{"id":16177,"date":"2026-04-15T10:04:15","date_gmt":"2026-04-15T07:04:15","guid":{"rendered":"https:\/\/lexcovery.com\/2026\/04\/on-amending-paragraph-16-1-of-sub-section-10-of-section-xx-transitional-provisions-of-the-tax-code-of-ukraine-regarding-the-levy-of-the-military-tax\/"},"modified":"2026-04-15T10:04:15","modified_gmt":"2026-04-15T07:04:15","slug":"on-amending-paragraph-16-1-of-sub-section-10-of-section-xx-transitional-provisions-of-the-tax-code-of-ukraine-regarding-the-levy-of-the-military-tax","status":"publish","type":"post","link":"https:\/\/lexcovery.com\/en\/2026\/04\/on-amending-paragraph-16-1-of-sub-section-10-of-section-xx-transitional-provisions-of-the-tax-code-of-ukraine-regarding-the-levy-of-the-military-tax\/","title":{"rendered":"**On Amending Paragraph 16-1 of Sub-section 10 of Section XX &#8220;Transitional Provisions&#8221; of the Tax Code of Ukraine Regarding the Levy of the Military Tax**"},"content":{"rendered":"<p>Good day! Here is a concise analysis of the provided Law of Ukraine:<\/p>\n<p>1.  **Essence of the Law:** The Law amends the Tax Code of Ukraine regarding the military levy. It extends the duration of the military levy and stipulates that funds from it are directed to a special fund of the State Budget of Ukraine for the needs of the Armed Forces of Ukraine. The law also amends the Law of Ukraine &#8220;On the Status of People&#8217;s Deputies of Ukraine&#8221; regarding the use of funds by people&#8217;s deputies.<\/p>\n<p>2.  **Structure and Main Provisions:**<br \/>\n    *   The Law consists of two sections: &#8220;Amendments&#8221; and &#8220;Final Provisions.&#8221;<br \/>\n    *   Amendments have been made to paragraph 16-1 of subsection 10 of section XX &#8220;Transitional Provisions&#8221; of the Tax Code of Ukraine, namely:<br \/>\n        *   The term of the military levy has been extended until December 31 of the third calendar year following the year in which martial law is terminated or canceled.<br \/>\n        *   The designated purpose of the military levy has been established as a special fund of the State Budget for the needs of the Armed Forces of Ukraine.<br \/>\n    *   Amendments have been made to the Law of Ukraine &#8220;On the Status of People&#8217;s Deputies of Ukraine,&#8221; granting people&#8217;s deputies greater freedom in the use of funds related to the performance of \u0434\u0435\u043f\u0443\u0442\u0430\u0442\u0441\u044c\u043a\u0438\u0445 \u043f\u043e\u0432\u043d\u043e\u0432\u0430\u0436\u0435\u043d\u044c [deputy powers], without reporting and legal liability for their use.<\/p>\n<p>3.  **Key Provisions for Use:**<br \/>\n    *   The military levy will be in effect longer than previously anticipated, namely until the end of the third calendar year after the abolition of martial law.<br \/>\n    *   The paid funds from the military levy will be directed to support the Armed Forces of Ukraine.<br \/>\n    *   People&#8217;s deputies have received more discretion in the use of funds allocated for their activities, without the need to report on their use.<\/p>\n<p><a href=\"https:\/\/zakon.rada.gov.ua\/go\/4835-20\"><strong>Full text by link<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Good day! Here is a concise analysis of the provided Law of Ukraine: 1. **Essence of the Law:** The Law amends the Tax Code of Ukraine regarding the military levy. It extends the duration of the military levy and stipulates that funds from it are directed to a special fund of the State Budget of&hellip;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"pmpro_default_level":"","footnotes":""},"categories":[15,45],"tags":[],"class_list":["post-16177","post","type-post","status-publish","format-standard","hentry","category-ukrainian-legislation-general-en","category-ukrainian-legislation-important","pmpro-has-access"],"acf":{"patreon-level":0},"_links":{"self":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts\/16177","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/comments?post=16177"}],"version-history":[{"count":0,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts\/16177\/revisions"}],"wp:attachment":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/media?parent=16177"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/categories?post=16177"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/tags?post=16177"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}