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EITI REPORT OF UKRAINE 2014-2015

FISCAL REGIME FOR EXTRACTIVE INDUSTRIES Non-production royalty

Allocation of taxes between the budgets of various levels (general Budget Code rule)

0%

State budget

0%

Local budgets

2014

100%

2015

Corporate income tax

0%

State budget

Local government budgets

Transportation royalty; VAT; customs duties; excise tax; levy in the form of a special-purpose surcharge to the applicable natural gas tariff for consumers of all ownership forms

10%

0%

Local budgets Regional budget, budget of the city of Kyiv

100%

100%

0% Environmental tax

10%

Local budgets

100%

Production royalty for non-hydrocarbon minerals

50%

32

Local budgets

100%

State budget

50%

0% State budget

90%

Production royalty

0%

100%

100%

State budget Municipal (city, village) budgets

25% 60%

25%

25%

20% 55%

Regional budget

State budget Regional budget, budget of the city of Kyiv

75%

2014

2015

33

UAEITI 2014-2015 UA EN Short version  

2-й Звіт ІПВГ України (2014-2015). Коротка версія 2nd Ukraine EITI Report (2014-2015). Short version

UAEITI 2014-2015 UA EN Short version  

2-й Звіт ІПВГ України (2014-2015). Коротка версія 2nd Ukraine EITI Report (2014-2015). Short version

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