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On Amendments To The Tax Code Of Ukraine Concerning The Encouragement Of Investment In The Domestic Economy

Original Language Title: Про внесення змін до Податкового кодексу України щодо стимулювання інвестицій у вітчизняну економіку

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C A C U A TO R S
For amendments to the Tax Code of Ukraine
to stimulate investment in domestic economy
(Information of the Verkhovna Rada of Ukraine (VR), 2012, N 27, pp. 278)

Verkhovna Rada of Ukraine Oh, I am. :
1. To lead to the Tax Code of Ukraine ( 2755-17 )
(Information of the Verkhovna Rada of Ukraine, 2011, NN 13-17, st. 112)
Such changes:
(1) In Article 98:
name to complement the words "or the transfer of a holistic property"
a complex of a state or communal enterprise in lease or
Concession ";
in 98.2:
in the paragraph of the first word replace it with the words "or holistic"
A property of a public or communal enterprise
is transferred to a lease or concession ";
Complement sub-paragraph 98.2.4. of this content:
" 98.2.4. in the case of a transfer to a lease or concession
the main complex of a public or communal enterprise
Tax payer-rent or concession after acceptance
A single master complex of a state or communal hall
business to lease or concession acquires all rights and obligations
concerning the repayment of cash obligations or tax debt, which
arose from the state or municipal enterprise before the transfer
A single master complex on loan or concession ";
Last sentence, paragraph 98.3. to exclude;
Paragraph 98.9 should be supplemented with the words " and in case of receipt of a holistic
the main complex of the state or municipal enterprise in the
rent or concession fee is listed in the
Order of taxpayer or concessionaire
with a transfer balance or an act ";
(2) In Article 153:
sub-paragraph 153.3.5. paragraph 153.3 should complement the sub-paragraph of
content:
" (d) taxpayer, profit of which is exempt from
Taxation according to the provisions of this Code, in the amount of
profit released from taxation in the period for which
Dividends paid ";
in paragraph 153.7:
the paragraph of the first edition:
" 153.7. Taxation of leasing operations (rental), concessions
is done in this order ";
Complement the paragraph of the eleventh such content:
" Receiving property in concession does not change tax obligations.
The concessionaire. In doing so, the concession increases the amount of expenditure per sum
calculated concession payment on the effects of tax returns
the period in which such an account is performed ";
(3) Paragraph 196.1 of Article 196 complement paragraph 196.1.15
such content:
" 196.1.15. Payment of rent or concession payment for
for the lease or concession of a whole
a complex of public or communal enterprise (thereof)
of a structural unit) if the tenants or concesses of the
conventions act by the state authorities or agencies of the local
self-government, and payments under the law are counted to
The State Budget of Ukraine or the Local Budget ";
(4) In paragraph 8 of subsection 4 of section XX "Transitional provisions":
in a paragraph of the first word " for one year from the day of dress
the division III of this Code "replace the words" with
31 December 2012 ";
Complement the paragraph with the fourth such content:
" During the course of order of taxation of income from insurance
activities envisaged by this item, the income of the insurance from another
non-insurance activities, as well as income,
received by an insurance-assignor in the reporting period
Reinsurance claims reduced by the amount of
of the insurance and the assignor of insurance payments (insurance)
repayment) in part (within the particles) in which the reinsurance
is responsible for the assignor of the assignor
the reinsurance contracts, taxed in order, row and by
rules that are predicted by this Code, at the rate determined by
, under paragraph 151.1 of Article 151 of this Code ".
2. This Act is effective from 1 January 2012.

President of Ukraine V. YASUKOVIC
Um ... Kiev, 17 November 2011
N 4057-VI