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LAW OF UKRAINE

of December 1, 2022 No. 2823-IX

About introduction of amendments to the Tax Code of Ukraine and some laws of Ukraine concerning support of borrowers whose property was destroyed or underwent to damages owing to the armed aggression of the Russian Federation against Ukraine

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 subitem 14.1.11 of Item 14.1 of Article 14 with the subitem "i" of the following content:

"i) the debt of person on the agreement on consumer loan or other agreement, is cancelled according to Items 12 and 16 of the Section IV "Final and transitional provisions" of the Law of Ukraine "About consumer crediting".

2. To add subitem 165.1.55 of Item 165.1 of Article 165 with the paragraph the fourth the following content:

"amount of debt of the taxpayer under the agreement on consumer loan or other agreement (including the amount of percent, the commissions and other payments), is cancelled according to Items 12 and 16 of the Section IV "Final and transitional provisions" of the Law of Ukraine "About consumer crediting", and also the amount of percent, the commissions and other payments on such the agreement, are not subject to payment by the taxpayer according to Item 11 of the Section IV "Final and transitional provisions" of the Law of Ukraine "About consumer crediting".

II. Final provisions

1. This Law becomes effective from the date of, its publication following behind day, and becomes effective in 30 days from the date of its introduction in force, except subitems 1 and 3 of Item 2, of Items 3-6 of this Section which become effective and become effective from the date of, the publication of this law following behind day.

2. Make changes to such laws of Ukraine:

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