The bill (Reg. No. 9649-д) is to promote and
implement the national project "Air express" the construction of a
high-speed rail service between Kyiv and Boryspil international airport, and
the construction of the other infrastructure facilities of Kyiv region approved
by the Cabinet of Ministers. The project is implemented at the expense of the
sovereign loan issued by China and under the contract concluded with the
non-resident representative office of the China National Corporation of Machine
Industry and General Contracting.
Thus, chapter XX
"Transitional provisions" of the Tax Code of Ukraine is supplemented
with paragraph 27
The term "party to the contract" described in Chapter XX,
"Transitional Provisions" of the abovementioned Code for tax purposes
determines the client and the performer, among which the customer is a state
enterprise established by the Cabinet of Ministers of Ukraine as an Agent for implementation of the national project
"Air Express" and the performer - non-resident who is a party to the contract concluded with the
customer to implement the national project “Air Express”.
It is stipulated to
supplement section 4 with paragraph 27 and section 6 with paragraph 5.