- Legislative and Normative Acts and Statutes that One should Follow:
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The state duty is levied grounding on the Decree of the Cabinet of Ministers of Ukraine as of January 21, 1993 N,0.7-93 with changes and amendments on the ba-sis of which the Instruction «0n the Procedure for Assessing and Levying the State Duty» was worked out and approved by the Decree of the Central State Tax In-spection of Ukraine as of April 22, 1993 Nol5.
Additionally, one has to follow the Law of Ukraine as of March 23, 1999 No539-XIV «0n Introducing Changes to Certain Legislative Acts of Ukraine».
- Payers of the Slate Duty:
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Payers of the state duty on the territory of Ukraine are individuals and legal entities, including non-residents' representative offices for performing actions in their favor, and issuing documents with legal power by the authorized bod-ies.
- The state duty is levied:
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- from suit petitions, requests from pre-contract discussions, requests (complaints) in cases of separate legal proceedings and appellations on decisions made on religious organizations, appeals on court's decisions, appeals on decisions that became valid, as well as for issuing documents copies by courts;
- from suit petitions and creditors' petitions in bankruptcy cases submitted to arbitration tribunals, requests on re-evaluating cases, approvals, resolutions in the order of monitoring, as well as their re-evaluation because of newly emerged circumstances;
- for rendering notary acts by the state notary offices and executive committees of village, town and city Radas, as well as for issuing duplicates of notary certified documents;
- for civil status registration, as well as issuing duplicates of civil status certificates to citizens and certificates in connection with change, amendments, correction or renewal of civil status registers;
- for issuing documents on the right to travel outside the borders of Ukraine and on invitations to Ukraine of persons from other countries, for prolongation of the term of their validity and for introducing changes to these documents; for registration of national passports of foreign citizens or documents that replace passport; for issuing or validity prolongation of residential permits; for issuing visas to national passports of foreign citizens or document replacing passport giving right to travelling to Ukraine and from Ukraine, as well as from applications on Ukrainian naturalization and on renouncing the Ukrainian citizenship;
- for citizens' residential permit or registration of the place of residence;
- for issuing licenses giving right to hunting and fishing;
- for operations on emission of securities, except for state and local loan bonds, and from issuing of privatization documents;
- from operations with real estate objects carried out on commodity exchanges, except for operations on forced alienation of such property in cases stipulated by the Laws of Ukraine;
- for conducting advertised bidding (auctions, tenders) on real estate objects, except for operations on forced alienation of such property in cases stipulated by the Laws of Ukraine;
- for acts connected with receiving patents on plant varieties and prolonging their validity.
- for submitting projects on creation of industrial/financial Groups to the Cabinet of Ministers of Ukraine.
Chart 4.
The state duty is levied according to rates in amounts of parts of minimum wages and in percentage relation to the corresponding sum of document (sum of suit, value of alienated property, etc.).
The rates of the state duty for notary services rendered by the state notary offices, executive committees of village, town or city Radas(local authorities) and private nota-ries are provide by Article 3 of the Decree. Article 4 of this Decree stipulates exemptions when levying the state duty on the territory of Ukraine; particular exemptions from their number directly concern foreign citizens. The state duty is paid before submitting the petition or executing acts, for which it is levied, and in the corresponding cases - when issuing documents at the place of ex-amination and legalization of documents: in cash, customs stamps and by funds transferring from the payer's account in a credit establishment or in for-eign currency.
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