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LAW OF UKRAINE

of August 15, 2022 No. 2520-IX

About introduction of amendments to the Tax Code of Ukraine concerning assistance to development of volunteer activities and activities of non-profitable organizations and the organizations in the conditions of the armed 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. In Item 49.18 of Article 49:

1) subitem 49.18.4. after words of "physical persons" to add with the words "including self-employed persons";

Subitem 49.18.5 to exclude 2).

2. In Item 165.1 of Article 165:

Subitem 165.1.42 to state 1) in the following edition:

"165.1.42. the amounts of means provided by the charitable organizations, public associations included in the Register of non-profitable organizations and organizations, All-Ukrainian public associations of persons with disability and their unions to taxpayers - to members of the congresses, symposiums, meetings, conferences, plenums, congresses, festivals, exhibitions, concerts, rehabilitation actions, sports actions, tenders, trainings and seminars which are held by such organizations as compensation for expenses on accommodation, food and transportation to the venue of actions and in the opposite direction.

The expenses specified in paragraph one of this subitem do not join in the total monthly (annual) taxable income of the taxpayer within regulations of compensation of the traveling expenses established for government employees and employees of the companies, organizations and the organizations which fully or partially contain (are financed) by budgetary funds";

"In the subitem "a" shall be replaced with words 2) in the subitem "b" of subitem 165.1.54 of the word "in subitems "an" and "v";

To add 3) with subitems 165.1.64 and 165.1.65 of such content:

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