Unofficial transfer (c) Soyuzpravoinform LLC

LAW OF UKRAINE

of March 15, 2022 No. 2120-IX

About introduction of amendments to the Tax Code of Ukraine and other legal acts of Ukraine concerning action of regulations for action of warlike situation

Due to the military aggression of the Russian Federation against 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. To add subitem 14.1.212 of Item 14.1 of article 14 after the paragraph of the tenth with four new paragraphs of the following content:

"For action of legal regime of warlike situation, emergency state, are not considered as fuel realization:

transactions on physical transfer (leave, shipment) of fuel on customs area of Ukraine which are performed in connection with compulsory acquisition or withdrawal of such fuel for needs of the state according to the Law of Ukraine "About transfer, compulsory acquisition or withdrawal of property in the conditions of legal regime of warlike or emergency state", under condition if in the future its previous owner or person authorized by it do not perform measures for receipt of compensation for compulsorily aloof or withdrawn fuel;

transactions on physical transfer (leave, shipment) of fuel on customs area of Ukraine which are performed in connection with its transfer to the Armed Forces of Ukraine and voluntary forming of territorial communities, National guard of Ukraine, the Security Service of Ukraine, Service of foreign intelligence of Ukraine, the State Border Service of Ukraine, the Ministry of Internal Affairs of Ukraine, Management of the state protection of Ukraine, Public service of special communication and information security of Ukraine formed according to the laws of Ukraine to other military forming, their connections, military units, divisions, organizations or the organizations which contain at the expense of means of the government budget, for needs of ensuring defense of the state, to local government bodies, and also for benefit of the central executive body which provides forming and realizes state policy in the field of civil protection forces of civil protection and/or to healthcare institutions of the state-owned, utility property, and/or structural divisions concerning health care of the regional, Kiev and Sevastopol city public administrations without preliminary or subsequent compensation of their cost;

transactions on physical transfer (leave, shipment) of fuel on customs area of Ukraine as the humanitarian assistance according to the procedure, established by the Cabinet of Ministers of Ukraine".

With respect thereto the eleventh - the nineteenth to consider paragraphs respectively paragraphs the fifteenth - twenty third.

2. In Item 80.2 of Article 80:

Subitem 80.2.2 after words of "implementation by taxpayers of settlement transactions" to add 1) with the words "including with possibility of carrying out calculations for goods (services) with use of electronic means of payment";

Subitem 80.2.3 after words of "procedure for carrying out settlement transactions" to add 2) with the words "including failure to provide of possibility of carrying out calculations for goods (services) with use of electronic means of payment";

3. Add Article 102 with Item 102.9 of the following content:

"102.9. For action of legal regime of warlike, emergency state the current of the terms determined by this Code, other legislation, control of which observance is imposed on monitoring bodies, stops".

4. Add Article 114 with Item 114.5 of the following content:

"114.5. Provisions of this Article are not applied if the harm done by failure to act of monitoring bodies, their officials is caused by action of legal regime of warlike, emergency state".

5. In Item 129.9 of Article 129:

Subitem 129.9.7 to state 1) in the following edition:

"129.9.7. act making (action or failure to act) person owing to introduction of warlike, emergency state";

To add 2) with subitem 129.9.8 of the following content:

"129.9.8. in other cases provided by this Code".

6. In Item 165.1 of Article 165:

Subitem 165.1.54 to add 1) with the subitem "v" of the following content:

"c) paid (provided) by philanthropists, including philanthropists - physical persons, according to the procedure, determined by the Law of Ukraine "About charity and charitable organizations", during action of legal regime of warlike, emergency state in advantage:

combatants - military personnel (reservists, persons liable for call-up) and employees of the Armed Forces of Ukraine, National guard of Ukraine, the Security Service of Ukraine, Service of foreign intelligence of Ukraine, the State Border Service of Ukraine, faces of the private, the commanding structure, the military personnel, the employees of the Ministry of Internal Affairs of Ukraine, Management of the state protection of Ukraine, Public service of special communication and information security of Ukraine formed according to the laws of Ukraine of other military forming, voluntary forming of territorial communities, police officers and staff of National police of Ukraine which protect (protected) independence, sovereignty and territorial integrity of Ukraine, accept (were) directly involved in repulse of the armed aggression and ensuring national security, elimination of threat of danger of the state independence of Ukraine, its territorial integrity during action of warlike, emergency state, being directly in areas of implementation of the specified actions;

employees of the companies, organizations, the organizations, forces of civil protection who are attracted (were attracted) and accept (were) directly involved in implementation of actions for ensuring national security and defense, repulse and control of the armed aggression of the Russian Federation, being directly in areas of conducting fighting and during implementation of military operations, according to the procedure, established by the legislation, or for benefit of members of their families;

physical persons which live (lived) in the territory of settlements where are carried out fighting (was conducted), and/or by force left the place of residence in connection with conducting fighting in such settlements";

Subitem 165.1.56 to add 2) with the new paragraph of the following content:

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