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LAW OF UKRAINE

of November 3, 2022 No. 2720-IX

About introduction of amendments to the Tax Code of Ukraine and other laws of Ukraine concerning features of the taxation of activities for trade in currency values in cash form

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 add Item 19-1.1 of Article 19-1 with subitem 19-1.1.52-1 of the following content:

"19-1.1.52-1. exercise control of timeliness and completeness of payment of advance installments on the income tax of the companies by taxpayers who perform activities for trade in currency values in cash form".

2. To add paragraph two of subitem 75.1.1 of Item 75.1 of Article 75 with words and figures "timeliness and completeness of payment of agreed sum of monetary commitment in the form of advance installment from the income tax of the companies determined according to Item 141.13 of Article of 141 of this Code based on data of the Register of exchange bureaus of foreign currency".

3. Add Article 137 with Item 137.11 of such content:

"137.11. Taxpayers who perform activities for trade in currency values in cash form shall pay advance installments on the income tax of the companies for each exchange bureau of foreign currency entered in the Register of exchange bureaus of foreign currency as of the first of current month. Advance installments and the income tax of the companies which is subject to payment in the budget by taxpayers who perform activities for trade in currency values in cash form are determined according to the procedure, stipulated in Item 141.13 Articles of 141 of this Code".

4. Add Article 141 with Item 141.13 of such content:

"141.13. Features of the taxation of activities for trade in currency values in cash form.

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