LAW OF UKRAINE

of March 23, 2017 No. 1988-VIII

About introduction of amendments to the Tax Code of Ukraine concerning protection of the rights of domestic agricultural producer

The Verkhovna Rada of Ukraine decides:

1. Subsection 2 of the Section XX "Transitional provisions" of the Tax code of Ukraine (2011, No. 13-17, of the Art. 112) to add sheets of the Verkhovna Rada of Ukraine with Item 60 of the following content:

"60. Determine that till December 31, 2017 value of the amount to which the taxpayer has the right to register tax superimposed / calculating adjustments to tax delivery notes in the Unified register of tax delivery notes determined by Item 200 - 1-.3 Articles 200-1 of this Code, increase by the amount of funds which were transferred from January 1 to January 30, 2017 with flowing into the special accounts opened for agricultural enterprises which till January 1, 2017 applied special tax regime according to article 209 of this Code, in organizations of banks, but no more amount which shall go to the special account of the subject of special tax regime according to tax statements for December, 2016, except the specifying calculations.

Such increase is performed one-timely according to the application of the taxpayer submitted in any form to the central executive body realizing the state tax and customs policy together with the copies of payment orders of the payer certified in accordance with the established procedure by bank, confirming such transfer.

Within the amount of such increase the taxpayer has the right to give to the central executive body realizing the state tax and customs policy, the statement according to which such means are subject to transfer from the account in system of electronic administration of the value added tax of such taxpayer on its current account according to Item 200-1-6 of Article 200-1 of this Code, for those taxpayers at whom such means are considered on accounts in system of electronic administration of the value added tax".

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

3. To the Cabinet of Ministers of Ukraine in a month from the date of entry into force of this Law:

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