LAW OF UKRAINE

of September 2, 2014 No. 1668-VII

About introduction of amendments to the Tax Code of Ukraine of rather some tax matters of the charitable help

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 165.1 of Article 165:

Subitem 165.1.19 after words of "taxpayer" to add 1) with the words "including, but it is not exclusive, for acquisition of drugs, donor components, prosthetic and orthopedic products, products of medical appointment for individual use of disabled people";

To add 2) with subitem 165.1.54 of the following content:

"165.1.54. Amount (cost) of the charitable help:

a) paid (provided) by philanthropists, including philanthropists - physical persons which are entered in the Register of volunteers of anti-terrorist operation according to the procedure, determined by the Law of Ukraine "About charity and charitable organizations", in advantage:

combatants - military personnel (reservists, persons liable for call-up) and employees of the Armed Forces of Ukraine, National guard of Ukraine, the Security Service of Ukraine, Service of foreign intelligence of Ukraine, the State Border Service of Ukraine, faces of the private, the commanding structure, the military personnel, the staff of the Ministry of Internal Affairs of Ukraine, Management of the state protection of Ukraine, Public service of special communication and information security of Ukraine formed according to the laws of Ukraine of other military forming which protect (protected) independence, sovereignty and territorial integrity of Ukraine and take (took) direct participation in anti-terrorist operation, ensuring its carrying out, being directly in areas of anti-terrorist operation; employees of the companies, organizations, the organizations attracted (were attracted) and being (being) directly involved in anti-terrorist operation in areas its carrying out according to the procedure, established by the legislation, or for benefit of members of families of such combatants who during participation in anti-terrorist operation, participations in ensuring its carrying out were wounded, contusion or other damage of health, died, died owing to wound, contusions or mutilations received during participation in anti-terrorist operation, ensuring its carrying out are acknowledged is unknown absent in accordance with the established procedure;

participants of mass actions of civil protest in Ukraine which incurred wounds contusion or other damage of health during participation in these shares during the period from November 21, 2013 to February 28, 2014, and also on May 2, 2014 in the city of Odessa, or for benefit of members of families of such participants who died or died owing to the wounds got during this period, contusion or other damage of health or are acknowledged it is unknown absent in accordance with the established procedure;

the physical persons living (living) in the territory of settlements where it is carried out anti-terrorist operation (was performed), and/or by force left the residence in connection with conducting anti-terrorist operation in such settlements;

the physical persons living in the territory of the Autonomous Republic of Crimea and by force left the residence in connection with temporary occupation of the territory of Ukraine determined by the Law of Ukraine "About providing the rights and freedoms of citizens and legal regime in temporarily occupied territory of Ukraine";

b) received by philanthropists - physical persons which are entered in the Register of volunteers of anti-terrorist operation according to the procedure, determined by the Law of Ukraine "About charity and charitable organizations", for provision of the charitable help for benefit of persons determined in the subitem "an" of this subitem (to directly such persons or through the Ministry of Defence of Ukraine, Head department of National guard of Ukraine, the Security Service of Ukraine, Service of foreign intelligence of Ukraine, Administration of the State Border Service of Ukraine, the Ministry of Internal Affairs of Ukraine, Management of the state protection of Ukraine, Administration of Public service of special communication and information security of Ukraine, through governing bodies of other military forming formed according to the laws of Ukraine, their connections, military units, divisions, organizations or the organizations containing at the expense of means of the government budget), in the amount of, actually used on these purposes, and on compensation of documentary confirmed expenses of such philanthropists connected with provision of the specified charitable help. Rules of this subitem are applied to the charitable help received by the specified philanthropists - physical persons in reporting tax year, prior year of their entering into the Register of volunteers of anti-terrorist operation.

For the purposes of this subitem in Ukraine treat members of families of combatants and/or participants of mass actions of civil protest: the wife, the husband who did not marry for the second time parents, the grandfather and the woman (if parents died), minor children, full age handicapped children.

The income specified in this subitem does not join in the total monthly (annual) taxable income of taxpayers till December 31 (inclusive) the year following after year in which anti-terrorist operation is complete.

The amount (cost) of the charitable help specified in this subitem, does not join in the total monthly (annual) taxable income of taxpayers which is determined according to subitem 170.7.8 of Item 170.7 of article 170 of this Code.

If from the amount (cost) of the charitable help which answers the conditions determined by this subitem was it is withheld the tax (is paid) by the tax agent or the taxpayer, then the amounts of such tax are subject to return to the taxpayer from the budget according to the procedure, established by this Code for return of the amounts mistakenly or excessively paid monetary commitments.

The means received by philanthropists - physical persons on their bank accounts for the purposes determined in this subitem, and not used by such philanthropists in time, specified in this subitem, shall be transferred by them into the Government budget of Ukraine according to the procedure, established by the Cabinet of Ministers of Ukraine".

2. To add Item 170.7 of Article 170 with subitem 170.7.8 of the following content:

"170.7.8. The charitable help provided according to subitem 165.1.54 of Item 165.1 of article 165 of this Code does not join in the taxable income:

a) in any amount (cost) rendered:

to the taxpayers determined by the paragraph the second the subitem "an" and the subitem "b" of subitem 165.1.54 of Item 165.1 of article 165 of this Code - for purchase or in the form of special individual protection equipment (the helmets, bullet-proof vests made according to military standards), technical means of observation, medicines, personal hygiene means, food, objects of ware providing or other goods (works, services) in the list which is determined by the Cabinet of Ministers of Ukraine, or for payment (compensation) of cost of medicines, donor components, products of medical appointment, technical and other means of rehabilitation, paid services in treatment, ensuring medical appointment with products, technical and other means of rehabilitation, services of medical rehabilitation, sanatorium improvement;

to the taxpayers determined by paragraphs third - the fifth the subitem "an" of subitem 165.1.54 of Item 165.1 of article 165 of this Code, - for payment (compensation) of cost of medicines, donor components, products of medical appointment, technical and other means of rehabilitation, paid services in treatment, ensuring medical appointment with products, technical and other means of rehabilitation, services of medical rehabilitation, sanatorium improvement;

b) in the amount, in total within accounting (tax) year does not exceed one thousand sizes of the minimum wage established by the law for January 1 of accounting (tax) year - on recovery of the lost property and for other needs according to the list which is determined by the Cabinet of Ministers of Ukraine, arisen at the taxpayers determined by subitem 165.1.54 of Item 165.1 of article 165 of this Code. If the total amount of the received charitable help within accounting (tax) year exceeds the specified extreme size, the amount of excess over such size is assessed at the rates, stipulated in Item 167.1 articles 167 of this Code, and the taxpayer shall submit the annual tax declaration with indication of the amounts of the charitable help".

3. To add division 4 of the Section XX "Transitional provisions" with Item 33 following of content:

"33. Temporarily, for conducting anti-terrorist operation, to other expenses of regular activities without restrictions provided by the subitem "an" of subitem 138.10.6 of Item 138.10 of article 138 of this Code the amounts of means or the cost of special individual protection equipment (the helmets, bullet-proof vests made according to military standards) join, technical means of observation, medicines and medical products, personal hygiene means, food, objects of ware providing, and also other goods, the performed works, the provided services in the list which is determined by the Cabinet of Ministers of Ukraine which are voluntarily listed (are transferred) to the Armed Forces of Ukraine, National guard of Ukraine, the Security Service of Ukraine, Service of foreign intelligence of Ukraine, the State Border Service of Ukraine, the Ministry of Internal Affairs of Ukraine, Management of the state protection of Ukraine, To public service of special communication and information security of Ukraine, other military forming formed according to the laws of Ukraine, their connections, military units, divisions, organizations or the organizations which contain at the expense of means of the government budget, for needs of ensuring conducting anti-terrorist operation".

II. Final provisions

1. This Law becomes effective from the date of, its publication following behind day, and extends to the legal relationship which arose since November 21, 2013. At the same time before Date of Introduction of the Register of volunteers of anti-terrorist operation of the requirement about introduction of philanthropists - physical persons in this Register are not applied.

2. The Section VII "Final provisions" of the Law of Ukraine "About charity and charitable organizations" (2013, No. 25, the Art. 252) to add sheets of the Verkhovna Rada of Ukraine with Item 2-1 of the following content:

"2-1. The register of volunteers of anti-terrorist operation is created and kept by the central executive body realizing the state tax policy and published on its official site. The procedure for forming and maintaining the Register of volunteers of anti-terrorist operation is determined by the central executive body providing forming of the state financial policy.

For inclusion in the Register of volunteers of anti-terrorist operation the philanthropist - the physical person submits the application, the copy of the document on registration number of accounting card of the taxpayer or series and passport number (for physical persons which owing to the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and reported about it in the relevant monitoring body and have mark in the passport) and the reference from bank (the reference from banks) with indication of the account details opened addressed to such volunteer, intended for charity implementation. Inclusion in the Register is performed by the declarative principle within one working day.

Reclamation of other data and documents which are not provided by this Item is forbidden".

3. To the Cabinet of Ministers of Ukraine within two weeks from the date of entry into force of this Law:

adopt the regulatory legal acts provided by this Law;

bring the regulatory legal acts into accord with this Law;

provide determination by the central executive body providing forming of the state financial policy, procedure for forming and maintaining the Register of volunteers of anti-terrorist operation;

provide reduction by the central executive bodies of the regulatory legal acts adopted by them in compliance with this Law.

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