The legislative act exempts charitable assistance, provided in the course of the anti-terrorist operation and after its completion – by 31 December of the year following the year of the end of the anti-terrorist operation, from taxation by amending the Tax Code of Ukraine.
The law grants income tax benefits to economic entities that provide charitable assistance to participants of the anti-terrorist operation, and specifying the order of providing and imposing taxes on charitable assistance by the volunteers.
The bill was registered under No.4455а.
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