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LAW OF UKRAINE

of June 30, 2023 No. 3219-IX

About introduction of amendments to the Tax Code of Ukraine and other laws of Ukraine concerning features of the taxation during action of warlike situation

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 exclude Item 102.9 of Article 102.

2. In Item 165.1 of Article 165:

1) in the subitem "b" of subitem 165.1.54:

the paragraph one after words "the Law of Ukraine "On charity and charitable organizations" to add with words "(further - the Register of volunteers)";

add with paragraphs the second or fifth the following content:

"Provisions of this subitem are applied to the charitable help received by the specified philanthropists - physical persons in such accounting tax years:

in reporting tax year, prior year of entering of physical person into the Register of volunteers;

in reporting tax year in which the physical person is entered in the Register of volunteers;

in the accounting tax years following after year of entering of physical person into the Register of volunteers, but no later than December 31 of the year following after year in which conducting anti-terrorist operation is complete and/or the warlike, emergency provision in Ukraine is stopped or repealed, and/or implementation of actions for ensuring national security and defense, repulse and control of the armed aggression of the Russian Federation is complete";

To add 2) with subitem 165.1.66 of the following content:

"165.1.66. Income amount, received as compensation for the damaged/destroyed real estate unit according to the Law of Ukraine "About compensation for damage and destruction of separate categories of real estate units as a result of the fighting, acts of terrorism, diversions caused by the armed aggression of the Russian Federation against Ukraine and the State register of the property damaged and destroyed as a result of the fighting, acts of terrorism, diversions caused by the armed aggression of the Russian Federation against Ukraine".

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