This resolution of the Verkhovna Rada of Ukraine concerns the adoption as a basis of a draft law that amends Section XX “Transitional Provisions” of the Tax Code of Ukraine. The draft law (reg. No. 13415) aims to introduce a mechanism for compensating investments through taxes.
**Structure and main provisions:**
1. **Adoption as a Basis:** The Verkhovna Rada adopts as a basis the draft Law of Ukraine on Amendments to Section XX “Transitional Provisions” of the Tax Code of Ukraine regarding compensation of investments through taxes (reg. No. 13415).
2. **Finalization of the Draft Law:** The Committee of the Verkhovna Rada of Ukraine on Finance, Tax and Customs Policy is instructed to finalize the draft law taking into account proposals and amendments from subjects of the right of legislative initiative and the opinion of the Committee, and to submit it to the Verkhovna Rada of Ukraine for consideration in the second reading.
**Key provisions for use:**
* The draft law concerns amendments to the Tax Code of Ukraine, namely the section governing transitional provisions.
* It aims to stimulate investment through a tax compensation mechanism.
* The final text of the amendments to the Tax Code will be determined after the draft law is finalized by the Committee and adopted by the Verkhovna Rada in the second reading.
