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LAW OF UKRAINE

of December 17, 2025 No. 4727-IX

About modification of the Tax code of Ukraine concerning support of the State company "Southern Machine-Building Plant production association of A. M. Makarov" in the conditions of warlike situation

The Verkhovna Rada of Ukraine decides:

I. Subsection 10 of the Section XX "Transitional provisions" of the Tax code of Ukraine (2011, Art. No. No. 13-17, 112) to add sheets of the Verkhovna Rada of Ukraine with Item 77 of the following content:

"77. Temporarily, till January 1, 2027, rather State company "Southern Machine-Building Plant Production Association of M. Makarov":

monitoring bodies do not perform the measures for repayment of tax debt provided by Articles 59-60, 87-101 of this Code;

the current of the prescriptive limits determined by Item 102.4 of Article 102 of this Code stops".

II. Final provisions

1. This Law becomes effective from the date of, its publication following behind day.

2. In paragraph one of Item 10-6 of the Section XIII "Final and transitional provisions" of the Law of Ukraine "About enforcement proceeding" (Sheets of the Verkhovna Rada of Ukraine, 2016, No. 30, Art. 542; 2025, 33, the Art. 118) figures "2026" to replace No. with figures "2027".

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