LAW OF UKRAINE

of May 14, 2015 No. 420-VIII

About modification of article 266 of the Tax Code of Ukraine concerning release from the taxation of the real estate of the religious organizations

The Verkhovna Rada of Ukraine decides:

I. Subitem 266.2.2 of Item 266.2 of article 266 of the Tax Code of Ukraine (2011, Art. No. No. 13-17, 112) to add sheets of the Verkhovna Rada of Ukraine with the subitem "i" of the following content:

"i) the real estate objects which are in property of the religious organizations which charters (provisions) are registered in the procedure established by the law and are used only for ensuring their authorized activities, including in what the charitable institutions based by such religious organizations perform activities (shelters, nursing homes, hospitals, etc.), except real estate objects in which productive and/or economic activity is performed".

II. Final provisions

1. This Law becomes effective from the first following after month of its publication.

2. To the Cabinet of Ministers of Ukraine in a month from the date of entry into force of this Law:

bring the regulatory legal acts into accord with this Law;

provide review and cancellation by the ministries and other central executive bodies of their regulatory legal acts contradicting this Law.

3. Recommend to local government bodies in a month from the date of publication of this Law to review the solution on establishment for 2015 of the property tax (regarding the non-personal tax, other than the parcel of land) for the real estate objects which are in property of the religious organizations.

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