LAW OF UKRAINE

of December 20, 2016 No. 1791-VIII

About introduction of amendments to the Tax Code of Ukraine and some legal acts of Ukraine concerning ensuring balance of budget receipts in 2017

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 Item 14.1 of Article 14:

1) in subitem 14.1.11:

in the subitem "g" of figure "50" to replace with figures "25";

add with paragraphs the twelfth - the fifteenth the following content:

"Amount of debt on financial loan, including the amount of principal debt and/or the amount of imputed incomes on which the delay of repayment of amount of debt (its part) constitutes more than 360 days, except debt on financial loans of persons can be carried to bad debt of banks:

connected with such creditor;

which are with such creditor in employment relationships;

which were with such creditor in employment relationships, and the period between date of dismissal of such persons and date of forgiveness of their debt does not exceed three years";

In paragraph three of subitem 14.1.212 and figures "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" to exclude 2);

Subitem 14.1.226 paragraph two after words of "private notaries" to add 3) with words of "private contractors".

2. Item 19-1.1 of Article 19-1 - to add with subitem 19-1.1.9-1 of the following content:

"19-1.1.9-1. Create and keep the Register of receivers of the budget grant for development of agricultural producers and production incentive of agricultural products according to the Law of Ukraine "About the state support of agricultural industry of Ukraine".

3. To state subitem 1 of subitem 139.3.3 of Item 139.3 of Article 139 in the following edition:

"1) on exceeding of the size of reserve as of the end of the tax (reporting) period, over limit, 20 percent (for the period from January 1, 2015 to December 31, 2015 - 30 percent, for the period from January 1, 2016 to December 31, 2018 - 25 percent) aggregate book value of assets which depreciation is recognized by forming of reserve, the financial reporting increased by the reserve amount on such assets according to data for the accounting period.

Adjustment of financial result to the taxation of the accounting period is not made in the amount of the specified exceeding of reserve which arose in the previous tax (reporting) periods".

4. In Item 164.2 of Article 164:

To replace 1) in the subitem "v" of subitem 164.2.16 of the word of "five sizes" with figures and the word "size 2,5";

To replace 2) in the subitem "d" of the subitem 164.2.17 of figure "50" with figures "25".

5. In Item 165.1 of Article 165:

In paragraphs seven and the eighth the subitem 165.1.24 of figure "100" to replace 1) with figures "50";

To replace 2) in the subitem 165.1.39 of figure "50" with figures "25";

In paragraph one of the subitem 165.1.55 of figure "50" to replace 3) with figures "25".

6. In the subitem "b" of subitem 170.7.8 of Item 170.7 of Article 170 of the word to replace "one thousand" with figures "500".

7. In Item 200.11 of Article 200:

Paragraph one after the words "The Monitoring Body Has the Right" to add 1) with the words "within 60 calendar days following deadline of submission of the tax declaration and if such tax declaration is provided after deadline-behind day of its actual representation";

The paragraph third to state 2) in the following edition:

"On acquisition of goods/services for the period till January 1, 2017 at the taxpayers using the special tax regime determined according to article 209 of this Code";

To add 3) with the paragraph the fourth the following content:

"The decision on conducting documentary check shall be made no later than the expiration of deadline of conducting cameral check".

8. In Item 215.3 of Article 215:

Subitems 215.3.1 - 215.3.4 to state 1) in the following edition:

"215.3.1. Ethyl alcohol and other spirit distillates, alcoholic beverages, beer:

215.3.2. tobacco products, tobacco and industrial substitutes of tobacco:

* Net weight the weight of goods (products) without the weight of any container or packaging is considered. If components (elements) of excise goods (products) are in total excise goods (products) and other types of products, for the purposes of the taxation the excise tax only the weight of those components (elements) which belong to excise goods (products) is subject to accounting;

215.3.3. the minimum excise tax liability on payment of the excise tax from tobacco products:

215.3.4. fuel:

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