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of August 10, 2023 No. 3317-IX
About introduction of amendments to the Tax Code of Ukraine and other laws of Ukraine concerning application of special economic and other rationing measures (sanctions)
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. Add Article 17 with Item 17.3 of the following content:
"17.3. The rights of the taxpayer provided by this Code and other legal acts, control of which observance is imposed on monitoring bodies, can be limited in case of application to the taxpayer of special economic and other rationing measures (sanctions) according to the procedure, established by the Law of Ukraine "About sanctions".
2. To add Item 19-1.1 of Article 19-1 with subitem 19-1.1. 34-1 following content:
"19-1.1. 34-1. Perform actions for ensuring accomplishment of decisions on the application of special economic and other rationing measures (sanctions) taken according to the procedure established by the Law of Ukraine" About sanctions".
3. To add Item 20.1 of Article 20 with subitem 20.1.19-1 of the following content:
"20.1.19-1. Carry out the decisions on the application of special economic and other rationing measures (sanctions) accepted according to the procedure, established by the Law of Ukraine" About sanctions" in spheres of the relations which are governed by this Code and other legislation, control of which observance is imposed on monitoring bodies".
4. Add with Article 21-1 of the following content:
"Article 21-1. Realization of special economic and other rationing measures (sanctions)
21-1. 1. Monitoring bodies carry out the decisions on the application of special economic and other rationing measures (sanctions) accepted according to the procedure, established by the Law of Ukraine "About sanctions" by implementation of such measures:
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