RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of January 18, 2003 No. 82

About approval of the list of separate types of waste as secondary raw materials which income of the procurement companies from sale is exempted from the taxation, and the amount of the accrued tax on value added which are subject to payment in the budget for transactions for their sale remain at the disposal of the procurement companies and are used by them on acquisition of material resources of production appointment

According to subitem 7.13.5 of Item 7.13 of article 7 of the Law of Ukraine "About the taxation of profit of the company" and Item 11.35 of article 11 of the Law of Ukraine "About the value added tax" the Cabinet of Ministers of Ukraine decides:

1. Approve the list of separate types of waste as raw materials which income of the procurement companies from sale is exempted from the taxation, and the amount of the accrued tax on value added which are subject to payment in the budget for transactions for their sale remain secondary at the disposal of the procurement companies and are used by them on acquisition of material resources of production appointment it (is applied).

2. To the Ministry of Ecology and Natural Resources together with the Ministry of Finance and State Tax Administration to approve procedure for determination and accounting of tax amounts on value added which are charged by the procurement companies for transactions for sale of separate types of waste by them as secondary raw materials and remain at the disposal of these companies, and also their use by the procurement companies according to the legislation and control of their target use.

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