LAW OF UKRAINE

of July 5, 2012 No. 5091-VI

About modification of the Section XX "Transitional provisions" of the Tax code of Ukraine concerning features of the taxation of subjects of the industry of program products

The Verkhovna Rada of Ukraine decides:

I. Make to the section XX "Transitional provisions" of the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. No. 13-17, 112) such changes:

1. Add subsection 2 with Item 26 of such content:

"26. Temporarily, from January 1, 2013 to January 1, 2023, are exempted from the taxation by the transaction value added tax on delivery of program products.

For the purposes of this Item treat program products:

result of computer programming in the form of operating system, the system, application, entertainment and/or training computer program (their components), and also in the form of the websites and/or online services;

cryptographic means of information protection".

2. The fourth and fifth Item 10 of subsection 4 to add paragraphs with words and figures "and for subjects of the industry of program products which apply the features of the taxation provided in Item 15 of subsection 10 of this Section - 5 percent".

3. Add subsection 10 with Item 15 of such content:

"15. Features of the taxation of subjects of the industry of program products

1.1. Temporarily, from January 1, 2013 to January 1, 2023, the taxpayer who answers the criteria established in subitem 1.4 of this Item (further - the subject of the industry of program products) has the right to apply the features of the taxation provided by this Item.

1.2. According to features of the taxation the income tax from implementation of the types of economic activity determined in subitem 1.5 of this Item is charged by the subject of the industry of program products at the rate determined by Item 151.1 of Article of 151 of this Code.

1.3. Taxpayers keep separate account of the income and expenses connected with profit earning from implementation of the types of economic activity determined in subitem 1.5 of this Item.

At the same time:

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