LAW OF UKRAINE

of July 17, 2015 No. 654-VIII

About introduction of amendments to the Tax Code of Ukraine concerning creating favorable conditions for provision of educational services by preschool and general education educational institutions of the state pattern of ownership

The Verkhovna Rada of Ukraine decides:

1. Bring in the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. No. 13-17, 112) the following amendments:

Subitem 266.2.2 of Item 266.2 of Article 266 to add 1) with the subitem "і" the following content:

"і) buildings of preschool and general education educational institutions, irrespective of pattern of ownership and sources of financing used for provision of educational services";

Item 282.1 of Article 282 to add 2) with subitem 282.1.4 of the following content:

"282.1.4. Preschool and general education educational institutions, irrespective of pattern of ownership and sources of financing, cultural institution, science, education, health care, social protection, physical culture and sport which completely contain at the expense of means state or local budgets".

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

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