Unofficial transfer (c) Soyuzpravoinform LLC
of September 20, 2022 No. 2600-IX
About introduction of amendments to the Tax Code of Ukraine concerning the taxation of transactions with real estate units which will be built in the future
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 14.1 of Article 14:
in subitem 14.1.129 of the word "are carried according to the legislation to housing stock" shall be replaced with words "are registered according to the legislation as objects of the residential real estate";
to state paragraphs of the first and second of subitem 14.1.129.1 in the following edition:
"14.1.129.1. the buildings registered according to the legislation as objects of the residential real estate, and also their components which are independent real estate units, in particular, include:
a) the apartment house - the building of capital type built with observance of the requirements established by the law, other regulatory legal acts, and intended for permanent accommodation in it. Apartment houses are divided into apartment houses of farmstead type and apartment houses of room type of different number of storeys. The apartment house of farmstead type - the apartment house located on the separate parcel of land, consisting of residential and auxiliary (non-residential) rooms (hall, kitchen, corridor, verandah, wardrobe, the storage room, the room for autonomous system of heating, laundry, etc.)";
the paragraph one of subitem 14.1.129-1 to state in the following edition:
"14.1.129-1. objects of the non-residential real estate - the building, their components which are not objects of the residential real estate. Treat objects of the non-residential real estate".
2. In Article 141:
to state the subitem "d" of subitem 141.4.1 of Item 141.4 in the following edition:
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