Задать вопрос специалисту

Приобрети журнал - получи консультацию экспертов

To top
NBU Rate
 

Ukraine Registers Draft Law on Tax on Cryptocurrency

Monday, 17 September 2018 16:49

The Verkhovna Rada of Ukraine registered a draft law on the taxation of transactions with virtual assets - crypto-currencies and tokens.

The respective draft law No.9083 is registered in the parliament on September 14, 2018. The initiators were 23 people's deputies, NV reports.

According to the explanatory note to this document, the individuals’ profit (incomes) from operations with virtual assets are proposed to be taxed at the rate of 5%.

At the same time, the profits of enterprises from operations with virtual assets will taxed at the base rate of 18% from January 1, 2024. However, during the period of legal regulation of the virtual assets market, the draft law authors consider it necessary temporarily, until December 31, 2024, to set the corporate profit tax rate for this type of profit also at 5%. The exception is the profit from operations with asset tokens, which certify the rights to the goods, to the profit from operations with which the tax rate is applied differently than to the profit from operations with virtual assets.
The authors of the draft law pointed out the removal of a large volume of transactions from the shadow market; replenishment of the state budget of Ukraine due to attraction to the taxation of the cardinally new type of income of individuals and legal entities - income from operations with virtual assets; stimulating the development of the virtual assets market in Ukraine.

According to authors of the document, in 2019-2024, the introduction of operations with virtual assets into the legal field will allow to additionally attract to the budget not less than UAH 1.27 billion annually.

It should be reminded that in Ukraine, the status of crypto-currencies is not regulated by law. Earlier, a number of people's deputies proposed to the Verkhovna Rada to legalize turnover of the crypto-currency in Ukraine, having registered two bills - No. 7183 and No. 7183-1.

However, the regulator – the National Securities and Stock Market Commission – refused to support these bills as they were filed. The commission draws attention to the inadmissibility of using the term "crypto-currency", because in its essence this concept is the result of financial engineering, and not "currency".

Что для Вас криптовалюта?

Виртуальные «фантики», крупная махинация вроде финансовой пирамиды - 42.2%
Новая эволюционная ступень финансовых отношений - 25.9%
Чем бы она не являлась, тема требует изучения и законодательного регулирования - 20.9%
Даже знать не хочу что это. Я – евро-долларовый консерватор - 6.2%
Очень выгодные вложения, я уже приобретаю и буду приобретать биткоины - 4.4%

29 августа вступила в силу законодательная норма о начислении штрафов-компенсаций за несвоевременную выплату алиментов (от 20 до 50%). Компенсации будут перечисляться детям

В нашей стране стоит сто раз продумать, прежде чем рожать детей - 33.3%
Лучше бы государство изобретало механизмы финансовой поддержки института семьи в условиях кризиса - 29.3%
Это не уменьшит числа разводов, но заставит отцов подходить к вопросу ответственно - 26.7%
Эта норма важна для сохранения «института отцовства». Поддерживаю - 9.3%