LAW OF UKRAINE

of October 2, 2012 No. 5412-VI

About introduction of amendments to the Tax Code of Ukraine concerning settlement of single questions of the taxation

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) such changes:

1. In Item 14.1 of Article 14:

Subitem 14.1.83 to state 1) in such edition:

"14.1.83. the term "investor" for the purposes of the taxation according to the Section XVIII of this Code is used in the value given in the Law of Ukraine "About agreements on distribution of products".

In case of the conclusion of the multilateral agreement investors determine the operator of the agreement (further - the investor (operator) to whom the functions provided by the Law of Ukraine "About agreements on distribution of products", including accounting and payments of the tax liabilities under the agreement are assigned.

In case of creation by the investor - the nonresident for agreement performance of permanent mission in the territory of Ukraine the representation for the purposes of the taxation is considered as the investor or the investor (operator).

In articles of the Code which regulate questions of charge and tax payment by the investor or investors in case of accomplishment of the unilateral or multilateral agreement about distribution of products the term "investor (operator)" is used;

To add 2) with subitem 14.1.89-1 of the following content:

"14.1.89-1. the term "cooperative payments" is used in the value given in the Law of Ukraine "About agricultural cooperation";

Subitem 14.1.126 to state 3) in such edition:

"14.1.126. amount of the got hydrocarbonic raw material:

a) for the purposes of Sections X, XI - amount of oil, natural gas (including the accompanying (oil) gas), gas condensate in the value given in subitem 14.1.128 of this Article;

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