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LAW OF UKRAINE

of November 21, 2023 No. 3474-IX

About introduction of amendments to the Tax Code of Ukraine concerning features of the taxation of banks and other taxpayers

The Verkhovna Rada of Ukraine decides:

I. Bring in the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. 13-17, 112) such changes:

1. In Item 14.1 of Article 14:

Subitem 14.1.191 to add 1) with the paragraph the twelfth the following content:

"Are not considered as delivery of goods of transaction on realization according to the Penal procedural legislation of Ukraine of the goods determined by part seven of Article 293 of the Customs code of Ukraine, performed by persons specified in Item 180.2-2 of article 180 of this Code";

Subitem 14.1.212 to add 2) with the paragraph the twenty fourth the following content:

"Are not considered as realization of excise goods of transaction on realization according to the Penal procedural legislation of Ukraine of the excise goods determined by part seven of Article 293 of the Customs code of Ukraine, performed by persons specified in Item 212.2-1 of article 212 of this Code".

2. In subitem 57.1-1.2 of Item 57.1-1 of Article 57:

1) in the paragraph the second words and figures "at the rate," shall be replaced with words stipulated in Item 136.1 Articles "on base (main) rate, stipulated in Clause";

2) the second offer of the paragraph of the seventh to state in the following edition: "The obligation on charge and payment of advance installment on tax under certain article 136 of this Code is assigned by base (main) rate to any issuer of corporate laws (except payers of the single tax) who is resident irrespective of whether such issuer uses the privileges on the tax discharge provided by this Code or in the form of application of rate of tax other, than stipulated in Clause base (main) rate of the 136th of this Code".

3. Add Article 136 with Item 136.1 - 1 following content:

"136.1-1. The base (main) rate of tax constitutes 25 percent for the purposes:

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