Good day!<\/p>\n
1. **Essence of the law:** This resolution concerns the adoption as a basis of a draft law that amends the Tax Code of Ukraine and other legislative acts in order to regulate the circulation of virtual assets in Ukraine. In fact, this is the first step towards creating a legislative field for transactions with cryptocurrencies and other virtual assets.<\/p>\n
2. **Structure and main provisions:** The resolution consists of two points. The first point envisages the adoption as a basis of the draft Law of Ukraine on Amendments to the Tax Code of Ukraine and certain other legislative acts of Ukraine regarding the regulation of the circulation of virtual assets in Ukraine (reg. No. 10225-d). The second point instructs the Committee of the Verkhovna Rada of Ukraine on Finance, Tax and Customs Policy to finalize the draft law taking into account the proposals and submit it to the Verkhovna Rada of Ukraine for consideration in the second reading.<\/p>\n
3. **Key provisions for use:** The most important thing is that the draft law has been adopted as a basis and will be finalized. This means that the sphere of virtual assets in Ukraine needs legislative regulation, and this process has already begun. It is worth monitoring the further progress of the draft law and its final version, as this will affect the taxation and legal status of virtual assets.<\/p>\n