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LAW OF UKRAINE

of November 16, 2022 No. 2747-IX

About introduction of amendments to the Tax Code of Ukraine concerning release from the taxation of the charitable help collected by volunteers

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. The second offer of the subitem "b" of subitem 165.1.54 of Item 165.1 of Article 165 to exclude.

2. To add subsection 1 of the Section XX "Transitional provisions" with Item of 31 following contents:

"31. Determine that provisions of the subitem "b" of subitem 165.1.54 of Item 165.1 of article 165 of this Code are applied to the charitable help received by philanthropists - physical persons which till January 1, 2023 are included in the Register of volunteers of anti-terrorist operation and/or implementation of actions for ensuring national security and defense, repulse and control of the armed aggression of the Russian Federation, during the period from February 24, 2022 before date of their inclusion in the specified Register".

II. Final provisions

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

2. To the Cabinet of Ministers of Ukraine in a month from the date of publication of this law:

provide adoption of the regulatory legal acts necessary for implementation of this law;

bring the regulatory legal acts into accord with this Law;

provide review and reduction by the ministries and other central executive bodies of their regulatory legal acts in compliance with this Law.

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