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LAW OF UKRAINE

of November 3, 2022 No. 2719-IX

About introduction of amendments to the Tax Code of Ukraine and some other laws of Ukraine concerning privatization of the state-owned and utility property which is in tax pledge, and ensuring administration of repayment of tax debt

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 subitem 19-1.1.38 of Item 19-1.1 of Article 19-1 in the following edition:

"19-1.1.38. provide collection of the amounts of arrears of subjects of managing to the state (The Autonomous Republic of Crimea, regional council or city territorial community) on the loans (loans) attracted by the state (The Autonomous Republic of Crimea, regional council or city territorial community) or under the state (local) guarantees, and also on the credits from the budget (including payment for use of such credits (loans) and penalty fee) according to the procedure, determined by this Code or other law, including repayment of such debt for the account of property of this subject of managing".

2. Add Article 92 with Item 92.4 of such content:

"92.4. The consent of monitoring body to alienation in the course of privatization of the state-owned or municipal property as a part of single (complete) property complex of the state or utility company is not required if the purchase and sale agreement of subject to privatization provides the obligation of the buyer concerning repayment in full of the amount of tax debt in connection with which there was right of tax pledge, no later than six calendar months from the date of transition of the property right to subject to privatization.

At the same time such property is not exempted from tax pledge before complete repayment of tax debt by his buyer.

In the case provided by paragraph one of this Item, provisions of Items 92.1-92.3 of this Article are not applied".

3. Add Article 93 with Item 93.5 of the following content:

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