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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Read the untranslated law here: http://zakon3.rada.gov.ua/laws/show/4057-17

                                                          
With a k o n u r as th h s on amendments to the tax code of Ukraine concerning the encouragement of investment in the domestic economy (Supreme Council of Ukraine (BD), 2012, N 27, art. 278), the Verkhovna Rada of Ukraine about with t and o in l I is: 1. To contribute to the tax code of Ukraine (2755)
(Supreme Council of Ukraine, 2011, NN 13-17, art. 112) are as follows: 1) in article 98: the name of the supplement "or transfer integral property complex of the State or municipal enterprise in lease or concession;
in section 98.2: in a paragraph first the word "his" substitute "or the integral property complex of the State or municipal enterprise is a lease or concession;
Add subitem 98.2.4 following contents: "98.2.4. in the case of transfer of the lease or concession integral property complex of the State or municipal Enterprise taxpayer-lessee or koncesìoner after the adoption of the integral property complex of the State or municipal enterprise in lease or concession acquires all the rights and obligations regarding repayment of monetary obligations or tax debt incurred in State or municipal enterprise to transfer integral property complex in a lease or concession;
the last sentence of paragraph 61.1 exclude;
Click 98.9 Add the words "and in the case of integral property complex of the State or municipal enterprise in lease or concession, the amount of the excess is transferred to the taxpayer-lessee or concessionaire in accordance with peredatočnim balance or act";
2) Article 153: item 153.3.5 item 153.3 Add subitem "d" such content ") by the taxpayer, the income which are exempt from taxation under the provisions of this code, in the amount of profit, SPF the taxation period in which the dividends are paid;
in the first paragraph: 153.7 lay in the following wording: "153.7. Taxation of leasing (lease), concessions are made in the following order ";
supplement paragraph eleventh the following contents: "Obtaining property in concession does not alter the tax obligations of the concessionaire. While koncesìoner increases the amount of the expenses in the amount of accrued koncesìjnogo payment for the effects of the tax period in which it is carried out is the accrual;
3) click 196.1 articles 196 to supplement subsection 196.1.15 following contents: "196.1.15. payment of rent or koncesìjnogo payment on contracts under lease or concession integral property complex of the State or municipal Enterprise (its structural unit) if landlords or koncesìêdavcâmi under the Act public authorities or bodies of local self-government, and payments under the Act shall be credited to the State budget or local budget;
4) paragraph 8 of subsection 4 of section XX of the "transitional provisions": in the first paragraph, the words "within one year from the date of enactment of section III of this code, replace the words" by 31 December 2012;
Add to this the fourth paragraph: "for the period of validity of the order of taxation of income from insurance activities under this paragraph, the insurer's income from the other activities not related to the insurance activities, as well as income received by the insurer-the assignor in the reporting period from reinsurers under reinsurance, reduced the amount of the insurer-assignor insurance payments (indemnity) in part (within the particles), which perestrahovik shall be liable in accordance with the concluded with the insurer-assignor contracts of reinsurance are taxed in accordance with the terms and according to the rules prescribed by this code, at the rate determined in accordance with paragraph 151.1 article 151 of this code ".
2. this Act comes into force on January 1, 2012.

President of Ukraine Viktor Yanukovych in Kiev, November 17, 2011 4057 N-VI