LAW OF UKRAINE

of November 12, 2015 No. 802-VIII

About modification of the Law of Ukraine "About collection on compulsory national pension insurance" concerning refining of the taxation object for payers who chose simplified taxation system

The Verkhovna Rada of Ukraine decides:

I. The fourth Item 1 of article 2 of the Law of Ukraine "About collection on compulsory national pension insurance" (Sheets of the Verkhovna Rada of Ukraine, 1997, No. 37, of Art. 237 with subsequent changes) to state the paragraph in the following edition:

"For the payers of collection determined by Items 1 and 2 of article 1 of this Law except the payers carried to the fourth group of payers of the single tax who are determined in the subitem 4 of Item 291.4 of article 291 of the Tax Code of Ukraine the taxation object are also actual expenses on payment and delivery of the pensions granted according to the Items - "з" article 13 of the Law of Ukraine "About provision of pensions" before achievement of retirement age by workers, the stipulated in Article 26 Laws of Ukraine "About obligatory national pension insurance".

II. Final provisions

1. This Law becomes effective in month from the date of its publication.

2. The outstanding amount of actual expenses on payment and delivery of the pensions granted according to article 13 of the Law of Ukraine "About provision of pensions", the fourth group formed during the period from January 1, 2015 to day of entry into force of this Law at payers of the single tax who are determined in the subitem 4 of Item 291.4 of article 291 of the Tax Code of Ukraine is subject to write-off according to the procedure, determined by board of the Pension fund of Ukraine in coordination with the central executive body which provides forming and realizes state policy in the field of employment relationships, social protection of the population.

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