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Law on Amending Article 169 of the Tax Code of Ukraine Regarding the Loss of the Right to a Tax Social Benefit in Case of Deprivation of a State Award of Ukraine

Law Amending Article 169 of the Tax Code of Ukraine Regarding Termination of Tax Social Benefits for Persons Who Have Lost or Been Deprived of the Relevant Status Granting the Right to Such Benefit

The law is structurally composed of two sections: the first introduces amendments to the Tax Code, and the second contains final provisions regarding the law’s entry into force and implementation.

The key provision of the law is that the tax social benefit provided for in subparagraphs “c” – “e” of subparagraph 169.1.3 and subparagraph 169.1.4 of paragraph 169.1 of the Tax Code shall be terminated from the tax month following the month of loss or deprivation of the relevant status. This specifically applies to persons who have been deprived of state awards of Ukraine.

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