LAW OF UKRAINE

of October 6, 2016 No. 1665-VIII

About introduction of amendments to the Tax Code of Ukraine concerning creating favorable conditions for implementation of charitable telecommunication messages

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 changes:

Item 192.2 of Article 192 to add 1) with the paragraph third the following content:

"Reduction of the amount of the tax liabilities of the taxpayer - the supplier of the operator of telecommunications in case of refusal of the subscriber from subscription, but not received telecommunication services is allowed in case of transfer of part of advance payment amount of telecommunication services as charitable gift in case of accomplishment of the charitable telecommunication message at the request of the subscriber";

Article 197 to add 2) with Item 197.24 of the following content:

"197.24. Are exempted from the taxation of transaction of the operator of telecommunications on provision of telecommunication services regarding implementation of the charitable telecommunication message on the charitable purposes";

In paragraph four of Item 199.6 of Article 199 of the word and figures "and Item 197.11" shall be replaced with words 3) "Items 197.11 and 197.24".

2. This Law becomes effective from the date of, its publication following behind day.

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