LAW OF UKRAINE

of December 6, 2012 No. 5519-VI

About introduction of amendments to the Tax Code of Ukraine of rather further enhancement of administration of taxes and fees

The Verkhovna Rada of Ukraine decides:

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

1. In Item 14.1 of Article 14:

Subitem 14.1.4 to add 1) with the words "and also the extraordinary tax on transaction on alienation of securities and transactions with derivatives";

To add 2) with subitem 14.1.176-1 of the following content:

"14.1.176-1. the finance bill - the security certifying obligations of bank institution, including the central executive body performing treasurer servicing of budgetary funds which is issued in paperless form for the purpose of the aimed debt, including the Government budget of Ukraine.

Treat finance bills:

treasurer finance bill;

bank finance bill.

The procedure for release, the address, repayment and collection according to finance bills affirms:

The National Bank of Ukraine - for bills of exchange which are emitted by bank institutions (the bank finance bill);

The Cabinet of Ministers of Ukraine - for bills of exchange which are issued by the central executive body performing treasurer servicing of budgetary funds (the treasurer finance bill).

Rules of registration of release and the rule of accounting of finance bills affirm the National commission on securities and the stock market in coordination with the National Bank of Ukraine.

Execution (release) of the treasurer finance bill for the purposes of of this Code is equated to issue to the taxpayer of the amount of budget compensation, including automatic, by money transfer from the budget account on the current account of the taxpayer.

Presentation of the finance bill of body of the public treasurer service for the purposes of of this Code is equated to payment of the approved monetary commitment. The treasurer finance bill cannot be shown before the termination of term of its repayment".

2. In Item 19-1.1 of Article 19-1:

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