Unofficial transfer (c) Soyuzpravoinform LLC
of April 7, 2026 No. 4835-IX
About modification of Item 16-1 of subsection 10 of the Section XX "Transitional provisions" of the Tax code of Ukraine concerning collection of military collection
The Verkhovna Rada of Ukraine decides:
I. Bring in Item 16-1 of subsection 10 of the Section XX "Transitional provisions" of the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. No. 13-17, 112) such changes:
1. In paragraph five of subitem 1.1 of the word and figures "till December 31 of year in which" shall be replaced with words also in figures "till December 31 of the third calendar year following after year, in which".
2. In paragraph six of subitem 1.3 of the word "by year, in which" shall be replaced with words "on the third calendar year after year in which".
3. In subitem 1.14 of the word and figures "till December 31 of year in which" shall be replaced with words also in figures "till December 31 of the third calendar year following after year, in which".
4. Add with subitem 1.17 of the following content:
"1.17. The military collection paid in connection therewith by Item is enlisted in special fund of the Government budget of Ukraine and aimed at providing requirements of the Armed Forces of Ukraine".
1. This Law becomes effective from the date of, its publication following behind day.
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