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LAW OF UKRAINE

of February 23, 2024 No. 3603-IX

About introduction of amendments to the Tax Code of Ukraine and other laws of Ukraine concerning enhancement of online communication with taxpayers and amendments of separate provisions of the legislation

The Verkhovna Rada of Ukraine decides:

I. Bring in the Tax code of Ukraine (The sheet of the Verkhovna Rada of Ukraine, 2011, No. No. 13-17, of Art. 112 with the following changes) the following changes:

1. To add Item 12.3 of Article 12 with new paragraphs of the following content:

"The decision of the bodies specified in part three of article 33 of the Code of civil protection of the population (except heads of subjects of managing), about obligatory evacuation of the population is the basis for obligatory acceptance of local self-government by relevant organ or military authorities or military civil authorities (in the territories where the relevant village, settlement, city councils temporarily do not perform the powers) within the territories on which the decision on obligatory evacuation of the population, decisions on establishment of tax benefits on payment of payment for the earth (the land tax and the rent for the parcels of land of the state-owned and utility property) and the non-personal tax, other than the parcel of land, for physical persons and legal entities is made.

Requirements of subitem 4.1.9 of Item 4.1 and Item 4.5 of Article 4, of subitems 12.3 are not applied to such decisions of local government bodies, military authorities or military civil authorities and/or decisions on modification of such decisions. 3, 12.3.4 and 12.3.7 Items 12. 3, subitem 12.4.3 of Item 12.4 and Item 12.5 of article 12 of this Code, the laws of Ukraine "About fundamentals of the state regulatory policy in the field of economic activity", "About government assistance to subjects of managing" and parts four of article 15 of the Law of Ukraine "About access to public information".

Local government bodies, military authorities or military civil authorities shall quarterly after the termination of tax (reporting) quarter give to 15-day time to monitoring bodies in the location of the parcels of land, land shares (shares), objects of the residential and/or non-residential real estate, as of the first day of the respective quarter, information on decisions on establishment of tax benefits on payment of payment for the earth (the land tax and the rent for the parcels of land of the state-owned and utility property) and the non-personal tax, other than the parcel of land, for the physical persons and legal entities accepted based on decisions of the bodies specified in part three of article 33 of the Code of civil protection of the population (except heads of subjects of managing), about obligatory evacuation of the population.

Such information is provided in electronic form according to the procedure and in form, the approved Cabinet of Ministers of Ukraine".

2. To add Item 17.1 of Article 17 with subitem 17.1.18 of the following content:

"17.1.18. interact with monitoring body in the video conference mode in the cases provided by this Code for the purpose of provision of oral explanations".

3. Subitem 19-1.1.10-1 of Item 19-1. 1 Article 19-1 to exclude.

4. To add Item 21.1 of Article 21 with subitem 21.1.12 of the following content:

"21.1.12. interact with taxpayers in the cases provided by this Code in the video conference mode".

5. Paragraphs the fourteenth or nineteenth Item 42-1. Replace 2 Articles 42-1 with five new paragraphs of the following content:

"receipt by the taxpayer of information (message) on interaction in the video conference mode with monitoring body, certain subitem 41.1.1 of Item 41.1 of Article of 41 of this Code, in the cases provided by this Code;

possibility of administrative appeal of decisions of monitoring bodies, including representation of objections on the act or the reference which draw up results of check, submission of the claim to the tax notification decision or other decision, action or failure to act of monitoring body or the official of monitoring body, etc.;

informing on the status of partners according to publicly available data of information resources of the central executive body providing forming and realizing the state financial policy, other registers and databases which are kept according to this Code, including provision of information on partners of the taxpayer, on which the decision on liquidation of the legal entity, on cancellation of registration of the taxpayer for value added is made or which are brought to responsibility for violation of the laws on the tax matters (only after final approval of sanctions and obligations);

registration, modification of accounting data (including without limitation, introduction or change of information on persons having the right to sign tax statements, and qualified certificates of open keys of qualified digital signatures and/or seals (in the presence), removal from accounting, transition to special tax regimes and other registration actions;

submissions of addresses and other documents for receipt of licenses".

With respect thereto the twentieth - the twenty seventh to consider paragraphs respectively paragraphs the nineteenth - the twenty sixth.

6. In Article 56:

The paragraph the fourth Item 56.3 to state 1) in the following edition:

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