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LAW OF UKRAINE

of January 16, 2024 No. 3553-IX

About introduction of amendments to the Tax Code of Ukraine concerning reduction of some regulations in compliance with the Law of Ukraine "About the Customs tariff of Ukraine" and amendments of separate provisions

The Verkhovna Rada of Ukraine decides:

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

1. In Item 14.1 of Article 14:

To replace 1) in the subitem 14.1.144 of figure "2203" with figures "2203 00";

2) in subitem 14.1.252 of the word of "substitutes for smoking" shall be replaced with words "substitutes, others other than the liquids used in electronic cigarettes, the nicotinocontaining products, their substitutes for smoking".

2. In Article 98 of the word "authorized capital" in all cases and numbers shall be replaced with words "authorized capital" in the corresponding case and number.

3. To state Item 136.3 of Article 136 in the following edition:

"136.3. Rates 0, of 4, of 5, of 6, of 12, of 15, 18 percent are applied to the income of nonresidents and persons equated to them with source of their origin from Ukraine in cases, stipulated in Item 141.4 Articles of 141 of this Code".

4. In Item 165.1 of Article 165:

1) in subitem 165.1.18 of the word "authorized capital" in all cases shall be replaced with words "authorized capital" in the corresponding case;

Subitem 165.1.25 to state 2) in the following edition:

"165.1.25. the income amount received by the taxpayer for the handed-over (sold) it secondary raw materials, household waste, scrap of ferrous metals (goods item 7204 according to UKT foreign trade activities), non-ferrous scrap, including the used (depleted) accumulators electric lead-acid (code 8549 11 10 00 according to UKT foreign trade activities), remaining balance and scrap of electric accumulators with lead content (codes 8549 11 90 00, 8549 12 90 00 according to UKT foreign trade activities), and the scrap of precious metals sold to the National Bank of Ukraine";

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