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The Tax Code of Ukraine

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The Tax Code of Ukraine THE TAX CODE OF UKRAINE PART I. GENERAL PROVISIONS .............................................................................................................................. 13 CHAPTER 1. PRINCIPAL PROVISIONS .............................................................................................................................. 13 Article 1001. Scope of the Tax Code of Ukraine ...................................................................................................... 13 Article 1002. Tax legislation .................................................................................................................................... 13 Article 1003. Subjects of taxation ............................................................................................................................ 14 Article 1004. Object of taxation ............................................................................................................................... 14 Article 1005. Base of taxation .................................................................................................................................. 14 Article 1006. Tax rates and procedures for setting tax rates ................................................................................... 14 Article 1007. Establishment, abolition and application of tax exemptions .............................................................. 14 Article 1008. The procedure to calculate taxes ....................................................................................................... 15 Article 1009. Dates of tax payments ........................................................................................................................ 15 Article 1010. The procedure on remitting taxes to the budget ................................................................................. 15 Article 1011. Terms for adopting the enactments on taxation, their coming into effect and their retroactive effect 15 Article 1012. The effect of international agreements of Ukraine ............................................................................. 16 Article 1013. Definitions of terms used in this Code ................................................................................................ 16 Articles 1014-1021 - reserved .................................................................................................................................. 27 CHAPTER 2. TAXATION SYSTEM .................................................................................................................................... 27 Article 1022. Taxation system .................................................................................................................................. 27 Article 1023. The notion of taxes ............................................................................................................................. 27 Article 1024. Types of taxes exacted in Ukraine ...................................................................................................... 27 Article 1025. National taxes .................................................................................................................................... 27 Article 1026. Local taxes ......................................................................................................................................... 28 Article 1027. Authorities that have the power to institute and cancel taxes ............................................................ 28 Articles 1028-1035 - reserved .................................................................................................................................. 29 CHAPTER 3. RIGHTS AND DUTIES OF TAXPAYERS .......................................................................................................... 29 Article 1036. Taxpayers' rights ................................................................................................................................ 29 Article 1037. Taxpayers' duties ................................................................................................................................ 29 Article 1038. Taxpayers' representatives ................................................................................................................. 30 Article 1039. Rights and duties of tax agents ........................................................................................................... 31 Article. 1040. Rights and duties of the controlling organs ...................................................................................... 31 Article 1041. Tax address of a physical person ....................................................................................................... 31 Articles 1042-1045 - reserved .................................................................................................................................. 32 CHAPTER 4 - RESERVED ................................................................................................................................................. 32 PART II. ENTERPRISE PROFIT TAX ....................................................................................................................... 33 CHAPTER 5. GENERAL PROVISIONS ............................................................................................................................... 33 Article 2001. Definition of terms............................................................................................. ................................. 33 Articles 2002-2005 reserved. .................................................................................................................................. 34 CHAPTER 6. THE TAXPAYERS. ....................................................................................................................................... 34 Article 2006. Taxpayers - residents ......................................................................................................................... 34 Article 2007. Taxpayers - nonresidents ................................................................................................................... 35 Articles 2008-2020 reserved .................................................................................................................................... 35 CHAPTER 7. THE OBJECT OF TAXATION ........................................................................................................................ 35 Article 2021. Object of Taxation .............................................................................................................................. 35 Article 2022 reserved. ............................................................................................................................................. 36 CHAPTER 8. GROSS INCOME .......................................................................................................................................... 36 Article 2023. Amounts included into gross income ................................................................................................. 36 Article 2024. Amounts Not Included into Gross Income ......................................................................................... 37 Article 2025. Adjusted Gross Income ...................................................................................................................... 38 Articles 2026-2028 reserved. .................................................................................................................................. 39 CHAPTER 9. GROSS EXPENSES OF PRODUCTION AND TURNOVER .................................................................................. 39 Article 2029. Gross Expenses of Production and Turnover ..................................................................................... 39 Article 2030. Amounts Included in Gross Expenses ................................................................................................ 39 1 Article 2031. Amounts Excepted from Gross Production and Turnover Expenses .................................................. 40 Article 2032. Peculiarities of Referring Dual Expenses to Gross Production and Turnover Expenses .................. 41 Article 2033. Peculiarities of Determination of the Structure of Taxpayer’s Expenses when Paying Interest on Debt Liabilities ........................................................................................................................................................ 44 Article 2034. Peculiarities of Determination of Expenditure on Payment for Work ............................................... 44 Article 2035. Peculiarities of Including Social Payments to Gross Expenses ......................................................... 45 Article 2036. Procedures for Carrying Negative Value of Taxation Object Forward to Subsequent Reporting periods ..................................................................................................................................................................... 45 Articles 2037-2044 reserved. .................................................................................................................................. 45 CHAPTER 10. TAXATION OF SPECIAL OPERATIONS ....................................................................................................... 45 Article 2045. Taxation
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