The Verkhovna Rada initiates privileges in the CCU and the TCU for defense goods
Danylo Hetmantsev, Chairman of the Tax Committee of the Verkhovna Rada of Ukraine, said that he and his colleagues had registered draft laws No. 12266 and No. 12267 on amendments to the Commercial Code and the Tax Code. These drafts provide for:
► granting a customs duty exemption for components imported for use in the production of shells and ammunition;
► extension of the customs duty exemption for UAVs, night vision devices, anti-drone guns, etc. (the list of goods is specified in paragraph 9-24 of the "Final and Transitional Provisions" of the CCU)
► expanding the list of components and materials imported by enterprises producing unmanned systems (extending the exemption not only to UAVs, but also to land and water unmanned systems);
► postponement until January 1, 2027 of the introduction of the requirement to comply with the environmental standards of Euro 6 for vehicles under codes 8701 20, 8702, 8704, 8705 according to UKTZED, both for new vehicles and those that were in use (such requirements will take effect from January 1, 2025 without amendments);
► support for charity and volunteering:
♦ the possibility for a non-profit organization to provide charitable assistance directly to military personnel and their families without the risk of losing the status of a non-profit organization due to the lack of relevant provisions in the charter;
♦ non-taxation of personal income tax on income in the form of funds raised by volunteers and transferred to charitable foundations;
♦ ensuring the possibility of providing additional benefits to employees of a non-profit organization without the risk of losing the status of a non-profit organization (the limit is no more than 5% of annual income);
► support for Ukrainian cinematography (extension of the VAT exemption for national films until the end of martial law);
► deregulation of the used car market (abolition of the requirement for appraisal);
► full and final fiscalization of the gambling business.