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LAW OF UKRAINE

of April 1, 2022 No. 2173-IX

About introduction of amendments to the Tax Code of Ukraine and other legal acts of Ukraine concerning administration of separate taxes during warlike, emergency state

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. In paragraph one of the subitem "a", the subitem "b" and the paragraph the thirteenth subitem 165.1.54 of Item 165.1 of Article 165 of the word "in the Donetsk and Luhansk regions which are performed by carrying out the transaction of the Integrated forces (TIF)" to exclude.

2. To state Item 216.10 of Article 216 in the following edition:

"216.10. Date of emergence of the tax liabilities on delivery of electrical energy is date of creation of the document certifying the fact of delivery of electrical energy. For the documents constituted electronically the date specified in the document as date of its creation according to the Law of Ukraine "About financial accounting and the financial reporting in Ukraine", irrespective of date of imposing of the digital signature is considered date of creation of the document".

3. In the Section XX "Transitional provisions":

in subsection 2:

add Item 32 with the paragraph of the following content:

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