On 21 December 2016, the Verkhovna Rada of Ukraine adopted the Law of Ukraine "On Amendments to the Tax Code of Ukraine on improving the investment climate in Ukraine" which introduced cancellation of passport stamps during the abroad business trips.
Experts of the EBA Regulatory Affairs Committee worked on these amendments to cancel the obligatory passport stamps by the authorized representative of the State Border Service of Ukraine.
According to the EBA representatives, such passport stamps were the outdated regulation. Since the boarding passes for the plane with the name and surname, date and time of airport check-in as well as stamps of the border service of the trip country or other relevant documents can be sufficient evidence that the employee was on business trip abroad.
The EBA welcomes such changes and expresses its acknowledgement to both the EBA’s members who were actively involved and the Government officials for making the novelty come true.
On 21 December 2016, the Verkhovna Rada of Ukraine adopted the Law of Ukraine «On Amendments to the Tax code of Ukraine on improving the investment climate in Ukraine» №1797-VIII (Law of Ukraine), which introduced amendments to the Art.170 of the Tax Code of Ukraine.
In particular, the Law of Ukraine introduced amendments to the sub-clause "a" of the sub-clause 170.9.1 of the clause 170.9 of the Article 170 and stated that the daily allowance in case of abroad business trips to the countries that requires visas or permit for entry is settled:
“…upon availability of the documentary evidence of business travel (stamps of the border service of the trip country, travel tickets, invoices for accommodation and/or any other documents that prove being on business trip)…”
Previously, the relevant clause of the Tax Code of Ukraine required the passport stamp by the authorized representative of the State Border Service of Ukraine.
The Law of Ukraine was published in “Holos Ukrainy” №251 on 31 December 2016.