LAW OF UKRAINE

of July 4, 2012 No. 5043-VI

About modification of the Section XX "Transitional provisions" of the Tax code of Ukraine concerning project implementation of construction of infrastructure facilities of the Kiev region

The Verkhovna Rada of Ukraine decides:

I. Make to the section XX "Transitional provisions" of the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. No. 13-17, 112) such changes:

1. Add subsection 2 with Item 27 of such content:

"27. For operation of the contract signed for implementation of the national project "Air Express" approved by the Cabinet of Ministers of Ukraine, it is provided by which:

construction of railway passenger traffic of Mr. Kiyevmezhdunarodny airport "Boryspil";

construction of the city belt road around Kiev on the site Kiev - Boryspil;

the road construction from the Podolsk bridge crossing to Prospekt Vatutina in Kiev, collection of the value added tax is carried out taking into account it:

a) concerning transactions on import to customs area of Ukraine in customs regime of temporary import of goods which are imported by contract parties conditional full relief from the taxation is applied by the value added tax.

The list and amounts of goods which are imported on customs area of Ukraine in customs regime of temporary import with conditional full relief from the taxation within accomplishment of the national project "Air Express" are established by the Cabinet of Ministers of Ukraine;

b) are exempted from the taxation:

transactions on delivery of the services on customs area connected with implementation of the national project "Air Express" which are provided by nonresident person who is not registered as the taxpayer on value added, to contract parties.

The list of services which are connected with implementation of the national project "Air Express" and are subject to release from the taxation, it is established by the Cabinet of Ministers of Ukraine;

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