of July 1, 2021 No. 1617-IX
About introduction of amendments to the Tax Code of Ukraine and some other legal acts of Ukraine concerning administration of taxes and fees in temporarily occupied territory of the Autonomous Republic of Crimea and the city of Sevastopol
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. In paragraph three of Item 17 of subsection 1 of the word and figures of "Items 2-3 and 2-4" shall be replaced with words both figures "Items 2-3, 2-4 and subitem 26.2 of Item 26".
2. Third Item 54 of subsection 4 after the word and figures of "Item 2-4" to add the paragraph with words and figures "and subitem 26.2 of Item 26".
3. In subsection 10:
Item 26 to state 1) in the following edition:
"26. Determine what is temporary, for operation of the Law of Ukraine "About providing the rights and freedoms of citizens and legal regime in temporarily occupied territory of Ukraine", this Code is applied to taxpayers who for date of loss of force the Law of Ukraine "About creation of the free economic zone Crimea and about features of implementation of economic activity in temporarily occupied territory of Ukraine" have the tax address and/or the taxation objects in temporarily occupied territory of the Autonomous Republic of Crimea and the city of Sevastopol, taking into account the features determined in this Item.
In this Item terms are used in such value:
other territory of Ukraine - the territory of Ukraine, except temporarily occupied territory of the Autonomous Republic of Crimea and the city of Sevastopol and temporarily occupied territory, recognized according to the Law of Ukraine "About features of state policy on ensuring sovereignty of Ukraine in temporarily occupied territories in the Donetsk and Luhansk regions".
The term "temporarily occupied territory" for the purposes of this Item is used in the value determined in the Law of Ukraine "About providing the rights and freedoms of citizens and legal regime in temporarily occupied territory of Ukraine".
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.