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LAW OF UKRAINE

of March 17, 2020 No. 532-IX

About introduction of amendments to the Tax Code of Ukraine concerning increase in availability of medicines, medical products and supportive applications to them which are bought for means of the government budget, and creations of conditions for purchases in the field of health care for means of the government budget

The Verkhovna Rada of Ukraine decides:

I. Bring in the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. No. 13-17, 112) the following changes:

1. To add Item 14.1 of Article 14 with the subitem of 14.1.139-1sleduyushchy content:

"14.1.139-1. person authorized on implementation of purchases in the field of health care - in the value given in Bases of the legislation of Ukraine on health care".

2. To add subitem 140.5.9 of Item 140.5 of Article 140 with paragraphs the second - the fifth the following content:

"Provisions of paragraph one of this subitem are not applied to gratuitously confronted (transferred), authorized on implementation of purchases in the field of health care, goods provided that:

1) such goods on the date of the conclusion of the agreement on their purchase were included in the List of the medicines, medical products and supportive applications to them which are purchased for means of the government budget for accomplishment of programs and implementation of centralized actions for health care, approved by the Cabinet of Ministers of Ukraine and

2) such goods were acquired by person authorized on implementation of purchases in the field of health care at the expense of the means of the government budget provided for accomplishment of programs and implementation of centralized actions for health protection.

Provisions of paragraph one of this subitem are not applied to gratuitously confronted (transferred), authorized on implementation of purchases in the field of health care, goods provided that such goods were acquired for means of grants (subgrants) for accomplishment of programs of Global fund for fight against AIDS, tuberculosis and malaria in Ukraine according to the law".

3. To add Item 165.1 of Article 165 with subitems 165.1.60 and 165.1.61 of such content:

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