of March 23, 2017 No. 1989-VIII
About introduction of amendments to the Tax Code of Ukraine concerning refining of some provisions and elimination of the contradictions which arose in case of adoption of law of Ukraine "About introduction of amendments to the Tax Code of Ukraine concerning improvement of the investment climate in Ukraine"
The Verkhovna Rada of Ukraine decides:
I. Item 38 of subsection 10 of the Section XX "Transitional provisions" of the Tax code of Ukraine (2011, 112) to state sheets of the Verkhovna Rada of Ukraine to No. No. 13-17, of the Art. in the following edition:
"38. Determine what is temporary, for conducting anti-terrorist operation, for taxpayers who as of April 14, 2014 took the location (residence) in temporarily occupied territory recognized according to the Resolution of the Verkhovna Rada of Ukraine "About recognition of certain areas, cities, settlements and villages of the Donetsk and Luhansk regions by temporarily occupied territories" or in settlements on the line of contact, and/or the taxpayers having the taxation objects the local taxes, charges in these territories, collection of taxes and charges is performed taking into account the features determined in this Item. Action of this Item does not extend to the territory of Ukraine recognized Ukraine which is temporarily occupied according to the Law "About providing the rights and freedoms of citizens and legal regime in temporarily occupied territory of Ukraine".
38.1. In this Item terms are used in such value:
temporarily occupied territory - the territory of certain areas, cities, settlements and villages of the Donetsk and Luhansk regions determined according to the Resolution of the Verkhovna Rada of Ukraine "About recognition of certain areas, cities, settlements and villages of the Donetsk and Luhansk regions by temporarily occupied territories" in which public authorities temporarily do not perform the powers. The list of settlements in the territory of which public authorities temporarily do not perform the powers is determined by the Cabinet of Ministers of Ukraine;
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