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LAW OF UKRAINE

of February 17, 2022 No. 2082-IX

About modification of article 197 of the Tax Code of Ukraine concerning support of scientific and scientific and technical activities

The Verkhovna Rada of Ukraine decides:

I. Article 197 of the Tax Code of Ukraine (2011, Art. No. No. 13-17, 112) to add sheets of the Verkhovna Rada of Ukraine with Item 197.28 of such content:

"197.28. 21 parts one of Article 282 of the Customs code of Ukraine determined by Item imported by the public scientific institutions, public institutions of the higher education for ensuring own educational, scientific and scientific and technical activities are exempted from the transaction taxation on import to customs area of Ukraine in customs regime of commodity import.

Amounts, procedure for import and target use of such goods are determined by the Cabinet of Ministers of Ukraine.

In case of violation of requirements of rather target use of the goods determined by Item of 21 part one of Article 282 of the Customs code of Ukraine, the taxpayer increases the tax liabilities by results of tax period on which violation, is the share of tax amount which shall be paid at the time of import of such goods, pays the penalty fee added according to this Code and bears the financial, administrative and other responsibility established by this Code and the legislation of Ukraine.

The release from the taxation established by this Item is not applied to transactions on import to customs area of Ukraine in customs regime of commodity import, having origin from the country recognized by the state invader according to the law of Ukraine and/or recognized by the state aggressor in relation to Ukraine according to the legislation or are imported from the territory of such state invader (aggressor) and/or from the occupied territory of Ukraine, the determined Ukraine, that according to the law".

II. Final provisions

1. This Law becomes effective since July 1, 2022.

2. To the Cabinet of Ministers of Ukraine in a month from the date of entry into force of this Law:

provide adoption of the regulatory legal acts necessary for implementation of this law;

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