Good day! Now I will explain the main provisions of this Law to you.
1. **Essence of the Law:** The law aims to support the State Enterprise “Production Association Yuzhny Machine-Building Plant named after O.M. Makarov” under martial law. It provides for a temporary suspension of measures to repay the tax debt and suspension of the statute of limitations regarding this enterprise.
2. **Structure and main provisions:**
* The law amends the Tax Code of Ukraine, supplementing subsection 10 of section XX “Transitional Provisions” with a new paragraph 77.
* According to this paragraph, until January 1, 2027, the controlling bodies do not take measures to repay the tax debt, provided for by Articles 59-60, 87-101 of the Tax Code, and the statute of limitations defined by paragraph 102.4 of Article 102 of this Code is suspended.
* Also, changes have been made to the Law of Ukraine “On Enforcement Proceedings”, namely, the term of the provisions relating to this enterprise has been extended until 2027.
3. **Key provisions for use:**
* The law temporarily exempts the State Enterprise “Production Association Yuzhny Machine-Building Plant named after O.M. Makarov” from certain measures to repay the tax debt and suspends the statute of limitations regarding it until January 1, 2027. This means that the controlling bodies cannot apply standard procedures for collecting tax debt from the enterprise during this period.
* The law enters into force on the day following the day of its publication, so it is important to take this date into account when applying its provisions.
* It is worth paying attention to the fact that the changes to the Law of Ukraine “On Enforcement Proceedings” also extend the validity of certain provisions regarding this enterprise until 2027.
