LAW OF UKRAINE

of July 17, 2015 No. 652-VIII

About introduction of amendments to the Tax Code of Ukraine concerning the taxation of the non-profitable organizations

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 14.1.121 of Item 14.1 of Article 14 in the following edition:

"14.1.121. The non-profitable companies, organizations and the organizations - the non-profitable companies, organizations and the organizations which are not income tax payers of the companies according to Item 133.4 of Article 133 of this Code".

2. To add Item 46.2 of Article 46 with the paragraph the fourth the following content:

"The non-commercial enterprises, organizations and the organizations determined by Item 133.4 of Article 133 of this Code submit the report on use of the income (profits) of the non-profitable organization for the form approved by the central executive body providing forming of the state tax policy in the terms provided for submission of the tax declaration on the income tax of the companies".

3. In Item 57.1 of Article 57:

the fourth after words of "non-profitable organizations (organizations)" to add the paragraph with the words "including 133 of this Code determined by Item 133.4 of Article";

to add the paragraph of the seventh after the words "and non-profitable organizations (organizations)" with the words "except the non-profitable organizations determined by Item 133.4 of Article 133 of this Code";

after the paragraph of the eighth to add with the new paragraph of the following content:

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