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LAW OF UKRAINE

of December 17, 2024 No. 4143-IX

About introduction of amendments to the Tax Code of Ukraine and other laws of Ukraine concerning release from the taxation the value added tax of transactions on import to customs area of Ukraine of separate goods of defense appointment

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 133.4 of Article 133 with subitem 133.4.4-1 of the following content:

"133.4.4-1. Payment of compensations and other payments (including those that are the additional benefit) for benefit of welfare workers is not the basis for exception of such charitable organization of the Register of non-profitable organizations and the organizations provided that such compensations and other payments are connected with realization of the purposes and tasks of such charitable organization and are provided by its constituent documents and/or organizational and administrative documents and do not contradict the Law of Ukraine "About charity and charitable organizations". The amount of such compensations and other payments in tax (reporting) year shall not exceed 25 percent of the amount of the incurred administrative expenses of such charitable organization for tax (reporting) year".

2. To add Item 165.1 of Article 165 with subitem 165.1.68 of the following content:

"165.1.68. the amount (cost) of the charitable gift received by the physical persons performing public collection of charitable gifts on behalf of charitable organization or for benefit of charitable organization from own name, from name or for benefit of other beneficiaries according to the procedure, determined by the Law of Ukraine "About charity and charitable organizations", in the amount of actually listed to such charitable organization or the beneficiary, from name and/or for benefit of which public collection of charitable gifts was performed".

3. The fifth Item 189.3 of Article 189 to state the paragraph in the following edition:

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