Key Benefits:
On Amendments to the Tax Code of Ukraine on the Taxation of Certain Non-profit Organizations
(Information Of The Verkhovna Rada (VR), 2015, No. 22, pp. 149)
Verkhovna Rada of Ukraine ruling :
I. Sub-paragraph 2 Item 133.1.1, paragraph 133.1 of Article 133 of the Tax Code of Ukraine (Verkhovna Rada of Ukraine, 2011, No. 13-17, art. 112) after the words "charitable organizations" supplement the words "associations of owners of the apartment building, the associations of owners of living houses, housing and construction cooperatives."
1. This Act will take effect from the day, the following day by the day of its publication.
2. Set that re-introduction to the Register of Non-profit Organizations and Institutions (pereregistration) of the non-profit organizations listed in subparagraphs 1 and 2 Paragraph 133.1.1 of paragraph 133.1 of Article 133 of the Tax Code of Ukraine and of the Register of Non-profit Organizations and Institutions as of 1 January 2015 shall not be required.
3. Set that the non-profit organizations specified in subparagraphs 1 and 2 Sub-item 133.1.1, paragraph 133.1 of Article 133 of the Tax Code of Ukraine, which took place after 31 December 2014 and to the Act, in the case of the Register of Non-profit Organizations and Institutions for 6 In the months of its validity, the Act is considered to be the ones that have been made to the Register of Non-profit Organizations and Institutions from the day of their state registration.