LAW OF UKRAINE

of July 10, 2018 No. 2497-VIII

About introduction of amendments to the Tax Code of Ukraine and some laws of Ukraine concerning stimulation of creation and activities of family farms

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. To add subitem 14.1.235 of Item 14.1 of article 14 after the words "irrespective of form of business" with the words "or physical person-the entrepreneur".

2. To add subitem 164.2.2 of Item 164.2 of Article 164 with the offer of the following content: "At the same time in case of receipt of the income from physical persons payers of the single tax of the fourth group specified in this subitem, their receiver shall include the amounts of such income of the annual tax declaration for accounting year and independently pay from them the taxes and fees established by this Code".

3. In Item 165.1.48 of Item 165.1 of Article 165:

the paragraph one after words of "agricultural cooperative" to add with words to "the member of the agricultural servicing cooperative";

to add paragraph two after words of "production cooperative" with words to "the member of the agricultural servicing cooperative".

4. In Item 168.4 of Article 168:

the paragraph one of subitem 168.4.4 to add with the words "and in the cases provided by this Code-in the location of the parcels of land, land shares (shares) allocated or which are not allocated in nature (on the area)";

to add subitems "an" and "v" of subitem 168.4.5 with the words "and in the cases provided by this Code-in the location of the parcels of land, land shares (shares) allocated or which are not allocated in nature (on the area)";

add with subitem 168.4.9 of such content:

"168.4.9. The tax amounts added by the tax agent from the income on delivery by physical persons in lease (the sublease, emphyteusis) of the parcels of land, land shares (shares) allocated or which are not allocated in nature (on the area), are paid by such tax agent to the relevant budget for the location of such objects of lease (the sublease, emphyteusis)".

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