LAW OF UKRAINE

of July 21, 2020 No. 821-IX

About introduction of amendments to the Tax Code of Ukraine concerning support and increase in the international competitiveness of industry of video and film production

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:

Item 141.4 of Article 141 to add subitem 141.4.1 with the paragraph the twenty second the following content:

"Are not the income for the purposes of this Item of subsidy for return of part of the qualified expenses provided by the Law of Ukraine "About the state support of cinematography in Ukraine";

to add Item 186.3 of Article 186 with the subitem "z" of the following content:

"h) rendering services in production and configuration of videos, movies, animation (animated) movies, television programs, advertizing films, photopromotional materials and computer graphics".

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

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