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LAW OF UKRAINE

of July 16, 2025 No. 4536-IX

About introduction of amendments to the Tax Code of Ukraine and other legal acts of Ukraine in connection with adoption of law of Ukraine "About the integrated prevention and control of industrial pollution" and for the purpose of enhancement of separate provisions of the tax legislation

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. To add subitem 14.1.122 of Item 14.1 of Article 14 with the paragraph the sixth the following content:

"For the purposes determined by subitem 162.1.2 of Item 162.1 of Article 162 of this Code, separate category of physical persons - nonresidents prisoners of war - persons having the right to this status according to article 4 of the Geneva convention on the treatment of prisoners of war of August 12, 1949 and article 44 of the Additional protocol to the Geneva conventions of August 12, 1949 concerning protection of the victims of the international armed conflicts (Protocol I) of June 8, 1977 are".

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

"51.1. Taxpayers, including tax agents, payers of single fee (except physical persons - the entrepreneurs and/or persons performing independent professional activity as tax agents and payers of single fee) shall give to monitoring bodies in 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.

Physical persons - the entrepreneurs and persons performing independent professional activity as tax agents, payers of single fee shall give to monitoring bodies in the terms established by this Code for the tax quarter, 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 with breakdown on months of reporting quarter".

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

"70.16.1. Except information, stipulated in Article 51 of this Code, also executive bodies and local government bodies, legal entities, tax agents (except physical persons - the entrepreneurs and/or persons performing independent professional activity as tax agents and payers of single fee) - 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, physical persons - the entrepreneurs and persons performing independent professional activity - about acceptance date for work or dismissals from work of physical persons within 40 calendar days following behind the last calendar day of reporting (tax) quarter".

4. The paragraph one of subitem 166.3.9 of Item 166.3 of Article 166 to add with words "the combatant or person with disability owing to war".

5. To add Item 168.1 of Article 168 with subitem 168.1.1-1 of the following content:

"168.1.1-1. Tax agents (the camp for content of prisoners of war, organization of execution of punishments and pre-trial detention centers of the Public criminal and executive service of Ukraine) who charge the income in type of remuneration for work by the prisoner of war, in tax calculation which representation is provided by the subitem "b" of Item 176.2 of article 176 of this Code, reflect the total amount of the income added in the accounting (tax) period and total amount of the tax withheld from them. At the same time in tax calculation information on the amounts of imputed incomes of certain physical persons - the taxpayers who are prisoners of war and also the information about such physical persons is not specified".

6. To state paragraph two of Item 172.4 of Article 172 in the following edition:

"The notary public (office of notary public) monthly, and the private notary quarterly according to the procedure, established by this Section for tax calculation, purchase and sale agreements (exchanges) between physical persons, including information provided by Tax calculation which representation is provided by the subitem "b" of Item 176.2 of article 176 of this Code, including the price (cost) of agreements and the amount of the paid tax by each agreement submit to monitoring body in the location of office of notary public or workplace of the private notary information on form of such tax calculation, in which specify according to the data about certified by notaries public during month under report, and private notaries during reporting quarter (with breakdown on months of reporting quarter)".

7. To state paragraphs of the fifth and sixth of Item 173.4 of Article 173 in the following edition:

"The notary public (office of notary public) monthly, and the private notary quarterly according to the procedure, established by this Section for tax calculation, purchase and sale agreements (exchanges) between physical persons, including information provided by Tax calculation which representation is provided by the subitem "b" of Item 176.2 of article 176 of this Code, including the price (cost) of such agreements and the amount of the paid tax by each agreement submit to monitoring body in the location of office of notary public or workplace of the private notary information on form of such tax calculation, in which specify according to the data about certified by notaries public during month under report, and private notaries during reporting quarter (with breakdown on months of reporting quarter);

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