As regards the payers of rentals charged for transportation of natural gas via pipelines through the territory of Ukraine, transportation of oil and oil products via mainland pipelines through the territory of Ukraine, and ammonia transit through the territory of Ukraine, the last day to make an advance payment for the second decade of the month will be the 25th of December 2014, the press-office of the National Fiscal Service reports.
Therefore, taxes levied on rentals for the accounting period made up of a calendar month, are to be paid by a rent payer at the place of tax registration by making advance payments every ten days (on the 15th, 25th day of the current month, on the 5th day of the next month) based on:
- actual scope of natural gas and ammonia, distance routes in the territory of Ukraine, in particular decades of the month;
- actual volumes of oil and oil products transported through the territory of Ukraine, in particular decades of the month.
The notion “a rent payer” means an economic entity that uses mainland pipelines and renders (arranges) transportation (transition) services via pipelines in Ukraine.
The procedure for calculation and payment of rentals for transportation of oil and oil products via mainland pipelines, transit transportation of natural gas and ammonia through the territory of Ukraine is set out in chapter IX of the Tax Code of Ukraine, dd. December 02, 2010, under No.2755-VI, as amended.
