of February 1, 2013 No. 1340/5/15-3316
GNSU reviewed request of the state prosecutor of prosecutor's office and the letter of the Prosecutor General's Office of Ukraine of 29.01.2013 No. 17/2/1-3535209 and of 01.02.2013 No. 17/2/1-35352-09 concerning features of the taxation of the VAT of transactions of purchase sale of the natural gas in 20052006 years imported on the territory of Ukraine and reports.
1. Concerning forming of the VAT in 2005 - 2006 in case of pokupkeprodazha (delivery) of natural gas of import production
According to Art. 9 of the Law of Ukraine "About the Government budget of Ukraine for 2005" and Art. 8 of the Law of Ukraine "About the Government budget of Ukraine for 2006" in 2005 - 2006 transactions on import of natural gas to customs area of Ukraine according to the external economic contracts signed on accomplishment by international treaties of Ukraine were exempted from VAT liability.
Transactions selling the natural gas imported on customs area of Ukraine according to the external economic contracts signed on accomplishment of international treaties of Ukraine except transactions selling such gas for the population, budgetary institutions and other consumers who are not payers of this tax were assessed with tax on zero rate of the VAT.
The resolution KMU of 27.12.2001 No. 1729 "About providing consumers with natural gas" (is farther - the Resolution No. 1729) was determined that in 2006 the natural gas imported on customs area of Ukraine under the external economic contracts signed on accomplishment of international treaties of Ukraine, and which is drawn up by customs authorities in the release mode in free circulation with release from VAT liability is implemented by the National Joint Stock Company Naftogaz of Ukraine, Gaz Ukrainy recreation Center and DP "Gas heat", and also subjects of managing which have the license for carrying out economic activity on supply of natural gas on regulated rate, using zero rate of the VAT (except delivery to the population, budgetary institutions and other consumers who are not payers of the specified tax).
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