LAW OF UKRAINE

of November 20, 2012 No. 5503-VI

About introduction of amendments to the Tax Code of Ukraine concerning review of rates of some 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) such changes:

1. Add Article 4 with Item 4.5 of the following content:

"4.5. In case of establishment or expansion of the existing tax benefits such privileges are applied from next fiscal year".

2. In Item 14.1 of Article 14:

Subitem 14.1.6 to add 1) with the paragraph the second the following content:

"Premises of separate divisions of the manager of excise warehouse which are used by it only for packaging, packing, storage, obtaining or issue by the marked brands of the excise tax of vodka and the alcoholic beverage products shipped from excise warehouse and also for implementation of wholesale and/or retail trade according to the license obtained by the manager of excise warehouse are not excise warehouse";

2) in subitem 14.1.139:

to state paragraphs of the fourth and eighth in such edition:

"or is payer of the single tax at the rate which provides the tax discharge on value added";

the fifth and ninth to state paragraphs in such edition:

"or is payer of the single tax at the rate providing inclusion of the value added tax in structure of the single tax and voluntarily passes in the procedure established by this Code on account of the single tax at the rate providing the tax discharge on value added";

the eleventh to state the paragraph in such edition:

"d) permanent mission".

3. In Article 50:

Paragraphs first or third Item 50.1 after the word "independently" to add 1) with words "(including by results of electronic check)";

Item 50.2 in paragraph one the word "exit" to exclude 2);

3) Item 50.3 after the word was "checked" to be added with words and figures "or does not give the specifying calculation within 20 working days after date of creation of the certificate of conducting electronic check which establishes violation of the tax legislation".

4. To add subitem 54.3.2 of Item 54.3 of article 54 after words of "results of activities of the taxpayer" with the words "except electronic check".

5. In subitem 70.16.6 of Item 70.16 of Article 70 of the word and figures "monthly, but no later than the 10th day of the next month" shall be replaced with words also in figures "in terms and according to the procedure, established by subitem 265.7.4 of Item 265.7 of article 265 of this Code".

6. To add subitem 75.1.2 of Item 75.1 of Article 75 with the paragraph the sixth the following content:

"Check which is carried out based on the application submitted by the taxpayer with the insignificant risk degree determined according to Item 77.2 of article 77 of this Code to body of the State Tax Service in which it is on tax accounting is considered documentary unscheduled electronic inspection not eligible to travel abroad (daleeelektronny check). The application is submitted in 10 calendar days prior to the expected beginning of conducting electronic check. The application form, procedure for its giving, decision making about conducting electronic check are established by the central executive body providing forming of the state financial policy".

7. To add Item 85.2 of Article 85 with the paragraph the fourth the following content:

"For conducting electronic check the taxpayer provides provision in body of the State Tax Service electronically with observance of condition concerning registration of the digital signature of advance holders of documents who according to this Code are connected with calculation and tax payment and charges (if such documents are created by such taxpayer electronically and are stored on machine data carriers). The general format and procedure for provision of such information are established by the central executive body providing forming of the state financial policy".

8. In Article 86:

In paragraph one of Item 86.1 of the word" (except cameral)" shall be replaced with words 1) "(except cameral and electronic checks)";

Item 86.9 to state 2) in such edition:

"86.9. If the monetary commitment is calculated body of the State Tax Service by results of the check held on circumstances certain subitem 78.1.11 of Item 78.1 of article 78 of this Code, rather criminal proceedings in which the criminal offense concerning the official (officials) of the taxpayer (legal entity) or the physical person - the entrepreneur who is checked which subject are taxes and/or charges is investigated the tax message decision by results of such check is accepted by such tax authority within 10 working days from the date of, the receipt of the corresponding judgment by this tax authority (conviction, the resolution on closing of criminal proceedings on not rehabilitating bases) which took legal effect following behind day.

Materials of such check together with conclusions of body of the State Tax Service are transferred to the body which appointed check";

To add 3) with Item 86.11 of the following content:

"86.11. By results of electronic check the reference in duplicate which is signed by the officials of body of the State Tax Service performing is constituted and is registered in body of the State Tax Service within three working days from the date of the termination of the term established for conducting check (for the taxpayers having branches and/or being on the consolidated payment - within five working days).

The reference of electronic check after its registration is handed personally to the taxpayer or his legal representatives for acquaintance and signing within five working days from the date of delivery.

In case of disagreement of the taxpayer or his legal representatives with the conclusions of check or the facts and data stated in the reference constituted by results of electronic check they shall sign such reference and have the right to give the objections which are integral part of such reference, together with signed copy of the reference.

Such objections are considered by body of the State Tax Service within five working days from the date of their obtaining and the answer according to the procedure, determined by article 58 of this Code for the message (delivery) of tax messages decisions is sent to the taxpayer. Such answer is integral part of the certificate of conducting electronic check. The taxpayer (its authorized person and/or the representative) has the right to take part in consideration of objections about what he specifies in the given objections".

9. In Item 96.3 of Article 96:

the paragraph one after words "of specified" to add one with words and figures "in Items 96.1 and 96.2 of this Article";

to add paragraph two after words of "state body" with the words "or local government body".

10. In Items 183.4 and 183.5 of Article 183 of the word and figures "in the amount of 3 or 7 percent" shall be replaced with words "what provides the tax discharge on value added".

11. To state subitem 213.3.6 of Item 213.6 of Article 213 in such edition:

"213.3.6. import to customs area of Ukraine of excise goods (products) which are used as raw materials for production of excise goods (products), on condition of the subsequent production from such raw materials of finished goods on customs area of Ukraine with which the excise tax, or realization of such products (excise goods) for export and presentation to customs authority of the license for the production right is paid (except production of oil products);

import to customs area of Ukraine of tobacco raw materials by the tabachnofermentatsionny plants enabling the realization of the fermented tobacco raw materials to tobacco product manufacturers or for export and realization of the fermented tobacco raw materials by the tobacco and fermentative plants to tobacco product manufacturers".

12. In Item 215.3 of Article 215:

Subitem 215.3.1 to state 1) in such edition:

"215.3.1. ethyl alcohol and other spirits distillates, alcoholic beverages, beer:

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|   Код товара  | Описание товара  |     Единицы    |  Ставки    |
|  (продукции)  |   (продукции)    |     измерения  |  налога    |
|    согласно   | согласно УКТ ВЭД |                |            |
|    УКТ ВЭД    |   ( 2371а-14 )   |                |            |
| ( 2371а-14 )  |                  |                |            |
|---------------+------------------+----------------+------------|
|2203 00        |Пиво из солода    |  гривен за 1   |     0,87   |
|               |(солодовое)       |      литр      |            |
|---------------+------------------+----------------+------------|
|2204           |Вина виноградные  |  гривен за 1   |     0,01   |
|(кроме 2204 10 |натуральные       |      литр      |            |
|2204 21 10 00, |                  |                |            |
|2204 29 10 00) |                  |                |            |
|---------------+------------------+----------------+------------|
|2204           |Вина натуральные  |  гривен за 1   |     2,51   |
|(кроме 2204 10 |с добавлением     |      литр      |            |
|2204 21 10 00, |спирта и крепкие  |                |            |
|2204 29 10 00) |(крепленые)       |                |            |
|---------------+------------------+----------------+------------|
|2204 10,       |Вина игристые     |  гривен за 1   |     3,65   |
|2204 21 10 00, |Вина газированные |      литр      |            |
|2204 29 10 00  |                  |                |            |
|---------------+------------------+----------------+------------|
|2205           |Вермуты и другие  |  гривен за 1   |     2,51   |
|               |вина виноградные  |      литр      |            |
|               |натуральные с     |                |            |
|               |добавлением       |                |            |
|               |растительных или  |                |            |
|               |ароматизирующих   |                |            |
|               |экстрактов        |                |            |
|---------------+------------------+----------------+------------|
|2206 00        |Другие сброженные |  гривен за 1   |    49,49   |
|(кроме         |напитки           |      литр      |            |
|2206 00 31 00, |(например         |  100-процент-  |            |
|2206 00 51 00, |сидр, перри       |  ного спирта   |            |
|2206 00 81 00 -|(грушевый         |                |            |
|сидр и перри   |напиток), напиток |                |            |
|(без добавления|медовый); смеси   |                |            |
|спирта)        |из сброженных     |                |            |
|               |напитков и смеси  |                |            |
|               |сброженных        |                |            |
|               |напитков с        |                |            |
|               |безалкогольными   |                |            |
|               |напитками, в      |                |            |
|               |другом месте не   |                |            |
|               |указанные (с      |                |            |
|               |добавлением       |                |            |
|               |спирта)           |                |            |
|---------------+------------------+----------------+------------|
|2206 00 31 00, |Сидр и перри      |  гривен за 1   |     0,50   |
|2206 00 51 00, |(без добавления   |      литр      |            |
|2206 00 81 00  |спирта)           |                |            |
|---------------+------------------+----------------+------------|
|2207           |Спирт этиловый    |  гривен за 1   |    49,49   |
|               |неденатурированный|      литр      |            |
|               |с концентрацией   |  100-процент-  |            |
|               |спирта            |  ного спирта   |            |
|               |80 об. % или      |                |            |
|               |больше; спирт     |                |            |
|               |этил�

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