LAW OF UKRAINE

of September 17, 2020 No. 905-IX

About introduction of amendments to the Tax Code of Ukraine concerning refining of separate conditions of provision of privileges on payment of tourist tax and the non-personal tax

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 268.2.2 of Item 268.2 of Article 268 with the subitem "z" of the following content:

"h) are registered as internally displaced persons according to the Law of Ukraine "About providing the rights and freedoms of internally displaced persons" which temporarily are placed in the places of residence (spending the night) determined by subitem 268.5.1 of Item 268.5 of this Article, and information on the address of such places is specified in the certificate of capture accounting of the internally displaced person as the address of the actual place of residence/stay".

2. To add subitem 38.6 of Item 38 of subsection 10 of the Section XX "Transitional provisions" after paragraph one with the new paragraph of such content:

"In case of calculation of taxation basis of real estate objects, including their shares which are in property of physical persons, the monitoring body does not consider real estate objects which are not the taxation object according to this subitem".

With respect thereto paragraphs two - to consider the fourth respectively paragraphs third - the fifth.

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 three-months time from the date of entry into force of this Law:

bring the regulatory legal acts into accord with this Law;

submit for consideration of the Verkhovna Rada of Ukraine the bill of Ukraine on provision of the additional grant from the government budget to local budgets on compensation of losses of the income of the local budgets connected with accomplishment of this Law.

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