LAW OF UKRAINE

of May 13, 2020 No. 591-IX

About introduction of amendments to the Tax Code of Ukraine and other laws of Ukraine of rather additional support of taxpayers for implementation of the actions directed to prevention of origin and spread of koronavirusny disease (COVID-19)

The Verkhovna Rada of Ukraine decides:

I. Make changes to such legal acts of Ukraine:

1. In the Section XX "Transitional provisions" of the Tax code of Ukraine (The sheet of the Verkhovna Rada of Ukraine, 2011, Art. No. No. 13-17, 112):

Subsection 1 to add 1) with Items 12 and 13 of the following content:

"12. Temporarily tax amounts on the income of physical persons withheld from the income in type of the surcharges to the salary determined according to the subitem 2 of Item 5 of the Section II of the Law of Ukraine "About introduction of amendments to the Tax Code of Ukraine and other laws of Ukraine concerning support of taxpayers for implementation of the actions directed to prevention of origin and spread of koronavirusny disease (COVID-19)", and added for the periods from May 1 to May 31 and from June 1 to June 30, 2020 to health and other workers of healthcare institutions of the state-owned and/or utility property who are directly engaged in liquidation of epidemic and implementation of actions for prevention of spread of sharp respiratory disease of COVID-19, of SARS-CoV-2, caused by coronavirus and treatment of patients with cases of sharp respiratory disease of COVID-19, of SARS-CoV-2, caused by coronavirus according to the list, which is determined by the central executive body realizing state policy in the field of health care are compensated to such workers in complete size at the expense of means of the government budget of Ukraine. The payment procedure of such monetary compensation affirms the Cabinet of Ministers of Ukraine.

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