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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of February 10, 2023 No. 121

About modification of the list of requirements which amount of the charitable help for satisfaction does not join in the taxable income of taxpayers on the income of physical persons

The Cabinet of Ministers of Ukraine decides:

Bring in the list of requirements which amount of the charitable help for satisfaction does not join in the taxable income of taxpayers on the income of physical persons of the Cabinet of Ministers of Ukraine approved by the resolution of November 26, 2014 No. 653 (The Official Bulletin of Ukraine, 2014, No. 96, the Art. 2766), changes which are applied.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of February 10, 2023 No. 121

Changes which are made to the list of requirements which amount of the charitable help for satisfaction does not join in the taxable income of taxpayers on the income of physical persons

1. To state the subitem 1 of Item 1 in the following edition:

"1) purchase of goods (services) necessary for recovery damaged or recovery of the destroyed residential, economic buildings and constructions by performance of works on reconstruction, restoration, capital or running repair, including development of project (scientific and project) documentation, the conducting its examination, content of service of the customer, implementation of designer's and technical service, acceptance for operation finished with construction of facilities;".

2. State Item 2 in the following edition:

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