The law establishes linear rate for taxation of passive income of natural persons in the amount of 15%.;
taxation of royalty, investment income and dividends shall be exercised on the basis of the version of the Tax Code of Ukraine, effective prior to July 1, 2014;
any other passive income from investment of money shall be taxed at the rate of 15%.
The law amends the Budget Code of Ukraine.
The respective bill was registered under No. 4101а.
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