of June 25, 1991 No. 1251-XII
About system of the taxation
This Law determines the principles of creation of system of the taxation in Ukraine, taxes and fees (obligatory payments) in budgets and in the state trust funds, and also the rights, obligations and responsibility of payers.
Establishment and cancellation of taxes and fees (obligatory payments) in budgets and in the state trust funds, and also privileges to their payers is performed by the Verkhovna Rada of Ukraine, the Verkhovna Rada of the Autonomous Republic of Crimea and village, settlement, city councils according to this Law, others to the laws of Ukraine on the taxation.
The Verkhovna Rada of the Autonomous Republic of Crimea and village, settlement, city councils can establish additional benefits concerning the taxation the local taxes and charges, the land tax and tax on owners of vehicles and other self-propelled machines and mechanisms within the amounts which arrive in their budgets. Provision of such privileges cannot break the principles of equality, non-admission of any manifestations of tax discrimination according to article 3 of this Law.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Search in text CTRL-F
If you are guest on our site, you will work in Demo mode. In Demo mode you can see only first page of each document.
With full access you can
Database include more 65000 documents. You can find needed documents using search system.
For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions.
This section provides answers to questions set by users.
The document ceased to be valid according to the Tax code of Ukraine of December 2, 2010 No. 2755-VI