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LAW OF UKRAINE

of March 27, 2014 No. 1166-VII

About prevention of financial trouble and creation of prerequisites for economic growth in Ukraine

(as amended on 03-10-2017)

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. In Item 14.1 of Article 14:

to exclude paragraph two of subitem 14.1.112;

 state subitem 14.1.126 in the following edition:

"14.1.126. Amount of the extracted hydrocarbonic raw materials:

a) for the purposes of the Section XI - the amount of oil, natural gas (including the accompanying (oil) gas), gas condensate in the value given in subitem 14.1.128 of this Article, according to the procedure, determined in rules of production of hydrocarbonic raw materials is registered directly after Items of their preparation using means of instrument accounting;

b) for the purposes of the Section XVIII - the made products in the value given in the Law of Ukraine "About production sharing agreements". In cases when the made products are considered and used by the investor as fuel or raw materials, amount of the extracted hydrocarbonic raw materials is determined according to the procedure, provided by the subitem "an" of this Item";

in subitem 14.1.150 to exclude the words "except for agglomerations of ores with heat treatment" and words" (without high-quality change of mineral forms of minerals, their modular and phase condition, kristallokhimichesky structure)".

2.  Add Article 43 with Item 43.6 of the following content:

"43.6. Return mistakenly and/or excessively paid monetary commitments to taxpayers is performed from the budget in which such means were enlisted".

3. In paragraph one of Item 151.1 of article 151 of figure "16" to replace with figures "18".

4. In Article 164:

in Item 164.2:

 state subitem 164.2.8 in the following edition:

"164.2.8. The income in type of dividends, prizes, prizes, percent (except percent in the amount which is not exceeding a year seventeen subsistence minimums for able-bodied person established by the law for January 1 of accounting tax year, the percent determined in subitems 165.1.2 and 165.1. 41, the dividends determined in subitem 165.1.18 of Item 165.1 of article 165 of this Code, and also prizes and prizes in the state cash lottery in the sizes provided in subitem 165.1.46 of Item 165.1 of article 165 of this Code)";

add with new subitem 164.2.19 of the following content:

"164.2.19. Pension amounts (including the amount of their indexation added according to the law) or monthly perpetual monetary pay, received by the taxpayer from the Pension fund of Ukraine or the budget according to the law if their size exceeds ten thousand hryvnias a month, - regarding such excess, and also pensions from foreign sources if according to international treaties which consent to be bound is provided by the Verkhovna Rada of Ukraine such pensions are subject to the taxation or are not assessed in the country of their payment".

With respect thereto to consider subitem 164.2.19 subitem 164.2.20.

5. In Article 165:

in Item 165.1:

to state the subitem "e" of subitem 165.1.1 in the following edition:

"E) pension amount (including the amount of their indexation added according to the law) or monthly perpetual monetary pay, received by the taxpayer from the Pension fund of Ukraine or the budget according to the law, except the case determined by subitem 164.2.19 of Item 164.2 of Article 164 of this Code and also pensions from foreign sources if according to international treaties which consent to be bound is provided by the Verkhovna Rada of Ukraine such pensions are not subject to the taxation or are assessed in the country of their payment";

in subitem 165.1.41 of the word of "salary" to exclude.

6. In Article 167:

state Item 167.1 in the following edition:

"167.1. The rate of tax constitutes 15 percent of taxation basis concerning the income added (paid, provided) (except the cases determined in Items 167.2-167.5 of this Article), including, but is not exclusive in the form of the salary, other incentive and compensation payments or other payments and remunerations which are charged it (are paid, provided) to the payer in connection with employment relationships and under civil agreements; prize in the state and non-state cash lottery, prize of the player (participant) received from the organizer of gambling.

The taxation of the percent estimated taking into account subitem 164.2.8 of Item 164.2 of Article 164 of this Section, dividends, royalty and investment profit added (paid) for benefit of physical persons during month under report is performed by the tax agent in case of each charge (payment) using the rate established by paragraph one of this Item does not exclude obligation of the receiver of such income on implementation of annual recalculation on set of rates, stipulated in Item 167.5 these Articles.

If the taxation basis determined taking into account regulations of Item 164.6 of Article 164 of this Section concerning the income specified in paragraph one of this Item in calendar month exceeds the tenfold size of the minimum wage established by the law for January 1 of accounting tax year the rate of 17 percent is applied to the amount of such excess.

Taxpayers, submit tax declarations for tax (reporting) year according to Articles 177 and 178 of this Section, apply rate of tax of 17 percent of part of the average monthly annual taxable income exceeding the tenfold size of the minimum wage established by the law for January 1 of tax (reporting) year. The size of the average monthly annual taxable income is calculated as the amount of the total monthly taxable incomes specified in paragraph one of this Item, divided into the number of calendar months during which the taxpayer gained such income in tax (reporting) year for which declaring is performed.

Established in paragraphs one and third this Item of rate of taxes are not applied to the income, opredelennyv in Items 167.2-167.5 of this Article";

paragraphs two - the ninth Item 167.2 to exclude;

 state Item 167.5 in the following edition:

"167.5. In case of recalculation of the total annual taxable income for taxation basis of the income in the form of percent estimated taking into account subitem 164.2.8 of Item 164.2 of Article 164 of this Code, dividends, royalty and investment profit the following rates are applied:

if the taxation basis of accounting tax year does not exceed 204 subsistence minimums - 15 percent;

if the taxation basis of accounting tax year exceeds 204 subsistence minimums, but does not exceed 396 subsistence minimums, to the amount of such excess - 20 percent;

if the taxation basis of accounting tax year exceeds 396 subsistence minimums, to the amount of such excess - 25 percent.

The rate of tax can constitute other size determined by the relevant standards of this Section".

7.  To add Item 168.3 of article 168 after the words "including employer" with words "bodies of the Pension fund of Ukraine".

8. In Article 170:

 state subitem 170.4.1 in the following edition:

"170.4.1. Tax agent of the taxpayer when charging (payment) in its advantage of the income in form of percent is person performing it charge (payment).

Total amount of the taxes withheld within reporting tax month from such of the added (paid) interests to the taxpayer, is paid transferred) by such tax agent into the budget in the terms determined by this Code for monthly tax period.

At the same time the bank institution does not perform deduction and transfer of tax on income amount in the form of percent, and the tax is paid by physical person independently by results of submission of the annual tax declaration";

 state subitem 170.4.2 in the following edition:

"170.4.2. The tax agent who charges the income in type of percent reflects in tax calculation which representation is provided by the subitem "b" of Item 176.2 of article 176 of this Code, total amount such added (paid) taxpayer income and total amount withheld (listed) from them tax";

 state subitem 170.4.3 in the following edition:

"170.4.3. The taxation of the percent added (paid) for benefit of physical persons within a month is performed by the tax agent in case of each charge (payment) using the rate determined by the paragraph the second Item 167.1 of article 167 of this Code taking into account the paragraph of third subitem 170.4.1 of Item 170.4 of this Article";

in subitem 170.5.3 of Item 170.5 of the word and figures "in Item 167.2" shall be replaced with words also in figures "the paragraph the second Item 167.1";

to exclude paragraph two of subitem 170.11.1 of Item 170.11.

9.  To add Item 176.1 of Article 176 with the subitem "zh" of the following content:

"g) submit the tax declaration following the results of tax (reporting) year to the terms provided by this Code for taxpayers on the income of physical persons if within such tax (reporting) year the taxable incomes were charged royalty (were paid, provided) in the form of percent which amount exceeds specified in subitem 164.2.8 of Item 164.2 of Article 164 of this Code, dividends, to investment profit and to perform annual recalculation of tax taking into account Item 167.5 of article 167 of this Code.

The tax accrued by results of annual recalculation decreases by tax amount, actually withheld and paid by tax agents within accounting tax year at the rate specified in the paragraph the second Item 167.1 of this Article. The positive difference of tax by results of annual recalculation joins the taxpayer in the annual tax declaration".

10. In Item 193.1 of Article 193:

in the subitem "an" of figure "17" to replace with figures "20";

add with the subitem "v" of the following content:

"c) 7 percent on transactions on supply of the medicines permitted for the production and application in Ukraine and entered in the State register of medicines (including pharmaceutical institutions), and also on delivery of products of medical appointment according to the list approved by the Cabinet of Ministers of Ukraine".

11. In Article 194:

 to add Item 194.1 after the words "zero rate" with words and figure "and 7 percent";

in the subitem of 194.1.1 figures and the word "17 percent" to replace with figures and the words "20 percent, 7 percent".

12. In Article 196:

in Item 196.1:

in the subitem to replace 196.1.16 figures and the word "100 euros" with figures and the word "150 euros";

in the subitem to replace 196.1.17 figures and the word "300 euros" with figures and the word "150 euros", shall be replaced with words the words "within a day" "in one freight of express carrier from one sender".

13.  To exclude subitem 197.1.27 of Item 197.1 of Article 197.

14.  To state Item 200.17 of Article 200 in the following edition:

"200.17. Source of payment of budget compensation (including debts of the budget) are budget receipts to which the tax is paid".

15. In Article 215:

in Item 215.3:

 state subitems 215.3.1-215.3.4 in the following edition:

"215.3.1. Alcohol ethyl and other spirit distillates, alcoholic beverages, beer:

Commodity code (products) according to UKT foreign trade activities

The description of goods (products) according to UKT foreign trade activities

Unit of measure

Tax rate

2203 00

Beer from malt (malt)

hryvnias for 1 liter

1,24

2204 
(except 2204 10, 
2204 on June 21 00, 
2204 on July 21 00, 
2204 on August 21 00, 
2204 on September 21 00, 
2204 29 10th 00)

Natural grape wines

- "-

0,01

2204 
(except 2204 10, 
2204 on June 21 00, 
2204 on July 21 00, 
2204 on August 21 00, 
2204 on September 21 00, 
2204 29 10th 00)

Wine natural with addition of alcohol and strong (fortified)

- "-

3,58

2204 10, 
2204 on June 21 00, 
2204 on July 21 00, 
2204 on August 21 00, 
2204 on September 21 00, 
2204 29 10 00

Wine the sparkling wines aerated

hryvnias for 1 liter

5,20

2205

Vermouths and other natural grape wines with addition of plant or aromatic extracts

- "-

3,58

2206 00 
(except 
2206 00 31 00, 
2206 00 51 00, 
2206 00 81 00 - cider and Perry (without alcohol addition)

Other fermented drinks (for example, cider, Perry (pear drink), drink honey); mixes from the fermented drinks and mix of the fermented drinks with soft drinks, in other place not named (with alcohol addition)

hryvnias for 1 liter of 100 percent alcohol

70,53

2206 00 31 00, 
2206 00 51 00, 
2206 00 81 00

Sidr and Perry (without alcohol addition)

hryvnias for 1 liter

0,63

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