On Amendments to the Tax Code of Ukraine on the establishment of favourable conditions for educational services to preschool and general educational institutions of non-state ownership

The Verkhovna Rada of Ukraine:

1. Carry to Tax Code of Ukraine (Information of the Verkhovna Rada of Ukraine, 2011, No. 13-17, art. (112) the following additions:

1) sub-item 266.2.2 Article 266 of Article 266 should be supplemented by a sub-paragraph "and" of such content:

"and) the building of preschool and public educational institutions regardless of the form of property and funding sources used to provide educational services";

2) para. 282.1 Article 282 complement the sub-paragraph 282.1.4 of this content:

" 282.1.4. preschool and general educational institutions regardless of the form of property and funding sources, institutions of culture, science, education, health, social protection, physical culture and sports that are fully held at the expense of funds. State or local budgets ".

2. This Act takes effect from the first number of the month, the next month of its publication.