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RESOLUTION OF BOARD OF THE NATIONAL BANK OF UKRAINE

of September 15, 2023 No. 114

About modification of some regulatory legal acts of the National Bank of Ukraine concerning determination of the list of transactions which are not the taxation object

According to Articles 7, of 15, 56 Laws of Ukraine "About the National Bank of Ukraine", article 196 of the Tax Code of Ukraine, for the purpose of reduction of the regulatory legal acts of the National Bank of Ukraine determining the list of transactions which according to subitem 196.1.5 of Item 196.1 of Article 196 of the Section V of the Tax code of Ukraine are not the taxation object on value added to requirements of the legislation of Ukraine board of the National Bank of Ukraine DECIDES:

1. Bring in the resolution of Board of the National Bank of Ukraine of August 01, 2017 No. 73 "About approval of the list of transactions on settlement cash servicing which are not the taxation object" (with changes) the following changes:

Heading to state 1) in the following edition:

"About approval of the List of services in accomplishment of payment transactions, settlement and cash servicing which according to subitem 196.1.5 of Item 196.1 of Article 196 of the Section V of the Tax code of Ukraine are not the taxation object";

Item 1 to state 2) in the following edition:

"1. Approve the List of services in accomplishment of payment transactions, settlement and cash servicing which according to subitem 196.1.5 of Item 196.1 of Article 196 of the Section V of the Tax code of Ukraine are not the taxation object which is applied.".

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