LAW OF UKRAINE

of July 4, 2014 No. 1588-VII

About introduction of amendments to the Tax Code of Ukraine and some other legal acts of Ukraine of rather passive incomes

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. To state subitem 164.2.8 of Item 164.2 of Article 164 in the following edition:

"164.2.8. The income in the form of percent (except determined in subitems 165.1.2 and 165.1.41 of Item 165.1 of article 165 of this Code), dividends (except determined in subitem 165.1.18 of Item 165.1 of article 165 of this Code), the income in type of prizes, prizes (except prizes and prizes in the state cash lottery in the sizes provided in subitem 165.1.46 of Item 165.1 of article 165 of this Code)".

2. In subitem 165.1.41 of Item 165.1 of Article 165 of the word of "payment of grants" shall be replaced with words "salary payments, grants".

3. In Article 167:

in Item 167.1:

replace paragraph two with nine paragraphs of the following content:

"The tax rate determined by paragraph one of this Item is applied to the income in type:

the percent added on the amount of the current or supplementary (deposit) bank account;

the interest or discount income according to savings (deposit) certificates;

percent on contribution (deposit) of the credit union member in credit union;

boards (percent) that is distributed on the share membership fees of credit union members;

the income which is paid by the company managing assets of institute of joint investment on the placed assets according to the law;

the income according to mortgage securities (mortgage bonds and certificates) according to the law;

income in type of percent (discount) gained by the bondholder from their issuer according to the law;

the income according to the certificate of fund of real estate transactions".

With respect thereto third - the fifth to consider paragraphs respectively paragraphs the eleventh - the thirteenth;

in the paragraph the thirteenth "third" to replace the word with the word "eleventh";

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