Who are the environmental tax payer? 04/14/2015

23.04.2015 11:14 Today the Verkhovna Rada of Ukraine introduced amendments to the Tax and Customs Code in respect of exemption of goods imported visa gift card to Ukraine for use in the production of defense if the customer such products Public Procurement is defined by the Cabinet of Ministers of Ukraine.
Appropriate changes envisaged by the Law on Amendments to Art. 197 of the Tax Code (project number 1694) and the Law on Amendments to Art. 287 Customs Code (project number 1695), which now have been adopted in the second reading.
Changes to MK assumed exempted import duty elements (materials, components, devices, equipment and component parts) imported into the customs territory of Ukraine in the customs regime of import for use in the production of defense determined in accordance with the law if the customer such products are state customer by the Cabinet of Ministers of Ukraine, the codes of goods in accordance with UKTZED. This law provides for the goods codes UKT VED.
In turn, changes the PC exempt from tax operations of import into the customs territory of Ukraine under the customs regime of import goods provided for in paragraph 61 of Article 287 of the Customs Code of Ukraine and the first supply of goods within the customs territory of Ukraine for use in the production of defense, determined visa gift card in accordance with the law, and if such products the customer is the state customer by the Cabinet of Ministers of Ukraine.
In the case of misuse of such products, the taxpayer increases the tax liability on the results visa gift card of the tax period, accounting violations, the amount of tax that should have been paid at the time of importation of such goods or accrued on operations with the supply of such goods pay a penalty charged pursuant to this Code, and have the financial, administrative and criminal responsibility.
The exemption defined by these laws do not apply to transactions and goods that originate in a country recognized state-occupier and / or recognized state-aggressor against the Ukraine or imported visa gift card from the territory of that State - occupier (the aggressor), and / or occupied Ukraine.
Who are the environmental tax payer? 04/14/2015
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