LAW OF UKRAINE

of March 17, 2020 No. 533-IX

About introduction of amendments to the Tax Code of Ukraine and other laws of Ukraine concerning support of taxpayers for implementation of the actions directed to prevention of origin and spread of koronavirusny disease (COVID-19)

The Verkhovna Rada of Ukraine decides:

I. Make changes to such legal acts of Ukraine:

1. Subsection 10 of the Section XX "Transitional provisions" of the Tax code of Ukraine (2011, Art. No. No. 13-17, 112) to add sheets of the Verkhovna Rada of Ukraine with Items 52-1 - 52-5 following contents:

"52-1. For the violations of the tax legislation made during the period from March 1 to May 31, 2020 penalties are not applied, except sanctions for:

violation of requirements to agreements of long-term insurance of life or insurance contracts within non-state pension provision, including insurance of additional pension;

property acquisition, being in tax pledge, without the consent of monitoring body;

abuse of regulations of accounting, production and turnover of fuel or ethyl alcohol in excise warehouses which are applied in accordance with general practice;

violation of charge, declaring and the tax discharge on value added, the excise tax, rent payment.

During the period from March 1 to May 31, 2020 to taxpayers the penalty fee and added is not charged, but the penalty fee which is not paid for this period is subject to write-off.

52-2. Establish the moratorium on conducting documentary and actual checks on the period from March 18 to May 31, 2020, except documentary unscheduled inspections on the bases, certain subitem 78.1.8 of Item 78.1 of article 78 of this Code.

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