of April 15, 2021 No. 1402-IX
About introduction of amendments to the Tax Code of Ukraine concerning collection of taxes and charges, other obligatory payments, subject to taxation which vehicles are
The Verkhovna Rada of Ukraine decides:
I. Make to the section XX "Transitional provisions" of the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. No. 13-17, 112) the following changes:
1. Add subsection 2 with Item 77 of the following content:
"77. Temporarily, within 180 days from the date of entry into force of the Law of Ukraine "About introduction of amendments to the Tax Code of Ukraine concerning collection of taxes and charges, other obligatory payments, subject to taxation which vehicles are" on condition of observance of provisions, stipulated in Item 9-7 Sections XXI "Final and transitional provisions" of the Customs code of Ukraine, taxation basis tax of transactions on import to customs area of Ukraine of vehicles of private use which were in use and since which year of release passed more than five years which are classified by goods items 8703, 8704 (lump to ton 3,5) according to UKT foreign trade activities and as of December 31, 2020 were in customs regime of temporary import or transit, the amount of the excise tax accrued according to Item 36 of subsection 5 of this Section is.
The term provided by paragraph one of this Item for the combatants specified in Items 19 and 20 of part one of article 6 of the Law of Ukraine "About the status of veterans of war, guarantees of their social protection" on condition of documentary confirmation of their stay more than 90 days from the date of entry into force of the Law of Ukraine "About introduction of amendments to the Tax Code of Ukraine concerning collection of taxes and charges, other obligatory payments, subject to taxation which vehicles" directly in the territory of carrying out the transaction of the Integrated forces (TIF) are constitutes 270 days".
2. Add subsection 5 with Item 36 of the following content:
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.