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LAW OF UKRAINE

of June 19, 2022 No. 2308-IX

About introduction of amendments to the Tax Code of Ukraine concerning features of the taxation military collection of cash cover of the military personnel and other persons who is directly involved in fighting in the conditions of warlike situation

Due to the military aggression of the Russian Federation against Ukraine the Verkhovna Rada of Ukraine decides:

I. Subitem 1.7 of Item 16-1 of subsection 10 of the Section XX "Transitional provisions" of the Tax code of Ukraine (2011, Art. No. No. 13-17, 112) after paragraph two to add sheets of the Verkhovna Rada of Ukraine with the new paragraph of the following content:

"During action of legal regime of warlike situation the income in type of cash cover of employees of law enforcement agencies, the military personnel 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, 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 military forming and other persons for their direct participation in implementation of actions for ensuring national security and defense, repulse and control of the armed aggression of the Russian Federation are not subject to the taxation military collection".

With respect thereto third to consider the paragraph the paragraph the fourth.

II. Final provisions

1. This Law becomes effective from the date of its publication.

2. To the Cabinet of Ministers of Ukraine instantly to bring the regulatory legal acts into accord with this Law and to provide review and reduction by the ministries and other central executive bodies of their regulatory legal acts in compliance with this Law.

President of Ukraine

V. Zelensky

 

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