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LAW OF UKRAINE

of March 24, 2022 No. 2142-IX

About introduction of amendments to the Tax Code of Ukraine and other legal acts of Ukraine concerning enhancement of the legislation 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 Item 12.3 of Article 12 with subitem 12.3.8 of such content:

"12.3.8. For action of warlike or emergency state village, settlement, city councils and councils of the integrated territorial communities which are created according to the law and the perspective plan of forming of the territories of communities have power of decision about establishment of the local taxes and/or charges and tax benefits on payment of the local taxes and/or charges without application of the procedures provided by the Law of Ukraine "About fundamentals of the state regulatory policy in the field of economic activity". In case of introduction of warlike or emergency state in certain areas of Ukraine the provision of this subitem extends only to representative bodies of territorial communities of the corresponding administrative and territorial units in the territory of which warlike or emergency state is entered".

2. To add Item 102.9 of article 102 after words of "emergency state" with the words "which is entered in Ukraine".

3. In the Section XX "Transitional provisions":

1) subsection 1 to add with Item 23 following of content:

"23. Temporarily, since April 1, 2022 and during action of the warlike situation imposed by the Presidential decree of Ukraine "About introduction of martial law in Ukraine" of February 24, 2022 No. 64/2022, the approved Law of Ukraine "About approval of the Presidential decree of Ukraine "About introduction of warlike situation in Ukraine" of February 24, 2022 No. 2102-IX, provisions of subitem 165.1.24 of Item 165.1 of article 165 of the Tax Code of Ukraine are applied taking into account the following features:

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