LAW OF UKRAINE

of July 3, 2018 No. 2477-VIII

About introduction of amendments to the Tax Code of Ukraine

The Verkhovna Rada of Ukraine decides:

I. 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. In subitem 165.1.14 of Item 165.1 of Article 165 of the word "except for payments of the alimony by the nonresident irrespective of their size if another is not established by international treaties which consent to be bound is provided by the Verkhovna Rada of Ukraine" shall be replaced with words "including the alimony paid by the nonresident".

2.  To state subitem 166.3.3 of Item 166.3 of Article 166 in the following edition:

"166.3.3. the amount of the means paid by the taxpayer for benefit of domestic institutions of preschool, out-of-school, general average, professional (professional) and higher education for compensation of cost of receipt of the corresponding education of such taxpayer and/or the member of his family of the first degree of relationship".

II. Final provisions

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

2. To the Cabinet of Ministers of Ukraine in two-month time from the date of entry into force of this Law:

bring the regulatory legal acts into accord with this Law;

provide reduction by the ministries and other central executive bodies of their regulatory legal acts in compliance with this Law.

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