LAW OF UKRAINE

of March 18, 2015 No. 263-VIII

About modification of the Tax code of Ukraine concerning the taxation of some non-profitable organizations

The Verkhovna Rada of Ukraine decides:

I. Subitem 2 of subitem 133.1.1 of Item 133.1 of article 133 of the Tax Code of Ukraine (2011, Art. No. No. 13-17, 112) after words of "charitable organizations" to add sheets of the Verkhovna Rada of Ukraine with words of "associations of co-owners of the apartment house, associations of owners of apartment houses, housing cooperatives".

II. Final provisions

1. This Law becomes effective from the date of, its publication following behind day.

2. Determine that repeated entering into the Register of the non-profitable organizations and organizations (re-registration) of the non-profitable organizations which are specified in subitems 1 and 2 of subitem 133.1.1 of Item 133.1 of article 133 of the Tax Code of Ukraine and were entered in the Register of the non-profitable organizations and organizations as of January 1, 2015, it is not required.

3. Determine that the non-profit organizations specified in subitems 1 and 2 of subitem 133.1.1 of Item 133.1 of article 133 of the Tax Code of Ukraine which state registration happened after December 31, 2014 and before entry into force of this Law in case of their entering into the Register of the non-profitable organizations and organizations within six months from the date of entry into force of this Law are considered entered in the Register of the non-profitable organizations and organizations from the date of their state registration.

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