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LAW OF UKRAINE

of June 21, 2022 No. 2330-IX

About introduction of amendments to the Tax Code of Ukraine concerning creating favorable conditions for activities of industrial parks in 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. Add Article 142 with Item 142.4 of the following content:

"142.4. The profit of the member of the industrial park included in the Register of industrial parks on implementation of economic activity in spheres of processing industry is exempted from the taxation (the Section 10, class 11.07 Sections 11, Sections 13 - 17, 20 - 33 KVED 009:2010, except class 24.10 Sections 24 KVED 009:2010 and except production of excise goods, except for productions of cars, bodies to them, the trail cars and semitrailer trucks, motorcycles, vehicles intended for transportation of 10 people more, vehicles for transportation of goods); in the field of collection, processing and waste disposal; recoveries of materials (Section 38 KVED 009:2010), except waste disposal, or research activities (Section 72 KVED 009:2010) only in the territory (in limits) the industrial park, within 10 consecutive years, since the first day of the first month of the calendar quarter determined by the taxpayer - the member of the industrial park in given them to monitoring body in place of registration of such taxpayer the statement for use of the right to application of the release provided by this Item constituted in any form, but not earlier than day of submission of such statement.

If the monitoring body within 10 working days from the date of receipt of the statement does not provide refusal in application of the release provided by this Item, such statement is deemed accepted. The application is submitted by the taxpayer according to the procedure, determined by Item 42.4 of Article 42 of this Code. The notification on refusal in provision of release of the taxation is provided by monitoring body according to the procedure, determined by Item 42.4 of Article 42 of this Code.

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