LAW OF UKRAINE

of December 6, 2012 No. 5518-VI

About modification of some legal acts of Ukraine of rather further enhancement of administration of taxes and fees

The Verkhovna Rada of Ukraine decides:

I. Make changes to such legal acts of Ukraine:

1. In the Code of Ukraine about administrative offenses (The sheet of the Supreme Council of USSR, 1984, appendix to No. 51, the Art. 1122):

1) in Article 163-13 part one:

the paragraph one after the word "Violation" to add with words "non-bank financial institution which has the license of the National Bank of Ukraine for money transfer without opening of accounts, the commercial agent of bank";

in the paragraph the second "the legal entity - the subject of managing" shall be replaced with words words "non-bank financial institution which has the license of the National Bank of Ukraine for money transfer without opening of accounts, the commercial agent of bank";

To add 2) with Article 163-15 of such content:

"Article 163-15. Violation of procedure for carrying out cash calculations and calculations with use of electronic means of payment for goods (services)

Violation of procedure for carrying out cash calculations for goods (services), including limiting exceeding of the amounts of payments with cash, non-compliance with the requirements established by the legislation concerning possibility of calculations for goods (services) with use of electronic means of payment

involves imposing of penalty on physical litsopredprinimatel, officials of the legal entity from hundred to two hundred tax-free minima income of citizens.

The action provided by part one of this Article, which is commited by person which for year was treated to administrative punishment for the same violation,

involves imposing of penalty from five hundred to one thousand tax-free minima of the income of citizens";

In paragraph one of part one of Article 164-2 of the word "abuse of regulations of conducting cash transactions" to exclude 3);

4) in Article 166-20:

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