LAW OF UKRAINE

of April 23, 2015 No. 364-VIII

About introduction of amendments to the Tax Code of Ukraine concerning features of project implementation of the international technical assistance on the Chernobyl NPP

The Verkhovna Rada of Ukraine decides:

1. 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:

Item 133.3 of Article 133 to add 1) with the paragraph the second the following content:

"The nonresidents acting according to provisions of the Framework agreement between Ukraine and the European Bank for Reconstruction and Development concerning activities of the Chernobyl fund "Ukrytiye" in Ukraine and Agreements on grant (The project of nuclear safety of the Chernobyl NPP) between the European Bank for Reconstruction and Development as the Manager of the means provided according to Grant from the Account of nuclear safety, the Government of Ukraine and the Chernobyl nuclear power plant can perform the economic activity without registration in monitoring body";

Article 142 to add 2) with Items 142.2 and 142.3 of the following content:

"142.2. For preparation for removal and removal from operation of power units of the Chernobyl NPP and transformation of object "Shelter" in ecologically safe system is exempted from the taxation profit of the Chernobyl NPP if such means are used on financing of works on preparation for removal and removal of the Chernobyl NPP from operation and transformation of object "Shelter" in ecologically safe system.

In case of violation of requirements of rather target use of the means released from the taxation the taxpayer shall increase the tax liabilities on this tax following the results of tax period of which such violation is the share, and also to pay the penalty fee added according to this Code.

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