ORDER OF STATE TAX ADMINISTRATION OF UKRAINE

of February 25, 2002 No. 83

About approval of the Procedure for issue, accounting, delay and payment (repayment) of the bill of exchange (commitment letter) which is issued by the subject of business activity when implementing transaction with raw materials supplied by the customer in the external economic relations

According to article 8 of the Law of Ukraine "About the State Tax Service in Ukraine", article 2 of the Law of Ukraine "About introduction of amendments to the Law of Ukraine "About transactions with raw materials supplied by the customer in the external economic relations" and article 2 of the Law of Ukraine "About procedure for repayment of obligations of taxpayers to budgets and the state trust funds"

I ORDER:

1. Approve the Procedure for issue, accounting, delay and payment (repayment) of the bill of exchange (commitment letter) which is issued by the subject of business activity when implementing transaction with raw materials supplied by the customer in the external economic relations (daleeporyadok), is applied.

2. Gurzhiya S. G. to submit to the chief of Head department of tax audit and currency exchange control this order to the Ministry of Justice of Ukraine for state registration.

3. To provide to the chief of Head department of mass and explanatory work Sysoyev V. O. after state registration of the order its publication in mass media.

4. In 10-day time after state registration of the order to provide to the head of department with Kovalenko V. V. cases its replication and posylaniye in State Tax Administrations in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol.

5. To the chief of Head department of AIS "Taxes" of legal entities Semirge M. I. in a month to provide development of the software of the automated accounting and repayment of the bill of exchange (commitment letter) and import of the personal accounts of taxpayers this to cards.

6. To provide to heads of State Tax Administrations in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol fulfillment of requirements of the Procedure.

7. To impose control of execution of this order on the vice-chairman Kalnichenko I. V.

No. 83 is approved by the Order of State Tax Administration of Ukraine on February 25, 2002

Procedure for issue, accounting, delay and payment (repayment) of the bill of exchange (commitment letter) which is issued by the subject of business activity when implementing transaction with raw materials supplied by the customer in the external economic relations

This Procedure is developed according to the Law of Ukraine "About transactions with raw materials supplied by the customer in the external economic relations" (further - the Law), the Law of Ukraine of 21.12.2000 N 2181-III "About procedure for repayment of obligations of taxpayers to budgets and the state trust funds", other regulatory legal acts.

Action of the Procedure extends to all subjects of business activity irrespective of pattern of ownership and legal form.

I. General provisions

1. Terms which are used in this Procedure have such value:

the bill of exchange - the promissory avalized note or the promissory note issued by business entity on account of import (export) duty, taxes and fees which are collected when importing (export) of raw materials supplied by the customer by the foreign (Ukrainian) customer to customs area (from customs area) Ukraine when implementing transaction with raw materials supplied by the customer in the external economic relations according to the Law. The bill of exchange certifies unconditional monetary commitment of the drawer to pay in budgets or the state trust funds the corresponding amount of means according to the procedure and in the terms determined by the Law and is the tax liability determined independently by the drawer and approved from the date of capture on accounting of the bill of exchange by the state tax authorities on the location of the drawer.

The amount of the tax liability determined in the bill of exchange cannot be appealed by the drawer in administrative or legal process;

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