LAW OF UKRAINE

of June 21, 2012 No. 5019-VI

About introduction of amendments to the Tax Code of Ukraine concerning enhancement of the taxation of cost of household fuel which is provided to widows of the died pensioners of the coal companies who had the right to free receipt of such fuel during lifetime

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:

"The paragraph the fifth the subitem" ґ" subitem 138.10.6 of Item 138.10 of Article 138 to add 1) with the words "and also to widows of the died pensioners specified in this subitem who had such right during lifetime";

The paragraph the fifth subitem 165.1.20 of Item 165.1 of Article 165 to add 2) with the words "and also to widows of the died pensioners specified in this subitem who had such right during lifetime".

II. Final provisions

1. This Law becomes effective from the day following behind day of its publication.

2. To the Cabinet of Ministers of Ukraine within two months from the date of entry into force of this Law to bring the regulatory legal acts into accord with this Law.

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