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LAW OF UKRAINE

of October 10, 2024 No. 4015-IX

About introduction of amendments to the Tax Code of Ukraine and other laws of Ukraine concerning ensuring balance of budget receipts 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) such changes:

1. Subitem 19-1.1. 52-1 Item 19-1.1 of Article 19-1 to state in the following edition:

"19-1.1. 52-1. exercise control of timeliness and completeness of payment of advance installments on the income tax of the companies by the taxpayers performing activities for trade in currency values in cash form, advance installments on the income tax of the companies and income tax by payers, performing retail trade by fuel".

2. In paragraph six of Item 38-1.2 of Article 38-1 of the word and figures "as of January 1, 2022" shall be replaced with words also in figure "as of January 1 of accounting year".

3. To state Item 51.1 of Article 51 in the following edition:

"51.1. Taxpayers, including tax agents, payers of single fee, shall give to monitoring bodies to the terms established by this Code for the tax month, tax calculation of income amounts added (paid) for benefit of taxpayers - physical persons, and the amounts of the tax withheld from them and also the amounts of the assessed single contribution".

4. To state subitem 70.16.1 of Item 70.16 of Article 70 in the following edition:

"70.16.1. executive bodies and local government bodies, legal entities and physical persons - entrepreneurs, tax agents - about acceptance date for work or dismissals from work of physical persons within 20 calendar days following behind the last calendar day of reporting (tax) month and also information, stipulated in Article 51 of this Code".

5. In subitem 75.1.1 of Item 75.1 of Article 75:

Paragraph one to add 1) with words of "data of the Unified register of licensees and places of the circulation of the combustible and Unified register of licensees on production and turnover of ethyl alcohol, the spirit distillates, alcoholic beverages, tobacco products, tobacco raw materials and liquids used in electronic cigarettes";

To add 2) with the paragraph the fourteenth the following content:

"12) timeliness and completeness of payment of agreed sum of monetary commitment in the form of the advance installment on the income tax of the companies determined according to Item 141.14 of Article of 141 of this Code and also timeliness and completeness of payment of agreed sum of monetary commitment in the form of the advance installment on income tax determined according to subitem 177.5.1-1 of Item 177.5 of article 177 of this Code".

6. To state Item 136.1-1 of Article 136 in the following edition:

"136.1-1. The base (main) rate of tax constitutes 25 percent for the purposes:

a) the taxation of profit of the financial institution (except the insurer) determined according to subitem 134.1.1 of Item 134.1 of Article 134 of this Code;

b) the taxation of adjusted earnings of the controlled foreign company of the financial institution (except the insurer) determined according to Article 39-2 of this Code;

c) application of provisions of Item 57.1-1 of article 57 of this Code for dividend payout by financial institution (except the insurer)".

7. Add Article 137 with Item 137.12 of the following content:

"137.12. The taxpayers performing retail trade by fuel shall pay advance installments on the income tax of the companies for each place of retail trade by fuel, information on which is entered in the Unified register of licensees and places of the address of fuel as of the first of current month. Advance installments and the income tax of the companies which is subject to payment in the budget by the taxpayers performing retail trade by fuel are determined according to the procedure, stipulated in Item 141.14 Articles of 141 of this Code".

8. In Article 141:

Subitem 141.13.2 of Item 141.13 to state 1) in the following edition:

"141.13.2. The advance installment on the income tax of the companies is paid in the amount of:

a) equivalent six hundred euros according to the official rate of hryvnia established by the National Bank of Ukraine on the first day of the first month of calendar quarter in which there is payment of advance installment for each exchange bureau of foreign currency located in the settlement (except the city of Kiev) which population exceeds 50 thousand, on the statistical data of number of the available population of Ukraine posted on the website of specially authorized central executive body in the field of statistics as of January 1 of the year preceding the current year;

b) equivalent seven hundred euros according to the official rate of hryvnia established by the National Bank of Ukraine on the first day of the first month of calendar quarter in which there is payment of advance installment, for each exchange bureau of foreign currency located in the city of Kiev;

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