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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of August 6, 2025 No. 943

About introduction of amendments to the resolution of the Cabinet of Ministers of Ukraine of November 26, 2014 No. 653

The Cabinet of Ministers of Ukraine decides:

Bring in the resolution of the Cabinet of Ministers of Ukraine of November 26, 2014 No. 653 "About approval of the list of requirements which amount of the charitable help for satisfaction does not join in the taxable income of taxpayers on the income of physical persons" (The Official Bulletin of Ukraine, 2014, No. 96, of Art. 2766; 2023, No. 22, the Art. 1209) changes which are applied.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of August 6, 2025 No. 943

Changes which are made to the resolution of the Cabinet of Ministers of Ukraine of November 26, 2014 No. 653

1. In the resolution:

1) the name of the resolution after the word "amount" to add with the word "(cost)";

Introductory part to state 2) in the following edition:

"According to subitem 170.7.2 and the subitem "b" of subitem 170.7.8 of Item 170.7 of article 170 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:".

3) the deciding part after the word "amount" to add with the word "(cost)".

2. In the list of requirements which amount of the charitable help for satisfaction does not join in the taxable income of taxpayers on the income of physical persons, approved by the specified resolution:

1) the name of the list after the word "amount" to add with the word "(cost)";

2) in Item 1:

subitem 1 after words of "running repair" to add with words ", the device of engineering systems (water supply, the sewerage, ventilation, lighting)";

in subitem 2:

in the paragraph the second to replace the word of "three" with the word of "five";

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