The President of Ukraine, Volodymyr Zelensky, signed a number of laws that, in particular, will contribute to the strengthening of competitive conditions and market transparency, stimulate the development of the IT industry and the sphere of culture, simplify the acquisition of Ukrainian citizenship by military personnel defending our country, and also help preserve natural resources and the environment . This is reported on the official website of the head of state.
Among other things, the president signed the Law of Ukraine "On Amendments to the Tax Code of Ukraine and Some Legislative Acts of Ukraine Regarding Ensuring the Balance of Budget Revenues" No. 1914-IX, which was adopted by the Verkhovna Rada on November 30.
The document is aimed at strengthening the resource base of budgets and preventing budget losses due to tax evasion. In particular, the indexation of the rates of some taxes, changes in approaches to taxation of VAT and excise tax on tobacco products and liquids for electronic cigarettes, beer, as well as rent for the use of subsoil for the extraction of iron ores are provided for.
The document also provides for an increase in certain rates of the ecological tax, the introduction of a minimum tax liability as a tax on the potentially possible minimum income from a plot of land for agricultural purposes, with the exception, in particular, of the plots of members of dacha and horticulture cooperatives, agricultural land of citizens within the limits of settlements, land in the occupied territory or lines of demarcation for the period of OOS.
In addition, the establishment of restrictions on the transfer of the negative value of the object of taxation with the tax on the profits of enterprises of previous years is foreseen for large taxpayers.
The law also contains regulations on the regulation of problematic issues of taxation and the provision of business support.
In addition, Zelensky signed the Law "On Amendments to the Tax Code of Ukraine and Other Laws of Ukraine Regarding the Stimulation of the Development of the Digital Economy of Ukraine" No. 1946-IX, which the parliament supported on December 14.
The document establishes special conditions for taxation of Diya City residents, in particular, the possibility of paying tax on the profits of enterprises under special conditions - according to the principle of tax on withdrawn capital; tax on the income of individuals from the income of Diya City resident specialists in the form of salary, remuneration under the gig contract, royalties and transfer of rights at the rate of 5%, if such income of the specialist does not exceed 240 thousand. euro per hour, etc. The document provides a guarantee of the established conditions of taxation for residents of "Dia City" for 25 years.
The Law "On Amendments to the Law of Ukraine "On Citizenship of Ukraine" regarding simplified acquisition of Ukrainian citizenship by certain categories of persons" No. 1941-IX, adopted on December 14, was also signed.
The simplified procedure for acquiring citizenship is provided for persons who have served or are serving in the ranks of the Armed Forces of Ukraine, have outstanding services to Ukraine or represent the state interest, are recognized as citizens of the aggressor state or the occupying state and have been persecuted for their political beliefs.
In addition, Zelensky signed the Law "On Amendments to Certain Laws of Ukraine on Entering Information on the Registered Place of Residence of Persons in the Temporarily Occupied Territories in the Donetsk and Luhansk Regions, the Autonomous Republic of Crimea and the City of Sevastopol, as well as the Registration of Identity Documents and Confirmation of Ukrainian Citizenship , or documents certifying identity and confirming its special status" No. 1916-IX, which the people's deputies adopted on November 30.
The document regulates the mechanism for entering information about the registered place of residence of citizens in the occupied territories, and also allows determining the places of registration of documents.
The head of state also approved the Law "On Ratification of the Nagoya Protocol on Access to Genetic Resources and the Fair and Equitable Distribution of Benefits from Their Use to the Convention on Biological Diversity" No. 1926-IX, which was adopted by the Verkhovna Rada on December 2.
The purpose of the protocol is to provide proper access to genetic resources and the transfer of appropriate technologies, taking into account all rights to such resources and technologies, as well as to promote the preservation of biological diversity and the sustainable use of its components. Implementation of the document will help preserve natural resources, increase investment attractiveness and improve the image of the state, for which the issue of environmental protection is one of the priorities.
The President also signed the Law "On Ratification of the Agreement between Ukraine and the European Union on Ukraine's Participation in the Creative Europe Program (2021 - 2027)" No. 1963-IX, which the Verkhovna Rada supported on December 15. Ukraine has been participating in the mentioned program of the European Union since 2016, resulting in 38 international projects. The continuation of our country's participation in the EU program "Creative Europe" until 2027 will contribute to the implementation of Ukraine's strategic course towards full membership in the European Union through active cooperation in the field of culture.
