LAW OF UKRAINE

of April 12, 2016 No. 1084-VIII

About introduction of amendments to article 189 of the Tax Code of Ukraine concerning stimulation of market development of the goods which were in the use

The Verkhovna Rada of Ukraine decides:

I. Bring in Item 189.3 of article 189 of the Tax Code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. No. 13-17, 112) the following changes:

in paragraph one shall be replaced with words the word "acquired" "accepted under the commission agreement";

in the paragraph the second shall be replaced with words words of "the homogeneous goods which were in the use" "in the use of goods", and words of "physical persons" - the word of "persons";

in paragraph five of the word "for physical person" shall be replaced with words "for persons which are not registered as taxpayers";

to add the paragraph of the eighth after the words "in use at least a year" with the words "also are suitable for further use in steady-state condition or after repair";

the tenth and twelfth after the words "according to the legislation" to add paragraphs with words "it was not registered in other states";

the eleventh after the words "according to the legislation" to add the paragraph with the words "it was not registered in other states";

the thirteenth to exclude the paragraph.

II. Final provisions

1. This Law becomes effective from the first following after month of its publication.

2. To the Cabinet of Ministers of Ukraine within three months from the date of entry into force of this Law:

bring the regulatory legal acts into accord with this Law;

provide review and reduction by the ministries and other central executive bodies of their regulatory legal acts in compliance with this Law.

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