LAW OF UKRAINE

of July 4, 2013 No. 422-VII

About introduction of amendments to the Tax Code of Ukraine concerning payment of ecological tax for utilization of vehicles out of service and enhancement of some tax regulations

The Verkhovna Rada of Ukraine decides:

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

1. In Item 14.1 of Article 14:

Subitem 14.1.57 to add 1) with the words "and also for utilization of vehicles out of service, for providing ecological safety, and also safety of life and health of citizens";

The second subitem 14.1.83 of the word "under the agreement" shall be replaced with words 2) in the paragraph "according to the procedure, determined by the agreement";

The twelfth subitem 14.1.139 of the word "investor (operator)" shall be replaced with words 3) in the paragraph "the investor and/or the investor (operator)".

2. To state Item 157.11 of Article 157 in such edition:

"157.11. If the non-profitable organization gains income from sources, others, than determined by Items 157.2-157.9 of this Article, such non-profitable organization shall pay the income tax which is determined as the amount of income gained from such other sources reduced by expense amount, such income connected with obtaining, but the amounts of such income are not higher.

In case of determination of the amounts of taxable profit according to paragraph one of this Item the amount of the depreciation charges is not considered".

3. In Article 240:

Item 240.1 to add 1) with subitem 240.1.6 of such content:

"240.1.6. import, production, acquisition of vehicles and bodies to them which are subject further to utilization.

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