In late September 2014 several legal regulations changing the taxation procedure for certain transactions with regard to the ATO conducted in Ukraine came into effect.
Thus, the Law of Ukraine "On amendments to the Tax Code of Ukraine to simplify the importation of de- fense products"15 as well as the Law of Ukraine "On amendments to the Tax Code of Ukraine to exempt the imports of defense products from taxation"16 exempts transactions for the import of defense products to the customs territory of Ukraine and their supply in the customs territory of Ukraine from VAT during the special period, the emergency state and the ATO period.
The list of such products shall be established by the Cabinet of Ministers of Ukraine.
Law No. 1668 "On amendments to the Tax Code of Ukraine regarding some issues of charitable aid taxation" 17 exempts charitable aid provided in favor of ATO participants, participants in mass acts of civil protest in Ukraine, whose health was impaired during such acts, as well as in favor of individuals residing in the ter- ritory of settlements where the АТО was (is) conducted) and individuals, who resided in Crimea and were ritory of settlements where the АТО was (is) conducted) and individuals, who resided in Crimea an forced to leave their place of residence due to the temporary occupation, from personal income tax.