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RESOLUTION OF BOARD OF THE NATIONAL BANK OF UKRAINE

of August 1, 2017 No. 73

About approval of the List of services in accomplishment of payment transactions, settlement and cash servicing which according to subitem 196.1.5 of Item 196.1 of Article 196 of the Section V of the Tax code of Ukraine are not the taxation object

(as amended on 16-10-2025)

According to Articles 7, of 15, 56 Laws of Ukraine "About the National Bank of Ukraine", article 196 of the Tax Code of Ukraine and for the purpose of activity definition which belong to services in settlement cash servicing the Board of the National Bank of Ukraine decides:

1. Approve the List of services in accomplishment of payment transactions, settlement and cash servicing which according to subitem 196.1.5 of Item 196.1 of Article 196 of the Section V of the Tax code of Ukraine are not the taxation object which is applied.

2. Declare invalid the resolution of Board of the National Bank of Ukraine of November 15, 2011 No. 400 "About approval of the List of standard transactions on settlement cash servicing which according to subitem 196.1.5 of Item 196.1 of Article 196 of the Section V of the Tax code of Ukraine are not the taxation object", registered in the Ministry of Justice of Ukraine on December 7, 2011 at No. 1410/20148.

3. To accounting department (Lukasiewicz B. V.) after official publication to bring contents of this resolution to the attention of banks of Ukraine for use in work.

4. To impose control over the implementation of this resolution on the vice-chairman of the National Bank of Ukraine Borisenko R. M.

5. The resolution becomes effective from the date of, its official publication following behind day.

Acting as chairman

A.E.Chury

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