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Ukraine’s Mining Fiscal Regime: H1 2015

  • February 2015
  • -
  • Timetric
  • -
  • 11 pages

Synopsis
Timetric’s Ukrainian fiscal regime report outlines governing bodies, governing laws and tax-related information on three commodities: coal, iron ore and uranium.

Summary
The mining industry in Ukraine is governed by the Mining Law of Ukraine. The Ministry of Energy and Coal Industry of Ukraine, Ministry of Ecology and Natural Resources, and the State Committee of Ukraine are the main governing authorities that manage the mining industry in the country.

Scope
The report outlines Ukraine's governing bodies, governing laws and tax-related information which includes mineral resources fees, corporate income tax, capital gain tax, depreciation, withholding tax, losses carried forward and value added tax.

Reasons To Buy
Gain an overview of Ukraine’s mining fiscal regime.

Key Highlights
- The Ministry of Energy and Coal Industry of Ukraine (Ukraine Minenergouglya) is the central executive body whose activities are managed by the Cabinet of Ministers in Ukraine

- The State committee of Ukraine on industrial security, labour protection and mining supervision is a central body and a legal entity

- The main legislative act that regulates mining industry in Ukraine is Mining Law of Ukraine No. 1127-XIV of October 6, 1999.

Table Of Contents

Ukraine’s Mining Fiscal Regime: H1 2015
Table of Contents
1 Executive Summary
2 The Ukrainian Mining Industry - Governing Bodies
2.1 The Ministry of Energy and Coal Industry of Ukraine (Ukraine Minenergouglya)
2.2 State Committee of Ukraine
2.3 Ministry of Ecology and Natural Resources of Ukraine (MENR)
2.4 Ministry of Economic Development and Trade
3 The Ukrainian Mining Industry - Governing Laws
4 The Ukrainian Mining Industry - Key Fiscal Terms
4.1 Mineral Resources Fee
4.2 Corporate Income Tax (CIT)
4.3 Capital gain Tax
4.4 Depreciation
4.5 Withholding Tax
4.6 Losses Carried Forward
4.7 Value Added Tax
5 Appendix
5.1 Abbreviations
5.2 Methodology
5.3 Secondary Research
5.4 Primary Research
5.5 Contact Timetric
5.6 About Timetric
5.7 Timetric's Services
5.8 Disclaimer

List of Tables
Table 1: The Mining Industry in Ukraine - Fiscal Regime Terms and Other Taxes, 2015
Table 2: The Mining Industry in Ukraine - Depreciation Rates (%) 2015

List of Figures
Figure 1: The Mining Industry in Ukraine - Commodity Mines at Different Stages (Number of Mines), 2015

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