LAW OF UKRAINE

of November 24, 2015 No. 812-VIII

About introduction of amendments to the Tax Code of Ukraine concerning creation of premises for new market model of natural gas and ensuring stability of calculations of the companies of energy industry

The Verkhovna Rada of Ukraine decides:

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

Paragraph one of Item 187.10 of Article 187 to state 1) in the following edition:

"187.10. Taxpayers who deliver heat energy, natural gas (except liquefied) provide transportation services and/or distributions of natural gas, water supply, water disposal or service which cost is included rent or payment for content of housing, to the physical persons, budgetary institutions which are not registered as taxpayers, and also to housing management offices, room and operational parts, associations of co-owners of apartment houses, other taxpayers performing fund raising from the specified buyers for the purpose of their further transfer to sellers of such goods (service providers) on account of compensation of their cost determine date of emergence of the tax liabilities and the tax credit by cash method";

2) in Article 252:

the fifth - the seventh Item 252.8 to state paragraphs in the following edition:

"The actual sales price for gas natural is considered:

for gas natural, corresponding to the condition determined in Item 252.24 of this Article - the price determined in the corresponding purchase and sale agreements of natural gas between the payer of rent payment and the subject of the natural gas market to whom the Cabinet of Ministers of Ukraine assigns special obligations on forming of natural gas resource for residential customers and producers of heat energy according to the Law of Ukraine "About the natural gas market", in the tax (reporting) period;

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info