Good day! I will gladly help you understand this resolution.
1. **Essence of the Law:**
The resolution introduces changes to the procedure for importing goods for the defense industry that are exempt from taxation. The key change concerns the regulation of accounting and reporting on goods lost or destroyed as a result of hostilities, and also changes the body responsible for monitoring the intended use of these goods.
2. **Structure and main provisions:**
* The resolution amends the previous Resolution of the Cabinet of Ministers of Ukraine No. 170 of March 16, 2016.
* The responsible body has been changed: instead of the Ministry of Strategic Industries, the Ministry of Defense is now responsible.
* Provisions have been added regarding actions in case of loss or destruction of goods as a result of hostilities, acts of terrorism, sabotage caused by armed aggression by the Russian Federation.
* A list of documents that must be submitted to confirm the fact of loss/destruction of goods has been established.
* The possibility of submitting a clarifying report on the intended use of goods in case of incomplete information about losses has been introduced.
* The form of the report on the intended use of goods has been updated (Appendix 2).
3. **Key provisions for use:**
* In case of loss or destruction of goods due to hostilities, enterprises must submit relevant documents to confirm this fact.
* It is important to submit clarifying reports in a timely manner if information about losses was not fully reflected in the initial report.
* Lost or destroyed goods are not considered used for other than their intended purpose if the fact of loss is confirmed in the report agreed upon by the state customer.
* The new report form (Appendix 2) should be used for reporting on the intended use of goods.
I hope this helps you better understand the essence of the changes!
