Analysis of the Draft Law:
Essence of the Draft Law
The draft law proposes amendments to the Tax Code of Ukraine regarding the right to a tax social benefit in cases of deprivation of state awards. The main purpose is to regulate the conditions of losing this right and to expand the categories of persons who will be entitled to tax benefits.
Structure and Main Provisions of the Draft Law
The draft law consists of several main provisions amending Article 169 of the Tax Code of Ukraine:
- Defining the conditions for losing the right to a tax social benefit in case of deprivation of a state award.
- Expanding the circle of persons who will have the right to tax social benefits, including combat veterans, families of fallen veterans, persons with disabilities due to war.
- Changes in the wording of subsections defining categories of persons with special merits to the Motherland.
Main Provisions and Their Importance
For legislators and experts, it is important to establish clear conditions under which a person loses the right to a tax benefit in case of deprivation of state awards. This will help avoid legal loopholes and ensure fairness in the application of tax benefits.
For businesses and citizens, the key change is the expansion of categories of persons who can receive tax benefits. This includes combat veterans, their family members, persons with disabilities due to war, and families of fallen veterans, which significantly broadens the circle of persons who can use such benefits.
The changes in the draft law reflect the aspiration for social justice and support for those with special merits to the state, as well as ensuring the compliance of tax legislation with other laws of Ukraine.
Analysis of Other Documents:
1. Position of the Document Author:
The initiator of the draft law is the President of Ukraine, who supports the draft law, defining it as urgent for extraordinary consideration by the Verkhovna Rada of Ukraine. The project aims to deprive persons stripped of state awards of the right to a tax social benefit.
2. Main Provisions of the Document:
- The draft law provides for amendments to the Tax Code of Ukraine, specifically to Article 169, regarding the loss of the right to a tax social benefit by persons deprived of the title of Hero of Ukraine.
- The purpose of the draft law is to prevent persons deprived of state awards from receiving a tax social benefit.
- The draft law may impact state and local budget indicators by increasing personal income tax revenues.
- The Committee on Finance, Tax and Customs Policy supports the draft law and recommends adopting it in the second reading, taking into account technical and legal amendments.
- There are observations regarding the legal certainty of the draft law, which indicate the need for refinement to comply with the rule of law principle.
These provisions may be important for legislators, experts, and citizens, as they relate to financial aspects and the impact on social benefits, and also provoke discussions about legal accuracy and fairness.
