LAW OF UKRAINE

of April 10, 2014 No. 1200-VII

About introduction of amendments to the Tax Code of Ukraine and some other legal acts of Ukraine concerning elimination of separate not coordinations of regulations of the legislation

The Verkhovna Rada of Ukraine decides:

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

1. In Article 1:

 to add Item 1.3 after the words "social insurance" with words of "charges on compulsory national pension insurance from separate types of economic activities";

add with Item 1.4 of the following content:

"1.4. Establishment and cancellation of charges on compulsory national pension insurance from separate types of economic activities, their sizes and mechanisms of collection are performed according to the Law of Ukraine "About collection on compulsory national pension insurance".

2.  Add the Section I with Article 39-1 of the following content:

" Article 39-1. Features of application of the currency rates when charging customs payments

39-1.1. For the purposes of determination of the tax liabilities on customs payment the official rate of currency of Ukraine to foreign currency established by the National Bank of Ukraine, the submission of the customs declaration operating on 0 o'clock in the afternoon and if the customs declaration does not move, - day of determination of the tax liabilities is applied".

3.  To state paragraph two of Item 190.1 of Article 190 in the following edition:

"In case of determination of taxation basis for the goods imported on customs area of Ukraine, recalculation of foreign currency in currency of Ukraine is performed at currency rate, determined according to Article 39-1 of this Code".

4. In Article 191:

in Item 191.1:

 state subitem 191.1.1 in the following edition:

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