The members of the Committee considered the draft Law on Amendments to Article 165 of the Tax Code of Ukraine No. 5162. The draft law proposes to add a new paragraph to Article 165 of the Tax Code, providing for exemption from taxation of income received in the form of support provided by the President's Fund for Support of Education, Science and Sports.
During the discussion, MPs noted that the bill was agreed without comments with the Ministry of Finance, the Ministry of Economic Development, Trade and Agriculture, the Ministry of Youth and Sports, the Ministry of Digital Transformation and supported the legislative initiative.
According to the members of the Committee, the implementation of the draft law will encourage the recipients of financial support to participate in the implementation of projects carried out at the expense of funds provided by the Presidential Fund for Education, Science and Sports.
The Committee decided to recommend to the Verkhovna Rada, based on the results of consideration of the bill in the first reading, to adopt it as a basis and in general.