LAW OF UKRAINE

of September 6, 2012 No. 5211-VI

About modification of the Section XX "Transitional provisions" of the Tax code of Ukraine concerning features of the taxation of subjects of managing which realize investment projects in priority industries of economy

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. To exclude Item 6 of subsection 1.

2. In subsection 3:

The name to add 1) with words "and subjects of managing which realize the investment projects approved according to the Law of Ukraine "About stimulation of investing activities in priority industries of economy for the purpose of creation of new workplaces";

Item 1 to add 2) with the paragraph the second such content:

"Subjects of managing which realize the investment projects in priority industries of economy approved according to the Law of Ukraine "About stimulation of investing activities in priority industries of economy for the purpose of creation of new workplaces", temporarily, from January 1, 2013 to December 31, 2022 inclusive when importing in customs regime of import to customs area of Ukraine of equipment (equipment) and components to it which are exempted from the taxation by import duty according to the procedure determined by the subitem 10 of item 4 of the Section XXI "Final and transitional provisions" of the Customs code of Ukraine, on condition of execution of the customs declaration, can issue at own will to customs authority (and the customs authority shall accept) the tax anticipation bill on the amount of the tax liability on the value added tax determined in such customs declaration";

3) in Item 5:

in paragraph one shall be replaced with words the word "bills of exchange" "the tax anticipation bill for the companies of the ship-building industry";

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

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