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LAW OF UKRAINE

of October 6, 2022 No. 2643-IX

About introduction of amendments to the Tax Code of Ukraine and other laws of Ukraine concerning features of conclusion from the market of systemically important bank in the conditions of warlike situation

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

I. Subsection 4 of the Section XX "Transitional provisions" of the Tax code of Ukraine (2011, Art. No. No. 13-17, 112) to add sheets of the Verkhovna Rada of Ukraine with Item 65 of the following content:

"65. Determine what is temporary, for the period before the termination or cancellation of the warlike situation in the territory of Ukraine imposed by the Presidential decree of Ukraine "About introduction of martial law in Ukraine" of February 24, 2022 No. 64/2022, the approved Law of Ukraine "About approval of the Presidential decree of Ukraine "About introduction of warlike situation in Ukraine" of February 24, 2022 No. 2102-IX the income (profit) which arises at bank owing to the termination of its obligations according to Item 23 of the Section X "Final and transitional provisions" of the Law of Ukraine "about system of guaranteeing household deposits" is exempted from the taxation.

II. Final and transitional provisions

1. This Law becomes effective from the date of, its publication following behind day.

2. For operation of this Law of provision of other legal acts regulating activities of joint-stock companies and banks are applied in the part which is not contradicting this Law.

In case of contradiction between regulations of this law and regulations of other legal acts of regulation of this law have advantage.

3. Make changes to such laws of Ukraine:

1) the Section X "Final and transitional provisions" of the Law of Ukraine "About system of guaranteeing household deposits" (Sheets of the Verkhovna Rada of Ukraine, 2012, No. 50, of Art. 564 with subsequent changes) to add with Item 23 following of content:

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