LAW OF UKRAINE

of September 7, 2017 No. 2146-VIII

About introduction of amendments to the Tax Code of Ukraine concerning the taxation of the income of nonresidents - investors in securities

The Verkhovna Rada of Ukraine decides:

1. Bring in the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. No. 13-17, 112) the following changes:

- 1 Item 14.1 of Article 14 of the word "emitted by the central executive body realizing the state financial policy" shall be replaced with words 1) in subitem 14.1.44 "placed by the central executive body which provides forming and realizes the state financial policy";

Subitem 141.4.10 of Item 141.4 of Article 141 to state 2) in the following edition:

"141.4.10. Income gained by nonresidents in the form of percent or the income (discount) on government securities or bonds of local loans, or debt securities according to which obligation fulfillment is provided with the state or local guarantees, or in the form of other income on government securities, paid by the central executive body which provides forming and realizes the state financial policy, or in the form of the percent paid to nonresidents for received by the state or in the budget of the Autonomous Republic of Crimea or the city budget of the loan (the credits or external borrowings) which are displayed in the Government budget of Ukraine or local budgets or the estimate of the National Bank of Ukraine, or for the credits (loans) obtained by subjects of managing and which accomplishment is provided with the state or local guarantees is not subject to the taxation".

2. This Law becomes effective from the date of, its publication following behind day.

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