Unofficial transfer (c) Soyuzpravoinform LLC
of September 30, 2022 No. 1095
About approval of the Procedure for use by the member of the industrial (industrial) park of the funds for development of its activities released from the taxation within the industrial (industrial) park
According to Item 142.4 of article 142 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:
Approve the Procedure for use by the member of the industrial (industrial) park of the funds for development of its activities released from the taxation within the industrial (industrial) park which is applied.
Prime Minister of Ukraine
D. Shmygal
Approved by the Resolution of the Cabinet of Ministers of Ukraine of September 30, 2022, No. 1095
1. This Procedure determines the mechanism of use of released means in connection with release from the taxation of profit of the member of the industrial (industrial) park (further - the industrial park) included in the Register of industrial (industrial) parks from implementation of economic activity in spheres and for the term which are determined by Item 142.4 of article 142 of the Tax Code of Ukraine, is exclusive in the territory (in limits) the industrial park.
2. In this Procedure the term "released means" means tax amount on profit of the companies which is not paid to the budget and remains at the disposal of the taxpayer - the member of the industrial park and is aimed at the development of its activities in the territory (in limits) the industrial park in the directions which are determined by this Procedure.
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