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LAW OF UKRAINE

of December 4, 2024 No. 4112-IX

About introduction of amendments to the Tax Code of Ukraine and some laws of Ukraine concerning accounting of provisions of Recommendations of Council of Organization for Economic Cooperation and Development of rather tax measures for further fight against bribery of foreign officials in the international business transactions

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. To add Item 14.1 of Article 14 with subitems 14.1.241-2-14.1.241-4 of such content:

"14.1.241-2. the term "illegal benefit" is used in the value given in the note to article 364-1 of the Criminal code of Ukraine;

14.1.241-3. the term "official" for the purposes of application of the tax effects provided by this Code in connection with provision of illegal benefit means any person from the list of persons determined by Item 1 of the note to Article 364 and/or the note to article 369-2 of the Criminal code of Ukraine and also any official of foreign state;

14.1.241-4. the term "foreign official" means any person from the list of persons determined by part four of article 18 of the Criminal code of Ukraine and/or Item 2 of the note to article 364 of the Criminal code of Ukraine".

2. To add Item 19-1.1 of Article 19-1 with subitem 19-1.1. 53-2 following of content:

"19-1. 1. 53-2. report National anti-corruption bureau of Ukraine about:

the facts of specifying by the taxpayer in the tax declaration on the income tax of the companies of the difference determined by subitem 140.6.1 of Item 140.6 of article 140 of this Code, or the taxation object determined by subitem 141.9-1.2.16 of subitem 141.9-1.2 of Item 141.9-1 of Article of 141 of this Code;

circumstances (facts) which can demonstrate implementation of transactions for the purpose of provision of illegal benefit to the foreign official are revealed during documentary checks of taxpayers;

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