LAW OF UKRAINE

of December 4, 2020 No. 1072-IX

About introduction of amendments to the Tax Code of Ukraine and other laws of Ukraine of rather social support of taxpayers for implementation of the restrictive anti-epidemic actions entered for the purpose of prevention of distribution in the territory of Ukraine of sharp respiratory disease of COVID-19, of SARS-CoV-2 caused by coronavirus

The Verkhovna Rada of Ukraine decides:

I. In the Tax code of Ukraine (The sheet of the Verkhovna Rada of Ukraine, 2011, Art. No. No. 13-17, 112):

1. To add Item 19-1.1 of Article 19-1 with the subitem of the following content:

"19-1.1.10-1. create the Register of receivers of immediate compensation to subjects of managing of the expenses incurred on payment of single fee on obligatory national social insurance for employees (further - the Register of receivers of immediate compensation to subjects of managing), calculate the sizes of the amounts of immediate compensations to subjects of managing, send the Register of receivers of immediate compensation to subjects of managing to the body performing treasurer servicing of budgetary funds for provision of such compensation, perform other functions connected with provision of immediate compensation to subjects of managing according to the Law of Ukraine "About social support of insured persons and subjects of managing for implementation of the restrictive anti-epidemic actions entered for the purpose of prevention of distribution in the territory of Ukraine of sharp respiratory disease of COVID-19, of SARS-CoV-2 caused by coronavirus".

2. Third Item 59.1 of Article 59 to state the paragraph in the following edition:

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