- Article 1. Definition of Terms
- Article 2. Taxpayers
- Article 3. Object of Taxation
- Article 4. Gross Revenues
- Article 5. Gross Expenses
- Article 6. Procedure of Taking into Account Negative Value of Object of Taxation in the Results of Future Tax Periods
- Article 7. Taxation of Special Transactions
- Article 8. Amortization
- Article 9. Amortization of expenses involved in producing minerals
- Article 10. Taxation rate
- Article 11. Accounting rules
- Article 12. Bad debt
- Article 13. Taxation of non-residents
- Article 14. Taxation of agricultural producers
- Article 15. Order of amendments to the Law
- Article 16. Order of accrual and terms of payment of tax
- Article 17.
- Article 18. Special rules
- Article 19. Prevention of double taxation
- Article 20. Taxpayers’ responsibilities
- Article 21. Other provisions
- Article 22. Final provision
LAW OF UKRAINE
On Taxation of Company Profit
(The Official Journal of the Verkhovna Rada (OJVR) 1995, No. 4, page 28)
{Enacted pursuant to Resolution of the Verkhovna Rada No. 335/94-ВР of 28.12.94, OJVR, 1995, No. 4, page 29}
{As amended pursuant to Laws
No. 397/95-ВР of 20.10.95, OJVR, 1995, No. 38, page 286
No. 143/96-ВР of 24.04.96, OJVR, 1996, No. 25, page 101
No. 303/96-ВР of 10.07.96, OJVR, 1996, No. 41, page 192
No. 483/96-ВР of 12.11.96, OJVR, 1996, No. 52, page 302}
{In the edition of Law No. 283/97-ВР of 22.05.97, OJVR, 1997, No. 27, page 181}
{As amended pursuant to Laws
No. 535/97-ВР of 19.09.97, OJVR, 1997, No. 47, page 294
No. 607/97-ВР of 04.11.97, OJVR, 1998, No. 2, page 7
No. 639/97-ВР of 18.11.97, OJVR, 1998, No. 10, page 35
No. 793/97-ВР of 30.12.97, OJVR, 1998, No. 18, page 94
No. 25/98-ВР of 15.01.98, OJVR, 1998, No. 25, page 147
No. 98/98-ВР of 10.02.98, OJVR, 1998, No. 26, page 151
No. 269-XIV (269-14) of 20.11.98, OJVR, 1999, No. 1, page 1
No. 285-XIV (285-14) of 01.12.98, OJVR, 1999, No. 2-3, page 21
No. 309-XIV (309-14) of 11.12.98, OJVR, 1999, No. 4, page 33
No. 312-XIV (312-14) of 11.12.98, OJVR, 1999, No. 4, page 35
No. 317-XIV (317-14) of 16.12.98, OJVR, 1999, No. 2-3, page 22
No. 320-XIV (320-14) of 17.12.98, OJVR, 1999, No. 5-6, page 39
No. 371-XIV (371-14) of 29.12.98, OJVR, 1999, No. 8, page 55
No. 393-XIV (393-14) of 14.01.99, OJVR, 1999, No. 9-10, page 66
No. 403-XIV (403-14) of 15.01.99, OJVR, 1999, No. 15, page 83
No. 484-XIV (484-14) of 16.03.99, OJVR, 1999, No. 17, page 114
No. 515-XIV (515-14) of 18.03.99, OJVR, 1999, No. 18, page 140
No. 568-XIV (568-14) of 06.04.99, OJVR, 1999, No. 28, page 229
No. 722-XIV (722-14) of 03.06.99, OJVR, 1999, No. 32, page 264
No. 934-XIV (934-14) of 14.07.99, OJVR, 1999, No. 38, page 338
- Law is valid until 01.01.2002
No. 971-XIV (971-14) of 15.07.99, OJVR, 1999, No. 38, page 352
No. 973-XIV (973-14) of 15.07.99, OJVR, 1999, No. 39, page 356
No. 977-XIV (977-14) of 15.07.99, OJVR, 1999, No. 39, page 357
No. 1133-XIV (1133-14) of 07.10.99, OJVR, 1999, No. 48, page 418
No. 1157-XIV (1157-14) of 19.10.99, OJVR, 1999, No. 50, page 435
No. 1160-XIV (1160-14) of 19.10.99, OJVR, 1999, No. 50, page 437
No. 1278-XIV (1278-14) of 03.12.99, OJVR, 2000, No. 2, page 16
No. 1288-XIV (1288-14) of 14.12.99, OJVR, 2000, No. 5, page 34
No. 1375-XIV (1375-14) of 13.01.2000, OJVR, 2000, No. 10, page 78
No. 1458-III (1458-14) of 17.02.2000, OJVR, 2000, No. 14-15-16, page 121
No. 1523-III (1523-14) of 02.03.2000, OJVR, 2000, No. 20, page 149
No. 1559-III (1559-14) of 16.03.2000, OJVR, 2000, No. 22, page 172
No. 1606-III (1606-14) of 23.03.2000, OJVR, 2000, No. 25, page 197
No. 1608-III (1608-14) of 23.03.2000, OJVR, 2000, No. 26, page 209
No. 1694-III (1694-14) of 20.04.2000, OJVR, 2000, No. 32, page 254
No. 1715-III (1715-14) of 11.05.2000, OJVR, 2000, No. 32, page 260
No. 1749-III (1749-14) of 01.06.2000, OJVR, 2000, No. 35, page 283 No. 1805-III (1805-14) of 08.06.2000, OJVR, 2000, No. 39, page 333
No. 1807-III (1807-14) of 08.06.2000, OJVR, 2000, No. 38, page 318
No. 1812-III (1812-14) of 08.06.2000, OJVR, 2000, No. 38, page 319
No. 1841-III (1841-14) of 22.06.2000, OJVR, 2000, No. 46, page 393
No. 1926-III (1926-14) of 13.07.2000, OJVR, 2000, No. 43, page 363
No. 1953-III (1953-14) of 14.09.2000, OJVR, 2000, No. 45, page 375
No. 1954-III (1954-14) of 14.09.2000, OJVR, 2000, No. 43, page 370
No. 1969-III (1969-14) of 21.09.2000, OJVR, 2000, No. 45, page 377
No. 1991-III (1991-14) of 21.09.2000
– enters into force on 01.01.2001, OJVR
, 2000, No. 48, page 406 No. 2120-III (2120-14) of 07.12.2000, OJVR, 2001, No. 2-3, page 1
No. 2136-III (2136-14) of 07.12.2000, OJVR, 2001, No. 4, page 17
No. 2181-III (2181-14) of 21.12.2000
- enters into force on 1 April 2001, OJ
No. 2199-III (2199-14) of 21.12.2000, OJVR, 2001, No. 7, page 36
No. 2211-III (2211-14) of 11.01.2001, OJVR, 2001, No. 11, page 46
No. 2323-III (2323-14) of 22.03.2001, OJVR, 2001, No. 20, page 96
No. 2355-III (2355-14) of 05.04.2001, OJVR, 2001, No. 23, page114
No. 2406-III (2406-14) of 17.05.2001, OJVR, 2001, No. 32, page 169
No. 2410-III (2410-14) of 17.05.2001, OJVR, 2001, No. 30, page 143
No. 2711-III (2711-14) of 20.09.2001, OJVR, 2002, No. 2, page 11
No. 2712-III (2712-14) of 20.09.2001, OJVR, 2002, No. 2, page 12
- enters into force on 01.01.2002
No. 2744-III (2744-14) of 04.10.2001,
No. 2779-III (2779-14) of 15.11.2001, OJVR, 2002, No. 9, page 68
No. 2831-III (2831-14) of 29.11.2001, OJVR, 2002, No. 8, page 63
No. 2866-III (2866-14) of 29.11.2001, OJVR, 2002, No. 10, page 78
- enters into force on 01.01.2002
No. 2905-III (2905-14 of 20.12.2001,
No. 2921-III (2921-14) of 10.01.2002, OJVR, 2002, No. 16, page 114
No. 2975-III (2975-14) of 17.01.2002, OJVR, 2002, No. 17, page 122
No. 3045-III (3045-14) of 07.02.2002, OJVR, 2002, No. 29, page 192
No. 3073-III (3073-14) of 07.03.2002, OJVR, 2002, No. 31, page 214
No. 3118-III (3118-14) of 07.03.2002, OJVR, 2002, No. 33, page 238}
{F
Court No. 11-rp/2002 (v011p710-02) of 13.06.2002}
{A
No. 40-IV (40-15) of 04.07
No. 43-IV (43-15) of 04.07.2002, OJVR, 2002, No. 35, page 259
No. 349-IV (349-15) of 24.12.2002, OJVR, 2003, No. 12, page 88
- see additionally Law No. 1344-IV (1344-15) of 27.11.2003
No. 380-IV (380-15) of 26.12.2002, OJVR, 2003, No. 10-11, pa
No. 429-IV (429-15) of 16.01.2003, OJVR, 2003, No. 10-11, page 87
No. 440-IV (440-15) of 16.01.2003, OJVR, 2003, No. 14, page 99
No. 601-IV (601-15) of 06.03.2003, OJVR, 2003, No. 24, page 162
No. 762-IV (762-15) of 15.05.2003, OJVR, 2003, No. 30, page 247
No. 777-IV (777-15) of 15.05.2003, OJVR, 2003, No. 30, page 249
No. 849-IV (849-15) of 22.05.2003, OJVR, 2003, No. 33-34, page 267
No. 856-IV (856-15) of 22.05.2003, OJVR, 2003, No. 36, page 280
No. 889-IV (889-15) of 22.05.2003, OJVR, 2003, No. 37, page 308
No. 911-IV (911-15) of 05.06.2003, OJVR, 2003, No. 39, page 334
No. 973-IV (973-15) of 19.06.2003, OJVR, 2003, No. 45, page 363
No. 1096-IV (1096-15) of 10.07.2003, OJVR, 2004, No. 6, page 38
No. 1158-IV (1158-15) of 15.10.2003, OJVR, 2004, No. 8, page 67
No. 1300-IV (1300-15) of 20.11.2003, OJVR, 2004, No. 14, page 195