placement before utilization or removal) and" shall be replaced with words "permanent (final) stay or";

in subitem 14.1.227 of the word and figures "for the purposes of the Section III and Chapter 1 of the Section XIV of this Code" to exclude.

3. To add subitem 17.1.6 of Item 17.1 of article 17 after the words "be present during conducting checks" with the words "and to provide explanations on the questions arising during such checks".

4. In Article 20:

in Item 20.1:

in subitem 20.1.2 of the word "and explanations on the questions arising during checks and concerning realization of powers of the bodies of the State Tax Service established by this Code and other laws of Ukraine" to exclude;

add with subitem 20.1.41 of such content:

"20.1.41. receive free of charge from the bodies providing maintaining the corresponding state registers (inventories), information necessary for implementation of powers of bodies of the State Tax Service concerning ensuring repayment of tax debt of the taxpayer.

The term of provision of information references by these bodies on written requests of bodies of the State Tax Service cannot exceed five working days from the date of receipt of such requests";

to add Item 20.2 after figures "20.1.29-20.1.31" with figures "20.1.41".

5. In Item 34.1 of Article 34 to replace subitems 34.1.3-34.1.5 with subitems 34.1.3

34.1.6 such content:

"34.1.3. calendar three quarters;

34.1.4. calendar quarter;

34.1.5. calendar month;

34.1.6. calendar day".

6. In paragraph one of Item 45.2 of Article 45 of the word "the companies and the organizations of Ukraine" shall be replaced with words "legal entities and physical persons - entrepreneurs".

7. In the paragraph the second Item 46.6 of Article 46 of the word "from tax period" shall be replaced with words "for tax period".

8. In Article 48:

the eleventh Item 48.3 after the word of "cards" to add the paragraph with the words "or other data determined in paragraph seven of this Item";

in paragraph one of subitem 48.5.1 of Item 48.5 of the word "and person who is responsible for conducting financial accounting" to exclude.

9. In Article 52:

in Item 52.4 of the word "Consultations Are Provided by Body of the State Tax Service or Customs Authority in Which the Taxpayer Is on Accounting" shall be replaced with words "Consultations are provided by body of the State Tax Service in which the taxpayer is on accounting, or customs authority, in the place of customs clearance of goods";

add Item 52.6 with the words "including by means of Internet resources".

10. To exclude paragraph two of Item 55.1 of Article 55.

11. In paragraph one of Item 58.3 of Article 58 of the word to "legal entity" and "such legal entity" to replace respectively with words to "taxpayer" and "such taxpayer".

12. In Article 59:

to state paragraph two to Item 59.1 in such edition:

"The tax claim is not sent not handed) if the total amount of tax debt of the taxpayer does not exceed twenty free minima of the income of citizens. In case of increase in total amount of tax debt up to the size exceeding twenty free minima of the income of citizens, the body of the State Tax Service sends (hands) the tax claim to such taxpayer";

to add Item 59.4 after the words "The Tax Claim Is Sent" with the word "(is handed)";

state Item 59.5 in such edition:

"59.5. If at the taxpayer to whom it is sent the tax claim (is handed), the amount of tax debt increases (decreases), all amount of tax debt of such taxpayer existing on repayment day is subject to repayment.

If after the direction (delivery) of the tax claim the amount of tax debt changed, and the tax debt was not paid off in full, the tax claim in addition is not sent not handed)".

13. To add Item 60.6 of article 60 after the words "earlier sent" with the word "(handed)", and after the words "the requirement is not sent" - by words "it (is not handed)".

14. In Article 64:

add Item 64.1 with the paragraph the second the following content:

"Data on acceptance on accounting of legal entities and their separate divisions as taxpayers and charges in bodies of the State Tax Service are transferred to the Unified State Register of Legal Entities and physical litspredprinimatel in day of acceptance on accounting of the legal entity and separate division of the legal entity according to the procedure, established by specially authorized body concerning state registration and the central executive body which provides forming of the state financial policy";

in Item 64.2 of the word "the companies and the organizations of Ukraine" shall be replaced with words "legal entities and physical persons - entrepreneurs";

state Item 64.3 in the following edition:

"64.3. Acceptance on accounting of legal entities and their separated divisions as taxpayers and collection in bodies of the State Tax Service according to Item 64.1 of this Article is confirmed by the extract from the Unified State Register of Legal Entities and physical persons - entrepreneurs which is sent (is issued) to these legal entities and separate divisions of legal entities according to the procedure, established by the Law of Ukraine "About state registration of legal entities and physical persons - entrepreneurs".

In case of capture to accounting of legal entities and their separate divisions as taxpayers and charges in bodies of the State Tax Service according to Item 64.2 of this Article to these legal entities and separate divisions of legal entities the next working day from the date of acceptance on accounting in the main place of accounting it is sent the certificate of acceptance on accounting (is issued)";

in Item 64.6:

the paragraph one to state in such edition:

"64.6. On accounting in bodies of the State Tax Service there shall be agreements on distribution of products, agreements of property management (except agreements concerning the transactions determined in subitem 153.13.10 of Item 153.13 of Article 153 or in the second offer of paragraph two of the subitem 5 of Item 180.1 of article 180 of this Code) and cooperation agreements in the territory of Ukraine without creation of legal entities to whom the features of tax accounting and the taxation of activities for such agreements (agreements) determined by this Code extend";

third to exclude the paragraph;

word in paragraph four of "such participant" shall be replaced with words "the manager of property, the agreement party about joint activities or agreements on distribution of products";

the paragraph one of Item 64.7 to add with the words "taking into account the criteria determined by this Code for large taxpayers".

15. In Item 65.5 of Article 65:

after paragraph one to add with two new paragraphs of the following content:

"Data on acceptance on accounting of the physical person - the entrepreneur are transferred to the Unified State Register of Legal Entities and physical litspredprinimatel in day of acceptance on accounting according to the procedure, established by specially authorized body concerning state registration and the central executive body providing forming of the state financial policy.

Acceptance on accounting of the physical person - the entrepreneur is confirmed by the extract from the Unified State Register of Legal Entities and physical litspredprinimatel which is sent (is issued) to physical litsupredprinimatel according to the procedure, established by the Law of Ukraine "About state registration of legal entities and physical persons - entrepreneurs".

With respect thereto to consider paragraph two the paragraph the fourth;

word in paragraph four "to the physical person - the entrepreneur or" to exclude.

16. To add the name of Article 66 with the words "except the physical persons which are not registered by entrepreneurs and not performing independent professional activity".

17. To add Item 67.4 of article 67 after the words "about joint activities" with the words "agreements of property management and agreement on distribution of products", and to exclude words of "such agreement".

18. To exclude Item 68.2 of Article 68.

19. To state Item 69.1 of Article 69 in such edition:

"69.1. Banks and other financial institutions open current and other accounts for taxpayers - legal entities (residents and nonresidents) irrespective of form of business, to separate divisions and representations of legal entities for which features of their state registration are established by the law and which do not join in the Unified State Register of Legal Entities and physical persons - entrepreneurs, the physical persons performing independent professional activity in the presence of the documents issued by bodies of the State Tax Service which confirm acceptance them on accounting in such bodies or the extract from the Unified State Register of Legal Entities and physical persons - entrepreneurs (for persons whose acceptance on accounting in bodies of the State Tax Service is performed based on data from registration card, provided by the state registrar under the law of Ukraine "About state registration of legal entities and physical persons - entrepreneurs")".

20. In subitem 72.1.2.3 of subitem 72.1.2 of Item 72.1 of Article 72 of the word of "financial statements" to exclude.

21. To exclude paragraph two of subitem 75.1.3 of Item 75.1 of Article 75.

22. In Item 78.1 of Article 78:

in paragraph one to exclude the word "exit";

in the paragraph the second subitem 78.1.8 to exclude the word "exit".

23. To add Item 79.2 of Article 79 with the paragraph the second such content:

"Accomplishment of conditions of this Article grants to officials of body of the State Tax Service the right to begin conducting documentary check not eligible to travel abroad".

24. In paragraph one of Item 80.2 of article 80 after words to "authorized representative" to add with the words "or to persons who actually perform settlement operations".

25. The fifth Item 81.1 of Article 81 after words to "his official (office) persons" to add the paragraph with the words "or to his authorized representative".

26. In Article 86:

the first offer of paragraph two of Item 86.4 to state in such edition:

"The act (reference) of documentary check not eligible to travel abroad after its registration is handed personally to the taxpayer or his legal representatives or sent by the registered mail with the assurance of receipt";

in Item 86.5:

after paragraph one to add with the new paragraph of such content:

"If the taxpayer (its separate divisions) performs the activities not in the main place of accounting of the taxpayer, the body of the State Tax Service performing no later than three working days from the date of registration of the act (reference) in this body sends the act (reference) to body of the State Tax Service for the main place of accounting of the taxpayer. The copy of the act (reference) of check with mark about logging of registration of acts (references) of checks is stored in the body of the State Tax Service performing".

With respect thereto paragraphs two - to consider the fourth respectively paragraphs third - the fifth;

word in paragraph three "the taxpayer and" shall be replaced with words "the taxpayer and/or", and" (in case of availability)" to exclude words;

the first offer of paragraph one of Item 86.7 to state in such edition:

"86.7. In case of disagreement of the taxpayer or his legal representatives with the conclusions of check or the facts and data stated in the act (reference) of check they have the right to give the objections to body of the State Tax Service for the main place of accounting of such taxpayer within five working days from the date of receipt of the act (reference)";

to add Item 86.8 after words of "tax messages decisions" with words "(by results of the actual check - from the date of registration (receipt) of the act of such check in body of the State Tax Service for the main place of accounting of the taxpayer)".

27. The paragraph one of Item 87.9 of Article 87 to add with the offer the second such content: "In the same procedure there is transfer of means which will arrive on account of repayment of tax debt of the taxpayer according to article 95 of this Code or by a court decision in the cases provided by the law".

28. In Article 89:

add Item 89.2 with the paragraph the sixth such content:

"The right of tax pledge is not applied if the total amount of tax debt of the taxpayer does not exceed twenty free minima of the income of citizens";

the second and third offer of the paragraph of third Item 89.4 to replace with one offer of such content: "The tax managing director no later than the working day coming behind day of creation of these acts shall send to banks, other financial institutions, and also the taxpayer of the decision on creation of acts which is the basis for renewal of account transactions and cancellation of prohibition on property acquisition".

29. In Article 93:

to state subitem 93.1.3 of Item 93.1 in such edition:

"93.1.3. introductions in legal force of the relevant decision of court about the termination of tax pledge within the procedures determined by the legislation concerning bankruptcy";

in Item 93.2 of the word of "the state registers of pledges of personal or motionless estate" shall be replaced with words "the corresponding state registers";

add with Item 93.4 of such content:

"93.4. In case of sale of property which is in tax pledge according to article 95 of this Code such property is exempted from tax pledge (with modification of the corresponding state registers) from the date of receipt of confirmation by body of the State Tax Service about receipt of funds in the budget from such sale".

30. In Article 94:

in subitem 94.2.4 of Item 94.2 of the word "certificates of conformity of registrars of settlement transactions" shall be replaced with words "and also in case of absence of registrars of the settlement transactions registered in the procedure established by the legislation except the cases determined by the legislation";

in subitem 94.19.8 of Item 94.19 of the word of "certificates of conformity of registrars of settlement transactions" shall be replaced with words "and also the document confirming the registration of registrars of settlement transactions performed in the procedure established by the legislation except the cases determined by the legislation".

31. In Article 95:

to add Item 95.2 after the words "from the date of posylaniye" with the word of "(delivery)";

the second offer of Item 95.16 to state in such edition: "Compensation for expenses, connected with the organization and tendering selling property of the taxpayer who is in tax pledge, and payment of banking services for money transfer in the relevant budget are performed according to the procedure, determined by the Cabinet of Ministers of Ukraine, at the expense of the means received from realization of such property and at the expense of the collected means";

add with Items 95.23 and 95.24 of such content:

"95.23. The taxpayer has the right to independently perform property acquisition which is in tax pledge, on condition of availability of the corresponding consent of body of the State Tax Service and the direction of the means received from such sale on account of repayment of tax debt of such taxpayer.

For review separate transaction on property acquisition based on the relevant civil agreement the taxpayer provides to the tax managing director the address in which content of such transaction and financial and economic effects of its carrying out are determined. The tax managing director has the right not to agree to implementation of such transaction if according to its conclusions price conditions and/or forms of calculation for such transaction lead to reduction of possibility of the taxpayer in time or in full to pay off tax debt. The specified consent is provided according to article 92 of this Code.

95.24. If the amount of means received as a result of sale of property of the taxpayer is insufficient for repayment of tax debt of the taxpayer, the tax managing director performs the additional belongings list in tax pledge according to the procedure, determined by article 89 of this Code".

32. No. 5083-VI is excluded according to the Law of Ukraine of 05.07.2012

33. To add Item 135.5 of article 135 after subitem 135.5.13 with the new subitem of such content:

"135.5.14. the amounts of means (other types compensation) received by the taxpayer as payment of the goods (the performed works, the provided services) shipped to the period of stay of such payer on simplified taxation system, accounting and the reporting for which the single tax was not paid join in the income (without the tax amounts on value added which arrived in the cost of such goods (the performed works, the provided services) in accounting tax period of receipt of such means (other types of compensation)".

With respect thereto to consider subitem 135.5.14 subitem 135.5.15.

34. In Item 136.1 of Article 136:

add subitem 136.1.13 with the paragraph the second such content:

"the means or property brought in the authorized capital which are not returned to the owner of the corporate laws emitted by the taxpayer or are not returned to the member of economic society in connection with insufficiency or lack of assets as a result of repayment of obligations in case of the termination of activities of such payer by liquidation of the legal entity";

to add paragraph two of subitem 136.1.16 with the words "or solutions of the local executive bodies or local government bodies accepted within their powers".

35. In Article 137:

paragraphs two and third to Item 137.9 to exclude;

state Item 137.17 in such edition:

"137.17. The income of the taxpayer in cost type of the fixed assets received for the purpose of implementation of their operation, not considered as a part of the income during their transfer on balance of the taxpayer according to this Code for the purpose of the taxation is recognized the income in the amount which equals to the depreciation amount of the corresponding assets added according to the procedure, provided by this Code, at the time of charge of such depreciation case:

free of charge received power supply facilities, gazo-and heat supply, water supply, the sewer networks built by consumers upon the demand of the specialized operating enterprises according to specifications on accession to the specified networks;

free of charge received or made or constructed by budget funds or the loans attracted by the Cabinet of Ministers of Ukraine or under guarantees of the Cabinet of Ministers of Ukraine, in case of accomplishment of obligations on guarantee the Cabinet of Ministers of Ukraine";

add with Items 137.20 and 137.21 of the following content:

"137.20. The income of the taxpayer - the licensee on supply of natural gas on the regulated rate (the guaranteed supplier) which is determined according to the Law of Ukraine "About the principles of functioning of the natural gas market" (further - the guaranteed supplier), considered for determination of the taxation object according to regulations of this Article, decrease by the amount of the means added but not received in the accounting period from the budget for the program of financing of privileges and housing subsidies to separate categories of the population for payment of separate types of energy, goods and services.

The outstanding amount of the budget for the payment of privileges and housing subsidies extinguished from the budget in the next accounting (tax) period joins in the income amount determined as the taxation object.

137.21. If the borrower (debtor) detains interest payment (commission charges), the creditor regulates such debt according to Item 159.1 of article 159 of this Code.

At the same time the accrual method of percent (commission charges) on such credit is not applied before complete repayment by the borrower (debtor) of debt or debt write-off, acknowledged hopeless according to article 159 of this Code".

36. In Article 138:

in Item 138.4 of the word "the provided services, are recognized" shall be replaced with words "the provided services, except not distribution fixed general production expenses which are included costs of sales in the period of their origin are recognized";

add Item 138.8 with subitem 138.8.6 of such content:

"138.8.6. the expenses on acquisition of natural gas creating cost of services of the guaranteed supplier in supply of natural gas to consumers on the regulated rate in accounting tax period are determined in the amount of the amount of funds which are transferred to the owner of natural gas with opened in bank according to the law the guaranteed supplier of the current account with the special mode of use for transfer of the means arriving for the used natural gas from all categories of consumers.

After execution of the delivery-acceptance certificate of natural gas between the owner of natural gas and the guaranteed supplier the expenses included in cost of supply of natural gas are subject to adjustment (towards increase or reduction) according to the amount of the cost of the acquired natural gas the guaranteed supplier determined in the delivery-acceptance certificate of natural gas for accounting tax period".

37. The paragraph one of subitem 139.1.13 of Item 139.1 of Article 139 to add with words and figure "and for banks - in the amount exceeding 4 percent of the income from operating activiies (less the value added tax) in the year previous reporting".

38. In Article 140:

in Item 140.1:

the paragraph one of subitem 140.1.1 to add with the words "and/or industry regulations of free issue to workers of special clothes, special footwear and other individual protection equipment";

third subitem 140.1.2 after the words "preceding reporting" to add the paragraph with words and figure "and for banks - in amount which exceeds 4 percent of the income from operating activiies (less the value added tax) in the year previous reporting";

in paragraph three of Item 140.2 of the word "as it which breaks public procedure, is dummy" to exclude.

39. In Item 144.1 of Article 144:

in paragraph three of the word "production of fixed assets of cultivation" shall be replaced with words "production (creation) of fixed assets, intangible assets, cultivation", and words of "such fixed assets" - words "(creation) of fixed assets and intangible assets";

after the paragraph of the eighth to add with the new paragraph of such content:

"the cost of the fixed assets gratuitously received or made or constructed by budget funds or the loans attracted by the Cabinet of Ministers of Ukraine or under guarantees of the Cabinet of Ministers of Ukraine in case of accomplishment of obligations on guarantee the Cabinet of Ministers of Ukraine".

With respect thereto the ninth to consider the paragraph the paragraph the tenth.

40. In Article 146:

in Item 146.12 of the word "treats expenses of that accounting tax period in which such repair and improvements were performed" shall be replaced with words "belongs the taxpayer in structure of expenses";

to add the paragraph of the sixth of subitem 146.17.2 of Item 146.17 with the words "and also railway vehicles according to the decision of Ukrzheldortrans".

41. In Article 152:

in Item 152.4:

in the paragraph the second to exclude the words "in budgets of territorial societies" and "in the budget of territorial society";

to exclude the paragraph of the seventh;

word in paragraph eight of "territorial society" to exclude;

add Item 152.9 with the offer of such content: "The base tax (reporting) period for the purposes of this Section is the calendar quarter".

42. In Article 153:

in Item 153.1:

in subitem 153.1.4:

in paragraph one of the word "or cost for transaction date if it was carried out after date of reporting balance" to exclude;

the fourth to add the paragraph with the words "or for transaction date depending on what date came later";

the fifth to exclude the paragraph;

to add subitem 153.1.6 after words of "technical assistance" with the words "and also in the form of grants (subgrants) according to the programs of Global fund for fight against AIDS, tuberculosis and malaria in Ukraine approved by the law";

in the first offer of the paragraph of third subitem 153.3.2 of Item 153.3 of the word and figures" (except payers of this tax who fall under action of Item 156.1 of article 156 of this Code)" to exclude.

43. In Article 157:

in Item 157.1:

"local government bodies" to add the subitem "an" after words with words "National academy of Sciences of Ukraine";

"є" to state the subitem in such edition:

"є) the labor unions, their associations and the organizations of labor unions formed according to the procedure, determined by the law";

add with subitems "zh" and "z" of such content:

"g) the organizations of employers and their associations formed according to the procedure, determined by the law;

h) the gardening and garage cooperatives or societies created according to the procedure, determined by the law";

add Item 157.9 with paragraphs second and third such content:

"The income of the non-profitable organizations determined in the subitem "zh" of Item 157.1 of this Article, received in the form of admission, membership and target fees, irretrievable financial aid or donations and passive incomes is exempted from the taxation.

The income of the non-profitable organizations determined in the subitem "z" of Item 157.1 of this Article, received in the form of onetime and periodic fees, irretrievable financial aid or donations and passive incomes is exempted from the taxation".

44. In Article 160:

in Item 160.2 of figure "160.3-160.6" to replace with figures "160.3-160.7";

Item 160.6 in paragraph five shall be replaced with words the word of "payments" "payments (payments)";

in Item 160.7 of the word "about such resident" to exclude.

45. In Item 164.2 of Article 164:

state subitem 164.2.9 in such edition:

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