Unofficial transfer (c) Soyuzpravoinform LLC
of August 15, 2022 No. 2516-IX
About introduction of amendments to the Tax Code of Ukraine and other laws of Ukraine concerning release from the taxation of the charitable help paid for benefit of members of families of wounded and the died combatants during participation in repulse of the armed aggression and ensuring national security of 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 state the subitem "v" of subitem 165.1.54 of Item 165.1 of Article 165 in the following edition:
"c) paid (provided) by philanthropists, including philanthropists - physical persons, according to the procedure, determined by the Law of Ukraine "About charity and charitable organizations", in advantage:
combatants - military personnel (reservists, persons liable for call-up) 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 other military forming, voluntary forming of territorial communities, police officers and staff of National police of Ukraine, including that which were wounded, contusions or other damages of health, died, died owing to wound, contusion or mutilations which protect (protected) independence, sovereignty and territorial integrity of Ukraine, accept (were) directly involved in repulse of the armed aggression and ensuring national security, elimination of threat of danger of the state independence of Ukraine, its territorial integrity during action of military, extraordinary condition in Ukraine, being directly in areas of implementation of the specified measures, or for benefit of members of families of such combatants;
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