LAW OF UKRAINE

of April 9, 2015 No. 321-VIII

About introduction of amendments to the Tax Code of Ukraine of rather credit obligations

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) the following changes:

1. To state the subitem "g" of subitem 14.1.11 of Item 14.1 of Article 14 in the following edition:

"d) the debt of physical persons forgiven by the creditor, except for to debt of faces tied with such creditor and persons which are (being) with such creditor in employment relationships".

2. In Item 165.1 of Article 165:

Subitems 165.1.16 and 165.1.29 to state 1) in the following edition:

"165.1.16. The means received by the taxpayer on account of compensation (compensation) of property value (intangible assets) which is compulsorily alienated by the state in the cases provided by the law or the cost of such compensation received in non-cash form;

income gained as a result of realization of pledged property, property of the taxpayer in case of the address of collection by financial institution on such property in connection with failure to carry out by the taxpayer of the agreement obligations of the credit (loan) if only such property was acquired at the expense of such credit (loan);

"165.1.29. The main deposit amount (contribution) brought by the taxpayer in bank or non-bank financial institution which returns to it, the amount received by the taxpayer as a result of sale of right to claim on the deposit and also the main credit amount received by the taxpayer (during the term of the agreement) including the financial loan provided with pledge to certain term and under percent. The total annual taxable income of the taxpayer which acquired the right to claim on such deposit (contribution) joins positive difference between the amount of the means received as a result of realization of right to claim and cost which is determined from expense amount on acquisition of such deposit (contribution). In case of the notarial certificate of the purchase and sale agreement of right to claim on the deposit the notary notifies monitoring body on such agreement according to the procedure established by this Section";

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