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LAW OF UKRAINE

of May 21, 2024 No. 3721-IX

About introduction of amendments to the Tax Code of Ukraine and the Law of Ukraine "About electronic communications" rather rent payment for use of radio-frequency range (radio-frequency resource) of Ukraine

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) such changes:

1. In subitems 14.1. 14.1.149 and 14.1.217 Items 14.1 of Article 14 of the word "radio-frequency resource" shall be replaced with words 135, "radio-frequency range (radio-frequency resource)".

2. In subitem 44.3.1 and in paragraph three of subitem 44.3.4 of Item 44.3 of Article 44 of the word and figures of "control according to Articles 39 and 39-2 of this Code" shall be replaced with words also in figures "control, according to Articles 39 and 39-2, of Item 141.4 of Article of 141 of this Code".

3. In Item 102.1 of Article 102:

in paragraph one of the word and figures of "transaction according to Articles 39 and 39-2 of this Code" shall be replaced with words also in figures "according to Articles 39 and 39-2, application of requirements of Item 141.4 of Article of 141 of this Code";

in the paragraph the second words and figures "according to Articles 39 and 39-2 of this Code" shall be replaced with words also in figures "according to Articles 39 and 39-2, application of requirements of Item 141.4 of Article of 141 of this Code".

4. In subitem 165.1.54 of Item 165.1 of Article 165:

1) in the paragraph the second the subitem "an" of the word "combatants - the military personnel" shall be replaced with words "combatants, military personnel";

2) in the paragraph the second the subitem "v" of the word "combatants - the military personnel" shall be replaced with words "combatants, military personnel".

5. In subitem 196.1.19 of Item 196.1 of Article 196 of the word of "radio-frequency resource" shall be replaced with words "radio-frequency range (radio-frequency resource)".

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