LAW OF UKRAINE

of July 4, 2013 No. 403-VII

About introduction of amendments to the Tax Code of Ukraine and other laws of Ukraine concerning real estate objects

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. In Item 57.1 of Article 57:

after the paragraph of the fourth to add with two new paragraphs of such content:

"On the income tax in case of dividend payout according to Item 153.3 of Article 153 of this Code (including by results of the previous accounting (tax) periods) decrease by the amount of the paid advance installments the amount of the advance installments on the income tax determined by this Item.

If the amount of advance installments on the income tax paid in case of dividend payout according to Item 153.3 of Article 153 of this Code exceeds the amount of the advance installments on the income tax determined by this Item, the amount of exceeding is credited in reduction of the advance installments determined by this Item in the following months under report before its complete repayment".

With respect thereto the fifth - the eleventh to consider paragraphs paragraphs sedmymtrinadtsaty;

the twelfth to state the paragraph in such edition:

"At the same time the twelve-monthly period for payment of advance installments is determined since March of the current accounting (tax) year till February of the next accounting (tax) year inclusive";

add with the paragraph the fourteenth such content:

"The tax declaration and calculation of monthly advance installments for base accounting (tax) year move within 60 calendar days which come behind the last calendar day of accounting (tax) year".

2. The second offer of Item 152.9 of Article 152 to add with the words "or calendar year in case of payment of monthly advance installments, according to the procedure, determined by Item 57.1 of article 57 of this Code".

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