LAW OF UKRAINE

of October 2, 2012 No. 5414-VI

About introduction of amendments to the Tax Code of Ukraine concerning the taxation of the companies of defense industry complex

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 add Item 136.1 of Article 136 with subitem 136.1.25 of such content:

"136.1.25. cost gratuitously received (transferred) taxpayer property if such transfer is performed by Ukroboronprom State concern and the state companies, including the state companies which are included in its structure, for the purpose of carrying out military goods demonstration or double use (with further return of this property), carrying out joint or independent testing of military products (with further return of this property or without it), supports of research and developmental activities of the state companies, organizations and organizations (with further return of this property or without it), ensuring activities of representative offices of Ukroboronprom State concern and the companies of defense industry complex included in its structure (with further return of this property or without it)".

2. To add Item 197.1 of Article 197 with subitem 197.1.30 of such content:

"197.1.30. free cession of property Ukroboronprom State concern and the state companies, including state which are included in its structure if such transfer is performed to the companies, organizations or the organizations for the purpose of carrying out military goods demonstration or double use (with further return of this property), carrying out joint or independent testing of military products (with further return of this property or without it), supports of research and developmental activities of the state companies, organizations and organizations (with further return of this property or without it), ensuring activities of representative offices of Ukroboronprom State concern and the companies of defense industry complex included in its structure (with further return of this property or without it)".

3. In the Section XX "Transitional provisions":

Subsection 2 to add 1) with Item 29 of such content:

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