Verkhovna Rada terminates re-registration of religious organizations

8 December 2017, 09:19 | Legislation | 1 |   | Code for Blog |  | 

Ukrainian Parliament (the Verkhovna Rada) adopted amendments to the Tax Code of Ukraine, which cancel the re-registration of religious organizations and guarantee automatic inclusion in the Register of non-profit institutions and organizations.

The vote was held on the evening of December 7.

On the initiative of the Inter-faction Union “For Spirituality, Morality and Health of Ukraine”, MP Oksana Prodan proposed amendments to the Draft Law “On Amendments to the Tax Code of Ukraine regarding the Balance of Budget Revenues in 2018” (Reg. No. 6776- e), reports the Institute of Religious Freedom.

The adopted changes overlap all the provisions of draft law 6696, which were co-sponsored by representatives of all parliamentary factions and groups (Pavlo Unguryan, Oksana Prodan and others), and experts from the Verkhovna Rada and public organizations, the Ministry of Justice and the All-Ukrainian Council of Churches and Religious Organizations also participated in its elaboration.

Therefore, in order that the religious organization was included in the new Register of non-profit institutions and organizations, only one of the requirements contained in paragraph 2 of point 133.4.1 of Article 133 of the Tax Code is enough to comply with one of the requirements of the Tax Code, namely to be registered in accordance with the Law of Ukraine “On Freedom of Conscience and Religious Organizations”.

At the request of a religious organization, she can file a copy of her statute with the tax authority.

Thus, the bill passed by the Parliament No. 6776-d abolished the requirement to introduce any additional provisions to the charters of religious organizations as a condition to retain their non-profit status.

At the same time, religious organizations in their activity still have to comply with the requirements of paragraph 133.4.2 of Article 133 of the Tax Code of Ukraine - that is, to carry out only non-profit activities stipulated by their charters and the Law on Freedom of Conscience:

“Profits (profits) of a non-profit organization are used exclusively to finance expenditures for the maintenance of such a non-profit organization, the realization of goals (goals, objectives) and activities defined in its constituent documents.

Revenues of non-profit religious organizations are also used for non-profit (charitable) activities stipulated by law for religious organizations, including the provision of humanitarian assistance, charity, charity.”

In case of violation of this norm, such a religious organization may be excluded from the control body of the Register of non-profit institutions and organizations and will be considered a taxpayer of income from the first day of the month following the month in which such violation was committed.

As the IRS reported, the All-Ukrainian Council of Churches and Religious Organizations stated that it was inexpedient to re-register religious organizations. The religious community urged parliamentarians to adopt amendments proposed by draft No. 6696, since the re-registration of each religious community is a lenghty, expensive and inexpedient process.

It should be borne in mind that religious organizations can act solely as non-profit organizations, and donations and other proceeds under Article 18 of the Law of Ukraine “On Freedom of Conscience and Religious Organizations” are not subject to taxation.

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  • tiart | 17 December 2017, 14:34
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    І це коли вже більшість перереєструвалась...

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  • Стефан | 17 October 2018, 23:29

    Слушать Патриарха Филарета - это и есть согласие.

  • Ігор Затятий | 17 October 2018, 22:16

    Друге.

  • enzian | 17 October 2018, 20:52

    Або тому митрополитові бракує розуму, або він провокатор.

  • lerer10225@com.ua | 17 October 2018, 20:40

    О, Господи! Врозуми керівників Твоєї Церкви! Вгамуй їх абмбіції і претензії на єдино правильно їхню думку! Нагадай їм, що вони браття і сестри!Про любов між ними , щоб стали Твоїми друзями! Нагадай

  • Михаил | 17 October 2018, 19:05

    Во всем согласен с Владыкой Борисом. Православные Церкви всегда будут конфликтовать и спорить между собой, пока у них не будет единого центра или первоиерарха всех православных. Турецкий патриарх для

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