The draft law, in particular, took into account amendment 5, which proposes the subparagraph 164.2.19 of the paragraph 164.2 of the article 164 of the Tax Code of Ukraine - to read in wording as follows:
"164.2.19. the amount of pensions (including the amount of indexation accrued according to law) or a monthly lifetime allowance received by the taxpayer from the Pension Fund of Ukraine or the budget in accordance with the law if their amount exceeds ten subsistence minimum for persons unable to work (per month), established on January 1 of the accounting tax year - in the part of such excess, and pensions from foreign sources if in accordance with international treaties ratified by the Verkhovna Rada of Ukraine, such pensions shall be taxable or not taxable in the country their payments.
The provisions of this subparagraph shall not apply to pensions granted to combatants, war invalids and persons covered by the Article 10 of the Law of Ukraine "On the status of war veterans, guarantees of their social protection".
The draft law also proposed that the Act comes into force on the first number of the month following the month of its publication.