We invite you to familiarize yourself with key legislation changes related to civil society organizations' activities. In the September issue for the first half of the month, the Ukrainian Center for Independent Political Research has collected the main topics worth knowing about:
- A law on the possibility of importing vehicles for CSOs as humanitarian aid is adopted
- Draft laws on preferential importation of vehicles by civil society organizations and volunteers for the Armed Forces of Ukraine were registered.
Read more about these changes and find out how they will affect the work of CSOs.
Adopted legal acts
Parliament adopted the law on humanitarian vehicles for CSOs in the second reading.
What the law is about: The law grants verified civil society and charitable humanitarian organizations the right to import humanitarian vehicles for statutory and humanitarian activities. The procedure for granting the status of a verified humanitarian organization is to be determined by the Cabinet of Ministers.
The law also prohibits the use of such vehicles for commercial purposes. Such vehicles may be used only for humanitarian response and assistance to war victims.
The respective innovations will come into force three months after the day following the day of publication of the Law.
Why it is important: From now on, verified civil society and charitable organizations can import vehicles as humanitarian aid for their statutory and humanitarian activities. This will significantly simplify and increase the efficiency of such organizations and make their assistance to the population faster and more effective. The UCIPR team was involved in the work on the text of the Law and advocacy for its preparation and adoption, welcomes its adoption, and will continue to advocate for its implementation.
Registered legal acts
Draft laws on the exemption from taxation of the importation of vehicles by volunteers and other categories of persons have been registered.
What the draft laws are about: The draft laws propose to exempt from VAT and excise tax, as well as to exempt from import duty the import of vehicles imported by public associations and/or charitable organizations included in the Register of Non-Profit Institutions and Organizations, and/or benefactors - individuals who are included in the Register of Volunteers for their further free transfer to the Armed Forces of Ukraine, other military formations, their formations, military units, subdivisions.
A vehicle imported under this procedure cannot be alienated and/or transferred to third parties other than the Armed Forces of Ukraine for three years. In case of violation of this prohibition, the taxpayer is obliged to pay the amount of value-added tax that should have been paid upon importation of such a vehicle into the customs territory of Ukraine and to pay a penalty per the law.
The Cabinet of Ministers will determine the procedure for identifying organizations/volunteers, documents confirming their status, and the procedure for transferring vehicles.
Why it is important: The exemption from taxation and import duties on vehicles imported by volunteers and/or public associations for the needs of the Defense Forces will be an additional incentive to more effectively provide the Defense Forces with the necessary passenger cars, car bodies, trailers and semi-trailers, motorcycles, vehicles designed to transport 10 people or more, and vehicles for the transportation of goods.
The digest is produced by NGO “Ukrainian Center for Independent Political Research” with the support of the Askold and Dir Fund as a part of the the Strong Civil Society of Ukraine - a Driver towards Reforms and Democracy project, implemented by ISAR Ednannia, funded by Norway and Sweden. The contents of this publication are the sole responsibility of UCIPR and can in no way be taken to reflect the views the Government of Norway, the Government of Sweden and ISAR Ednannia.
If you have any questions or suggestions, we will be glad to hear from you on the UCIPR Facebook page.
Read also: The Verkhovna Rada has adopted draft law No. 12010: new opportunities for CSOs