LAW OF UKRAINE

of December 14, 2021 No. 1946-IX

About introduction of amendments to the Tax Code of Ukraine and other laws of Ukraine concerning stimulation of development of digital economy in Ukraine

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. In Item 14.1 of Article 14:

add with subitem 14.1.71-1 of the following content:

"14.1.71-1. The regular price of property, works, services in case of determination of taxation basis by residents Action of City - taxpayers who pay the income tax of the companies on special conditions, when implementing the transactions which are the taxation object according to Item 135.2 of Article 135, to Item 137.10 of Article 137 and Item 141.9-1 of Article of 141 of this Code (except determination of taxation basis in case of implementation of controlled transactions) is determined at the level of the agreement price, but not low price of property acquisition (works, services), and for non-current assets - not below the book (residual) value according to accounting data which developed as of the beginning of calendar month during which transactions of sale (alienation), liquidations of such non-current assets are performed.

For property (except non-current assets), the works, services made (created, rendered) the taxpayer, the regular price is determined at the level of the agreement price, but not below production cost which is calculated by accounting rules according to the principles, methods and procedures determined in accounting policy of the taxpayer. If in accounting policy such principles, methods and procedures are not determined, the monitoring body independently calculates production cost according to national provisions (standards) of financial accounting or international accounting standards";

to add subitem 14.1.170 after words of "salary" with the words "and/or in the form of dividends";

add with subitems 14.1. 282, 14.1.282-1, 14.1.283 and 14.1.284 following of content:

"14.1.282. the resident Deystviye City - in the value determined by the Law of Ukraine "About stimulation of development of digital economy in Ukraine";

14.1.282-1. the resident Deystviye City is the taxpayer who pays the income tax of the companies on special conditions (further - the resident Deystviye City - the taxpayer on special conditions), - the resident Deystviye City who according to the procedure, stipulated in Item 141.10 Articles of 141 of this Code, chose or switched over to the corresponding tax regime. Deystviye City's residents which did not choose (did not switch over) to the corresponding tax regime, pay the income tax of the companies in accordance with general practice and are considered as Deystviye City's residents who are not taxpayers on special conditions;

14.1.283. specialists of the resident Deystviye City - specialists gigabyte, performing work (the rendering services) by the order and in advantage (in interests) the resident Deystviye City on the basis gigabyte contract imprisoned according to the procedure, provided by the Law of Ukraine "About stimulation of development of digital economy in Ukraine" and/or the faces which are with the resident Deystviye City in employment relationships;

14.1.284. the register Action of City - in the value determined by the Law of Ukraine "About stimulation of development of digital economy in Ukraine".

2. To add Item 19-1.1 of Article 19-1 with subitem 19-1.1.53-1 of the following content:

"19-1-.1.53-1. provide to the central executive body providing forming and realization of state policy in the field of digital economy, information necessary for determination of compliance of the legal entity to the requirements determined by Items 2, 3 parts one, Items 3, 10 parts two and Item 3 parts three of article 5 of the Law of Ukraine "About stimulation of development of digital economy in Ukraine".

3. In Article 39:

1) in Item 39.1:

add subitem 39.1.1 with words "(the taxation object - in cases if use of the principle of "outstretched arm" is provided by this Code or international treaties)";

to add subitem 39.1.2 after the words "Amount of Taxable Profit" with words of "(taxation object)";

to add subitem 39.1.3 after the words "joins in taxable profit" with words of "(taxation object)";

2) in subitem 39.2.1 of Item 39.2:

the paragraph one of subitem 39.2.1.1 to state in the following edition:

"39.2.1.1. Controlled transactions are economic activities of the taxpayer which can influence the taxation object the income tax of the companies of the taxpayer (for residents Action of City - taxpayers on special conditions - on the financial result to the taxation determined in the financial reporting according to national provisions (standards) of financial accounting or international accounting standards), namely";

the paragraph one of subitem 39.2.1.4 to state in the following edition:

"39.2.1.4. Economic activity for the purposes of transfer pricing are all transaction types, the agreements or arrangements documented or unconfirmed which can influence the taxation object the income tax of the companies of the taxpayer (for residents Action of City - taxpayers on special conditions - on the financial result to the taxation determined in the financial reporting according to national provisions (standards) of financial accounting or international accounting standards), in particular, but not only".

4. After words and figures of "article 39 of this Code" to add the second offer of the paragraph of the fifth Item 50.1 of article 50 with words and figures "or in case of determination of taxation basis according to subitem 141.9-1.3 of Item 141.9-1 of Article of 141 of this Code in case of implementation of controlled transactions if their conditions do not correspond to the principle of "outstretched arm".

5. To add Item 57.1-1 of Article 57 with subitem 57.1-1.8 of the following content:

"57.1-1.8. Residents Action of City - taxpayers on special conditions are exempted from payment of advance installments on the income tax in case of dividend payout".

6. In Item 70.16 of Article 70:

the paragraph one after the words "on the location" to add with the words "or on a centralized basis in electronic form (for executive bodies)";

state subitem 70.16.7-1 in the following edition:

"70.16.7-1. the central executive body realizing state policy in the field of migration (immigration and emigration), including counteractions of illegal (illegal) migration, nationality, registration of physical persons, refugees and other categories determined by the legislation, no later than the next working day after day of introduction in the procedure established by the legislation in Single state the demographic register of information on registration/removal from registration of the place of accommodation/stay of physical person, and also about series (in the presence) and numbers of invalid passports".

7. To add Item 72.1 of Article 72 with subitem 72.1.7 of the following content:

"72.1.7. from the central executive body providing forming and realization of state policy in the field of digital economy, information on compliance of residents Action of City to requirements of the Law of Ukraine "About stimulation of development of digital economy in Ukraine", in particular concerning inclusion/exception of taxpayers of the register Action of City".

8. To state paragraph two of subitem 75.1.1 of Item 75.1 of Article 75 in the following edition:

"Timeliness of submission of tax declarations (calculations) and/or timeliness of registration of tax delivery notes and/or calculations of adjustment to tax delivery notes in the Unified register of tax delivery notes, excise delivery notes and/or calculations of adjustment to excise delivery notes in the Unified register of excise delivery notes, error correction in tax delivery notes and/or timeliness of payment of agreed sum of the tax (cash) liability only based on the data which are stored (processed) in the relevant information bases completeness of charge and timeliness of the tax discharge on the income of physical persons and single fee on obligatory national social insurance in case of discrepancy of the resident Deystviye City to the requirements determined by Items 2, 3 parts one and Item 10 parts two of article 5 of the Law of Ukraine "About stimulation of development of digital economy in Ukraine" can also be subject of cameral check.

9. To add Item 134.1 of Article 134 with subitem 134.1.8 of the following content:

"134.1.8. transactions of residents Action of City - taxpayers on special conditions, taxable according to Item 135.2 of Article 135, Item 137.10 of Article 137 and Item 141.9-1 of Article of 141 of this Code".

10. Add Article 135 with Item 135.2 of the following content:

"135.2. Taxation basis of transactions of the resident Deystviye City - the taxpayer on special conditions is monetary value of the taxation object calculated by the rules determined by this Item and subitem 141.9-1.3 of Item 141.9-1 of Article of 141 of this Code. In case of implementation of the transactions which are the taxation object in form, excellent from cash, taxation basis is the cost of such transaction determined at the level not below the regular price.

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