Of course, here is the translation of the act description:
1. **Essence of the Law:** This resolution of the Cabinet of Ministers of Ukraine introduces an experimental project “National Cashback” aimed at stimulating the production and consumption of Ukrainian goods and services. The project envisages the provision of state monetary compensation (cashback) to buyers who purchase goods of Ukrainian production, as well as fuel, within the framework of the All-Ukrainian economic platform “Made in Ukraine”. The goal is to support domestic industry, increase domestic demand and restore the economy.
2. **Structure of the Law:** The resolution consists of four points and the approved Procedure for the implementation of the experimental project. The main provisions include the definition of the cashback mechanism, requirements for project participants (manufacturers, sellers, buyers), the procedure for financing and information interaction between various bodies and institutions. The procedure defines the procedure for the implementation of the experimental project, terms, requirements for participants, the procedure for calculating and using cashback.
3. **Main Provisions:**
* Cashback is accrued as a percentage of the value of purchased goods (5% or 15% for goods and 5-15% for fuel).
* To receive cashback, it is necessary to open a special account in an authorized bank and register through the “Diia” portal.
* Cashback can be used to purchase certain categories of goods (food, medicine, medical devices, books) or for charity.
* Participation in the project is voluntary for manufacturers and sellers who must meet certain criteria.
* The total amount of cashback per month cannot exceed 3,000 hryvnias.
* **** The act concerns changes in taxation, as it affects the tax base and accounting for cashback transactions.
