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LAW OF UKRAINE

of June 18, 2024 No. 3813-IX

About introduction of amendments to the Tax Code of Ukraine concerning features of tax administration during warlike situation for taxpayers with the high level of voluntary compliance of the tax legislation

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. Add Article 3 with Item 3.3 of the following content:

"3.3. The procedure for administration of taxes, charges, customs payments, single fee on obligatory national social insurance (further - single fee) and other payments according to the legislation, control of which observance is imposed on monitoring bodies, is determined by exclusively tax legislation, the legislation on collection and accounting of single fee".

2. In Item 14.1 of Article 14:

1) in subitem 14.1.159:

Add the subitem "a" with paragraphs of the following content:

"the income (revenue) of legal resident person from sales of products (goods, works, services) (less indirect taxes), to the separate legal entity - the nonresident or separate foreign education without the status of the legal entity (including to the nonresident performing economic activity through permanent mission in the territory of Ukraine) within calendar year constitutes 75 and more percent of the income (revenue) of such legal entity - the resident from sales of products (goods, works, services) (less indirect taxes) to all nonresidents provided that such income constitutes 50 and more percent of total of income of such legal entity from sales of products (goods, works, services) (less indirect taxes) determined by accounting rules;

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