LAW OF UKRAINE

of December 24, 2015 No. 909-VIII

About introduction of amendments to the Tax Code of Ukraine and some legal acts of Ukraine concerning ensuring balance of budget receipts in 2016

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. To state Item 4.4 of Article 4 in the following edition:

"4.4. Establishment and cancellation of taxes and fees, and also privileges to their payers are performed according to this Code the Verkhovna Rada of Ukraine, and also the Verkhovna Rada of the Autonomous Republic of Crimea, village, settlement, city councils and councils of the integrated territorial communities created according to the law and the perspective plan of forming of the territories of communities within their powers determined by the Constitution of Ukraine and the laws of Ukraine".

2. To state Item 8.3 of Article 8 in the following edition:

"8.3. Taxes and fees which are established according to the list and within the extreme sizes of the rates determined by this Code, decisions of village, settlement, city councils and councils of the integrated territorial communities created according to the law and the perspective plan of forming of the territories of communities within their powers belong to local and are obligatory to payment in the territory of the corresponding territorial communities".

3. In Article 12:

The name to state 1) in the following edition:

"Article 12. Powers of the Verkhovna Rada of Ukraine, the Verkhovna Rada of the Autonomous Republic of Crimea, village, settlement, city councils and councils of the integrated territorial communities created according to the law and the perspective plan of forming of the territories of communities on taxes and fees";

Shall be replaced with words 2) in subitem 12.1.2 of Item 12.1 of the word "and city councils" "city councils and councils of the integrated territorial communities created according to the law and the perspective plan of forming of the territories of communities";

3) in Item 12.3:

the paragraph one after words to add "city councils" with the words "and council of the integrated territorial communities created according to the law and the perspective plan of forming of the territories of communities";

state subitems 12.3.5 and 12.3.7 in the following edition:

"12.3.5. If the village, settlement, city council or council of the integrated territorial communities created according to the law and the perspective plan of forming of the territories of communities did not make the decision on establishment of the corresponding local taxes and charges obligatory according to regulations of this Code, such taxes before decision making are levied proceeding from regulations of this Code using their minimum rates, and the payment for the earth is levied using rates which were effective till December 31 of the year preceding budget period in which application of payment for the earth is planned";

"12.3.7. It is forbidden to the village, settlement, city councils and councils of the integrated territorial communities created according to the law and the perspective plan of forming of the territories of communities to establish individual preferential rates of the local taxes and charges for separate legal entities and physical persons entrepreneurs and physical persons or to exempt them from payment of such taxes and fees";

4) in Item 12.4:

the paragraph one to state in the following edition:

"12.4. On taxes and fees treat powers of village, settlement, city councils and councils of the integrated territorial communities created according to the law and the perspective plan of forming of the territories of communities";

exclude subitem 12.4.4.

4. In Item 14.1 of Article 14:

Subitem 14.1.6 to state 1) in the following edition:

"14.1.6. Excise warehouse - specially equipped rooms in the limited territory (further - rooms) located on customs area of Ukraine where under control of permanent representatives of monitoring body the manager of excise warehouse performs the economic activity by development, processings (conversion), mixing, flood, packaging, packing, storage, obtaining or issue of ethyl alcohol, vodka and alcoholic beverage products, and also the rooms located on customs area of Ukraine where the manager of excise warehouse performs the economic activity by development, processings (conversion), mixing, loading unloading, fuel storage (except the liquefied gas natural, benzene, methanol), except for rooms for loading unloading, storage of fuel only for needs of own consumption of fuel by the manager of excise warehouse.

The premises of separate divisions of the manager of excise warehouse, used by it only for packaging, packing, storage, obtaining or issues 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";

To add 2) with subitem 14.1.28-1 of the following content:

"14.1.28-1. Production of excise goods (products) - engineering procedure, including mixing, which implementation as a result of change of form, properties or composition of raw materials, semifinished products or finished goods leads to receipt of excise goods (products, including raw materials), provision to such goods of other properties that brings or does not lead to growth in volumes of such goods";

To add 3) with subitem 14.1.60-1 of the following content:

"14.1.60-1. The unified register of excise delivery notes - the register of data on excise delivery notes which is kept by the central executive body realizing the state tax and customs policy in electronic form it agrees to the electronic documents provided by payers of the excise tax";

4) in subitems 14.1. 14.1.149, 14.1.217 of the word "natural gas and" to exclude 135,;

To add 5) with subitem 14.1.141-1 of the following content:

"14.1.141-1. Fuel - oil products, the liquefied gas, fuel motor alternative, fuel motor composite, the substances used as the components of motor fuels, other goods specified in subitem 215.3.4 of Item 215.3 of article 215 of this Code";

Paragraph two of subitem 14.1.212 to replace 6) with two paragraphs of the following content:

"Realization of fuel for the purposes of the Section VI of this Code - any transactions on transfer (leaves, shipments) fuel on customs area of Ukraine based on purchase and sale agreements, exchange, delivery, donation, the commission, the order (including transfer on commission/confidential realization), guarantees, other economic and civil agreements or by a court decision, other competent state body or local government body for a fee (compensation) or without that, providing transition of the property right or right of the order, and also transfer (leave, shipment) of fuel based on production agreements from the customer's raw materials. Are not considered as transaction fuel realization on transfer (leaves, shipments) fuel on customs area of Ukraine based on agreements of storage.

Realization by subjects of managing of retail trade of excise goods - sale of beer, alcoholic beverages, tobacco products, tobacco and industrial substitutes of tobacco directly to citizens and other final consumers for their personal non-commercial use, irrespective of form of calculations, including on flood at restaurants, cafe, bars, other objects of public catering, and also physical leave from gas station and/or the automobile gas-filling station of the goods specified in subitem 215.3.4 of Item 215.3 of article 215 of this Code irrespective of form of calculations";

Subitem 14.1.224 to state 7) in the following edition:

"14.1.224. The manager of excise warehouse - subject of managing which obtained the license for the right of production of ethyl alcohol, alcoholic beverages, registered by the payer of the excise tax, or performing production, processing (conversion), mixing, loadings unloadings, fuel storages (except the liquefied gas natural, benzene, methanol), except subjects of managing which use the rooms located on customs area of Ukraine for loading unloading, storage of fuel only for needs of own consumption of fuel";

To exclude paragraph two of subitem 14.1.235.

5. To state subitem 19-1.1.5 of Item 19-1.1 of Article 19-1 in the following edition:

"19-1.1.5. Exercise control of observance by executive bodies of village, settlement councils and councils of the integrated territorial communities created according to the law and the perspective plan of forming of the territories of communities, procedure for acceptance and accounting of taxes and fees from taxpayers, timeliness and completeness of transfer of the specified amounts of the budget".

6. To add subitem 20.1.20 of Item 20.1 of article 20 after words of "The unified register of tax delivery notes" with words of "The unified register of excise delivery notes".

7. To add Item 43.4 of Article 43 with the offer the second the following content: "In case of return of excessively paid monetary commitments on the value added tax such means are subject to return only into the account of the payer in system of electronic administration of the value added tax".

8. Third Item 46.2 of Article 46 to exclude the paragraph.

9. In Article 49:

The second Item 49.2 of the word and figure of "Item 154.6 of Article 154" shall be replaced with words 1) in the paragraph "Item 16 of subsection 4 of the Section XX "Transitional provisions";

Shall be replaced with words 2) in Item 49.2-1 of the word "Payers, Which" also in figures "The payers determined by subitem 212.1.15 of Item 212.1 of article 212 of this Code and also payers who";

Item 49.4 to add 3) with the paragraph third the following content:

"In case of termination by monitoring body unilaterally of the agreement on recognition of electronic documents the taxpayer with whom agreement is terminated has the right before creation of the new agreement to submit tax statements the method determined by subitems "an" and "b" of Item 49.3 of this Article".

10. In Article 57:

Paragraphs the fourth - the twelfth Item 57.1 to exclude 1);

Paragraph two of Item 57.5 to state 2) in the following edition:

"If specified persons live in the rural (settlement) zone, they can pay taxes and fees through cash desks of village (settlement) councils or councils of the integrated territorial communities created according to the law and the perspective plan of forming of the territories of communities according to the receipt on acceptance of taxes and fees which form is established by the central executive body providing forming of the state financial policy".

11. In paragraph one of Item 64.6 of Article 64 of the word and figures "in subitem 153.13.10 of Item 153.13 of Article 153 or" to exclude.

12. The tenth Item 73.3 of Article 73 to state the paragraph in the following edition:

"4) concerning the taxpayer the complaint about failure to provide by such taxpayer is made:

to the tax superimposed buyer or about the admission the seller of goods/services of mistakes when specifying obligatory details of tax delivery note, stipulated in Item 201.1 Articles of 201 of this Code, and/or violation by the seller/buyer of deadlines of registration in the Unified register of tax delivery notes of tax delivery note and/or calculation of adjustment;

to the excise superimposed buyer or about violation of procedure for filling and/or order of registration of excise delivery note".

13. To add subitem 75.1.1 of Item 75.1 of Article 75 with the words "and also data of the Unified register of excise delivery notes and data of system of electronic administration of realization of fuel".

14. In paragraph four of Item 77.2 of Article 77 of the word and figures "Item 154.6 of Article 154" shall be replaced with words "Item 16 of subsection 4 of the Section XX "Transitional provisions" of this Code".

15. Subitems 78.1. 78.1.9 and 78.1.18 Items 78.1 of Article 78 to state 1, in the following edition:

"78.1.1. The tax information testimonial of violation by the taxpayer of the currency and other not settled by this Code legislation, control of which observance is imposed on monitoring bodies, is obtained if the taxpayer does not provide explanations and their documentary confirmations on the obligatory written request of monitoring body in which violations by this taxpayer according to the currency and other not settled by this Code legislation, control of which observance is imposed on monitoring bodies, within 10 working days from the date of receipt of request, are specified";

"78.1.9. Concerning the taxpayer the complaint is made:

about failure to provide by such taxpayer to the tax superimposed buyer or about the admission the seller of goods/services of mistakes when specifying obligatory details of tax delivery note, stipulated in Item 201.1 Articles of 201 of this Code, and/or violation by the seller/buyer of deadlines of registration in the Unified register of tax delivery notes of tax delivery note and/or calculation of adjustment in case of failure to provide by such taxpayer explanations and documentary confirmation on the written request of monitoring body in which information from the claim is specified;

or

about failure to provide by such taxpayer to the excise superimposed buyer or about violation of procedure for filling and/or order of registration of excise delivery note in case of failure to provide by such taxpayer explanations and documentary confirmation on the written request of monitoring body in which information from the claim is specified";

"78.1.18. Discrepancies of the data containing in the registered excise delivery notes / calculations of adjustment in the Unified register of the excise delivery notes and declarations on the excise tax submitted the payer of the excise tax which realizes fuel are revealed".

16. In subitem 80.2.5 of Item 80.2 of Article 80 of the word "oil products, motor fuel of the alternative, liquefied gas" to replace with the word of "fuel".

17. In paragraph one of Item 82.2 of Article 82 of the word and figures" (except checks which are carried out in the presence of the circumstances determined in subitem 78.1.8 of Item 78.1 of article 78 of this Code which duration is established in article 200 of this Code)" to exclude.

18. Third Item 87.1 of Article 87 to replace the paragraph with four paragraphs of the following content:

"Payment of monetary commitments or repayment of tax debt of the taxpayer on the corresponding payment can be performed also:

a) at the expense of excessively paid amounts of such payment (without statement of the payer);

b) for the account mistakenly and/or excessively paid amounts on other payments (based on the corresponding statement of the payer) in the relevant budgets;

c) at the expense of the amount of budget compensation of the value added tax (based on the corresponding statement of the payer) in the Government budget of Ukraine".

With respect thereto the fourth to consider the paragraph the paragraph the seventh.

19. Add Article 117 with Item 117.3 of the following content:

"117.3. Implementation by subjects of managing of transactions on realization of fuel without registration of such subjects by payers of the excise tax according to the procedure, provided by this Code, -

attracts imposing of penalty on legal entities and physical persons entrepreneurs in the amount of 100 percent of cost of the realized fuel".

20. In Article 120-1:

The name to add 1) with the words "and also assumptions of mistakes when specifying obligatory details of tax delivery note";

Item 120-1.3 to exclude 2);

To add 3) with Item 120-1.4 of the following content:

"120-1.4. Assumption the seller of goods/services of mistakes when specifying obligatory details of tax delivery note, stipulated in Item 201.1 Articles of 201 of this Code revealed by monitoring body by results of the documentary unscheduled exit inspection which is carried out according to the statement of the buyer -

attracts imposing on the taxpayer - the seller of penalty in the amount of 170 hryvnias and the obligation to correct such errors.

Failure to carry out after the termination of term, stipulated in Item 56.3 articles 56 of this Code, the approved tax notification decision on correction by the taxpayer seller of the mistakes specified in paragraph one of this Item -

attracts imposing on such taxpayer of penalty in the amount of:

10 percent of the tax amount on value added specified in such tax delivery note - in case of not error correction within 15 calendar days;

20 percent of the tax amount on value added specified in such tax delivery note - in case of not error correction from 16 to 30 calendar days;

30 percent of the tax amount on value added specified in such tax delivery note - in case of not error correction from 31 to 60 calendar days;

40 percent of the tax amount on value added specified in such tax delivery note - in case of not error correction from 61 to 90 calendar days;

50 percent of the tax amount on value added specified in such tax delivery note - in case of not error correction from 91 to 120 calendar days;

60 percent of the tax amount on value added specified in such tax delivery note - in case of not error correction from 121 to 150 calendar days;

70 percent of the tax amount on value added specified in such tax delivery note - in case of not error correction from 151 to 180 calendar days;

100 percent of the tax amount on value added specified in such tax delivery note - in case of not error correction after 181 calendar days".

21. Add with Article 120-2 of the following content:

"Article 120-2. Violation of order of registration of excise delivery notes and calculations of adjustment to such excise delivery notes in the Unified register of excise delivery notes

120-2.1. Violation by payers of the excise tax of deadlines of registration of excise delivery notes / calculations of adjustment to excise delivery notes in the Unified register of excise delivery notes, stipulated in Clause 231 of this Code, -

attracts imposing of penalty in the amount of:

2 percent from the amount of the excise tax from the corresponding amounts of fuel specified in such excise delivery notes / calculations of adjustment - in case of violation of term of registration up to 15 calendar days;

10 percent of the amount of the excise tax from the corresponding amounts of fuel specified in such excise delivery notes / calculations of adjustment - in case of violation of term of registration from 16 to 30 calendar days;

20 percent of the amount of the excise tax from the corresponding amounts of fuel specified in such excise delivery notes / calculations of adjustment - in case of violation of term of registration from 31 to 60 calendar days;

30 percent of the amount of the excise tax from the corresponding amounts of fuel specified in such excise delivery notes / calculations of adjustment - in case of violation of term of registration from 61 to 90 calendar days;

40 percent of the amount of the excise tax from the corresponding amounts of fuel specified in such excise delivery notes / calculations of adjustment - in case of violation of term of registration on 91 and more calendar days.

120-2.2. Absence because of the payer of the excise tax of registration of excise delivery note in the Unified register of excise delivery notes / calculation of adjustment within more than 120 calendar days after date for which the taxpayer shall constitute excise delivery note / calculation of adjustment, -

attracts imposing of penalty in the amount of 50 percent of the amount of the excise tax from the corresponding amounts of fuel on which the taxpayer shall constitute such excise delivery note / calculation of adjustment.

120-2.3. The amount of the excise tax for the purposes of Items 120-2.1 and 120-2.2 of this Article is determined by the rate established for date of realization of fuel and the rate of the National Bank of Ukraine operating for the first day of quarter in which the realization of fuel is enabled".

22. In paragraph one of Item 126.1 of Article 126 of the word "and/or advance installments on the income tax of the companies, rent payment" to exclude.

23. In the name and in Item 128-1.1 of Article 128-1 of the word "oil products, motor fuel of the alternative and liquefied gas" to replace with the word of "fuel".

24. In Item 133.4 of Article 133:

The paragraph the fourth subitem 133.4.1 to add 1) with the offer of the following content: "The provision of this paragraph does not extend to associations and associations of associations of co-owners of apartment houses";

In paragraph three of subitem 133.4.3 of the word and figures "article 57 of this Code" shall be replaced with words 2) "this Section".

25. In Article 137:

The name after the words "procedure for calculation" to add 1) with the words "and payments";

And figures "Items 57.1 and 57.1-1 of Article 57 and" shall be replaced with words 2) in Item 137.3 of the word also in figures "Item 57.1-1 of Article 57 and";

Items 137.4 and 137.5 to state 3) in the following edition:

"137.4. Tax (reporting) the periods for the income tax of the companies, except cases, stipulated in Item 137.5 these Articles, are calendar: quarter, half-year, three quarters, year. At the same time the tax declaration is calculated the accruing result. The tax (reporting) period begins with the first tax calendar day (reporting) period and comes to an end last calendar afternoon of the tax (reporting) period, except:

137.4.1. producers of the agricultural products determined by article 209 of this Code which can choose the annual tax (reporting) period which begins since July 1 of the current accounting year and comes to an end on June 30 the next accounting year.

For the purposes of the taxation the income tax the companies which income from sale of self-produced agricultural products for the previous tax (reporting) year exceeds 50 percent of total of income treat the companies which main activities is production of agricultural products;

137.4.2. if person is registered by monitoring body as the taxpayer during the tax (reporting) period, the first tax (reporting) period begins with date on which the beginning of such accounting falls, and comes to an end last calendar afternoon of such tax (reporting) period;

137.4.3. if the taxpayer is liquidated (including before the end of the first tax (reporting) period), the period on which date of liquidation falls is considered the last tax (reporting) period.

137.5. The annual tax (reporting) period is established for such taxpayers:

a) the taxpayers registered within accounting (tax) year (newly created) who pay the income tax based on the annual tax declaration for the period to activities in reporting (tax) year;

b) producers of agricultural products;

c) taxpayers who have annual earnings from any activities (less indirect taxes) determined by indications of the Report on financial results (Comprehensive income statement) for the previous annual accounting (tax) period are not exceeded by 20 million hryvnias. At the same time to the annual earnings from any activities (less indirect taxes) determined by indications of the Report on financial results (Comprehensive income statement) the income (revenue) from sales of products (goods, works, services), other operating incomes, financial incomes and other income joins";

To add 4) with Item 137.6 of the following content:

"137.6. The income tax which is subject to payment in the budget by taxpayers decreases by the amount of the non-personal tax accrued for the accounting period, other than the parcel of land, according to article 266 of this Code concerning objects of the non-residential real estate.

If the income tax payer in the accounting period did not get profit, or the tax amount one profit smaller than tax amount on the real estate other than the parcel of land, the remaining balance of the amount of such tax which is not considered in reduction of the income tax of current period is not transferred to reduction of the income tax of the subsequent tax (reporting) periods".

26. To state subitem 140.4.1 of Item 140.4 of Article 140 in the following edition:

"140.4.1. On the amount of imputed incomes from equity participation of other income tax payers of the companies, payers of the single tax of the fourth group and on the amount of imputed incomes in the form of the dividends which are subject to payment in its advantage of other taxpayers who pay advance installments on the income tax in case of dividend payout".

27. In Item 165.1 of Article 165:

"To the rates determined" shall be replaced with words 1) in subitem 165.1.26 of the word to "the rate determined";

To add 2) with subitems 165.1. 57, 165.1.58 and 165.1.59 following of content:

"165.1.57. The amount of means which is provided to the taxpayer by international financial institution within the official activities in Ukraine in connection with implementation of measures for energy efficiency and energy saving within implementation in Ukraine of projects of international financial institution (as it is direct, and through authorized banks or the different way provided by the corresponding project of such international financial institution);

165.1.58. the amount of means which is provided according to the procedure, the established Cabinet of Ministers of Ukraine, to the taxpayer of another specified in subitem 165.1.57. this Item, the financial organization or fund which is engaged in financing of development programs in connection with implementation of measures for energy efficiency and energy saving within realization in Ukraine projects of such organization or fund (as it is direct, and through authorized banks or the different way provided by the corresponding project of such organization or fund);

165.1.59. the amount forgiven (cancelled) by the creditor according to the procedure, provided by the law on restructuring of obligations of citizens of Ukraine on the foreign currency loans obtained on acquisition of the single housing (mortgage loans)".

28. In Article 167:

Item 167.1 to state 1) in the following edition:

"167.1. The rate of tax constitutes 18 percent of taxation basis concerning the income added (paid, provided) (except the cases determined in Items 167.2 - 167.5 these Articles) including, but not exclusively in shape: the salary, other incentive and compensation payments or other payments and remunerations which are charged it (are paid, provided) to the payer in connection with employment relationships and under civil agreements";

Items 167.3 and 167.4 to state 2) in the following edition:

"167.3. The rate of tax can constitute 0 percent of taxation basis in the cases which are directly determined by this Section.

167.4. The rate of tax constitutes 15 percent of taxation basis concerning exceeding of pension amount (including the amount of its indexation added according to the law), the monthly perpetual monetary pay, Article 164 of this Section determined in subitem 164.2.19 of Item 164.2 received by the taxpayer from the Pension fund of Ukraine or the budget according to the law";

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