The Committee members eyed two draft laws Nos. 3073 and 3074.
The draft law No. 3073 offers to specify the order of levying the value added tax on operations linked to transportation and distribution of natural gas. The document also offers to change the conditions the calculation of actual natural gas sale price if rent for subsoil use is paid for extraction of gas.
Respective amendments are offered to the Tax Code of Ukraine.
Supporting the goals of the draft law and taking in account critical financial-economic status of energy enterprises as a result of debts between the participants (consumers, suppliers, generating companies, producers) and to ensure stable settlements between energy enterprises, the people's deputies offered to supplement the draft law with provision introducing temporary (until July 1, 2017) cash method of determination of tax liabilities and tax credit (VAT) for transactions related to supplies (including wholesale supplies), transmission, distribution of electric and/or heat energy, supplies of coal, and peculiarities of tax accounting of such operations.
As a result of consideration, the Committee members decided to recommend Ukrainian Parliament adopt the draft law No. 3073 along with Cabinet of Ministers' remarks as a basis and on the whole.
The people's deputies also eyed the draft law No. 3074 related to the previous one. This envisions the amendments to the Customs Code of Ukraine, in particular, creation of preconditions for new model of natural gas market. The draft law aims to remove obstacles on the way to replacement of natural gas (backhaul) in foreign economic activity through amending the Customs Code of Ukraine.
The draft law offers to define the following notions: "backhaul," "operating contra account (OCA)," "amount of balancing of natural gas (for OCA purposes)" through supplementing Article 4 with new Items 121 and 342 respectively.
Having supported the draft law, the people's deputies expressed a number of remarks.