Unofficial transfer (c) Soyuzpravoinform LLC

LAW OF UKRAINE

of February 25, 2025 No. 4254-IX

About introduction of amendments to the Tax Code of Ukraine concerning stimulation of charity in the period of warlike situation

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 state subitem 165.1.68 of Item 165.1 of Article 165 in the following edition:

"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 (transferred) to such charitable organization or the beneficiary, from name and/or for benefit of which public collection of charitable gifts was performed".

2. In Item 170.7 of Article 170:

The paragraph the fifth subitem 170.7.2 to replace 1) with two new paragraphs of the following content:

"The charitable help given on the specified purposes shall be distributed through the government or local budget or through the charitable organizations, Society of the Red Cross of Ukraine entered in the Register of the non-profitable organizations and organizations.

Action of this subitem extends to the charitable help which is provided in the form of other, than money, on recovery of the lost property, on housing, social and domestic needs and for other needs according to the list determined by the Cabinet of Ministers of Ukraine according to the subitem "b" of subitem 170.7.8 of Item 170.8 of article 170 of this Code".

With respect thereto to consider paragraphs of the sixth and seventh respectively paragraphs the seventh and eighth;

The subitem "b" of subitem 170.7.8 to state 2) in the following edition:

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info