At the Afternoon Plenary Meeting, the People's Deputies scrutinized 5 Chapters of the Draft Tax Code
18 November 2010, 19:03
The People´s Deputies scrutinized 22 clauses of the chapter on the special tax treatment concerning the charge for the use of the radio resource of Ukraine; the charge for the special water use; the charge for the special use of
forest resources; administration of taxes under the production distribution
agreement, final and transitional provisions.
Chapter XV. Charge for the Use of the Radio Resource of Ukraine;
The charge is payable by the users of the radio frequency resource of Ukraine, as defined by the law on the radio frequency resource, who use the radio frequency resource of Ukraine within the allotted wave range in common use.
Chapter XVІ. Charge for the Special Water Use
The charge is payable by the users of water economic entities regardless of the ownership form: legal entities, their branches, representative offices and other separate subdivisions not registered as legal entities (except of budget-funded institutions), standing representations of the non-residents, and sole proprietors using water received by means of water intake from the water facilities (primary water users) and\or from the primary or other water users (secondary water users) for the needs of hydraulic power industry, water transport and fishing.
Chapter XVІІ. Charge for the Special Use of Forest Resources
The Chapter regulates administration of the charge for the special use of the forest resources in accordance with a new version of the Forestry Code of Ukraine.
Chapter ХVІІІ. Administration of Taxes under the Production Distribution Agreement
Tax provisions of the Law "On Production Distribution
Agreements" were included into the Tax Code as a separate chapter regulating additional
tax issues by the conclusion, implementation and
termination of the production distribution agreements, esp. concerning the
payment of the enterprise income tax, value added tax
and the charge for the use of mineral resources by conclusion of the agreement.
Chapter XIX. Final and Transitional Provisions
This Code comes into force on 1 January 2011 року, except of:
sub-item 20.1.15.2 of item 20.1 of clause 20 of chapter І of this Code that comes into force on 1 January 2015;
clause 39 of chapter І of this Code that comes into force on 1 January 2013;
chapter ІІІ of this Code that comes into force on 1 April 2011;
sub-item 164.2.8 of item 164.2 of clause 164 of this Code, and paragraphs 2-4 of item 167.2 of clause 167 that come into force on 1 January 2015;
sub-item 166.3.4 of item 166.3 of clause 166 of chapter ІV of this Code that comes into force in the beginning of the fiscal year following the year of enactment of the Law on the compulsory state social medical insurance;
sub-item 169.1.1 of item 169.1 of clause 169 of chapter ІV of this Code that comes into force on 1 January 2015.
sub-item 276.5 of clause 276 of chapter ХІІІ of this Code that comes into force on 1 January 2015;
section 1 of chapter ХІV of this Code that comes into force on 1 April 2011;
sub-item 300.6 of clause 300 of section 1 of chapter ХІV of this Code that comes into force on 1 July.