LAW OF UKRAINE

of October 24, 2013 No. 657-VII

About introduction of amendments to the Tax Code of Ukraine concerning accounting and registration of taxpayers and enhancement of some provisions

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) the following changes:

1. In Item 14.1 of Article 14:

The subitem "b" of subitem 14.1.11 to state 1) in the following edition:

"b) the overdue debt of physical person or legal entity which is not extinguished owing to insufficiency of property of this person provided that the actions of the creditor directed to recovery by enforcement of property of the debtor did not lead to complete debt repayment";

    Shall be replaced with words 2) in subitem 14.1.82 and the first paragraph of subitem 14.1.97 of the word of "fixed assets" "fixed assets";

  - 1 words "in the Law of Ukraine "About agricultural cooperation" shall be replaced with words 3) in subitem 14.1.89 "in the Law of Ukraine "About cooperation";

  The word "minors" shall be replaced with words 4) in the subitem "z" of subitem 14.1.159 "juveniles/minors";

5) Item 14.1.172 after words of "the regulatory legal act concerning administration" to add with words "charges and payments";

 Subitem 14.1.213 to add 6) with the paragraph of the following content:

"If in the Section III of this Code the term "resident" in the corresponding cases is used, this term is understood as persons determined by Item 133.1 of Article 133 of this Code".

2. In subitem 17.1.7 of Item 17.1 of Article 17 the word "explanations" shall be replaced with words "tax consultations".

3.  State subitem 19-1.1.31 in the following edition:

"19-1.1.31. generalize practice of application of the legislation on the tax matters, legislations concerning payment of single fee, develop drafts of regulatory legal acts".

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