of December 1, 2020 No. 1017-IX
About introduction of amendments to the Tax Code of Ukraine and other laws of Ukraine concerning liberalization of application of registrars of settlement transactions by payers of the single tax and cancellation of the mechanism of compensation to buyers (consumers) according to claims about violations of established procedure of carrying out settlement transactions regarding the amount of the applied penalties
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. In Item 291.4 of Article 291:
in the subitem of 1 figure and the word "1000000 hryvnias" to replace with figures and the words "167 sizes of the minimum wage established by the law for January 1 of tax (reporting) year";
subitem in paragraph three to replace 2 figures and the word "5000000 hryvnias" with figures and the words "834 sizes of the minimum wage established by the law for January 1 of tax (reporting) year";
in the subitem to replace 3 figures and the word "7000000 hryvnias" with figures and the words "1167 sizes of the minimum wage established by the law for January 1 of tax (reporting) year".
2. In Item 61 of subsection 10 of the Section XX "Transitional provisions":
in paragraph four:
figures and the words "April 1, 2021" to replace with figures and the words "January 1, 2022";
shall be replaced with words figures and the word "1000000 hryvnias" also in figures of "amount of the income which does not exceed 220 sizes of the minimum wage established by the law for January 1 of tax (reporting) year";
paragraphs the fifth, ninth - the thirteenth to exclude;
in the paragraph the fourteenth words and figures of "amount of the income of 1000000 hryvnias" shall be replaced with words also in figures of "amount of the income which does not exceed 220 sizes of the minimum wage established by the law for January 1 of tax (reporting) year".
II. Final provisions
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