Pursuant to the Bill (Reg. No.4200), till 1 January 2011 it is prohibited to increase the rates of taxes and duties, obligatory payments (except of excise duty); the rates of a single tax defined by the local self-government bodies as of 1 January 2009 in compliance with the Decree of the President of Ukraine "On the Simplified System of Taxation, Registration and Accountability of the Subjects of Small Entrepreneurship"; the rates of trade license fixed by the local self-government bodies as of 1 January 2009.
However, the members of the Main Scientific Experts Office of The Verkhovna Rada of Ukraine Secretariate, "such a moratorium will be of no legal significance, as the Laws of Ukraine have equal legal force in compliance with the regulations of the Constitution of Ukraine".