LAW OF UKRAINE

of November 17, 2011 No. 4057-VI

About introduction of amendments to the Tax Code of Ukraine concerning stimulation of investments into domestic economy

The Verkhovna Rada of Ukraine decides:

1. Bring in the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. No. 13-17, 112) such changes:

1) in Article 98:

add the name with the words "or transfers of complete property complex of the state or utility company to lease or concession";

in Item 98.2:

in paragraph one shall be replaced with words the word "its" "or the complete property complex of the state or utility company is leased or concession";

add with subitem 98.2.4 of such content:

"98.2.4. in case of transfer to lease or concession of complete property complex of the state or utility company the payer the nalogovarendator or the concessionary after acceptance of complete property complex of the state or utility company in lease or concession acquires all rights and obligations concerning repayment of monetary commitments or tax debt which arose at the state or utility company before transfer of complete property complex to lease or concession";

the last offer of Item 98.3 to exclude;

add Item 98.9 with the words "and in case of receipt of complete property complex of the state or utility company in lease or concession the amount of exceeding is transferred in the order of the taxpayer-the lessee or the concessionary according to transfer balance or the act";

2) in Article 153

to add subitem 153.3.5 of Item 153.3 with the subitem "d" of such content:

"e) the taxpayer whose profit is exempted from the taxation according to provisions of this Code, in the amount of the profit exempted from the taxation in the period for which dividends are paid";

in Item 153.7:

the paragraph one to state in such edition:

"153.7. The taxation of transactions of leasing (lease), concession is performed in such procedure";

add with the paragraph the eleventh such content:

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