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LAW OF UKRAINE

of December 13, 2022 No. 2836-IX

About introduction of amendments to the Tax Code of Ukraine and other laws of Ukraine concerning assistance to recovery of energy infrastructure of 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 the subitem "b" of subitem 165.1.1 of Item 165.1 of Article 165 with words and figures "and also the amount of the international awards in the field of the scientific, scientific and technical activities, grants, grants paid (provided) within financing scientific (scientific and technical) projects which accomplishment is performed according to international treaties of Ukraine which consent to be bound is provided by the Verkhovna Rada of Ukraine and which are registered according to article 66 of the Law of Ukraine "About scientific and scientific and technical activities".

2. In the first offer of Item 225.9 of Article 225 of the word "for production of finished goods, are not assessed with tax" shall be replaced with words also in figures "for production of finished goods, wine materials grape (codes according to UKT foreign trade activities 2204 29-2204 30) made at the companies of primary winemaking which are exported by these companies are not assessed with tax".

3. In subitem 291.5-1.2 of Item 291.5-1 of Article 291 of the word "for production of finished goods, wines" shall be replaced with words also in figures "for production of finished goods, wine materials grape (codes according to UKT foreign trade activities 2204 29-2204 30) made at the companies of primary winemaking which are exported by these companies, wines".

4. In the Section XX "Transitional provisions":

Subsection 2 to add 1) with Items 87 and 88 of the following content:

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