At the meeting of the Verkhovna Rada of Ukraine, which took place on June 17, the draft Law "On Amending the Tax Code of Ukraine on Creating Favorable Conditions for the Provision of Educational Services by Preschool and General Educational Institutions of Non-State Ownership" was adopted as a basis.
According to the new draft law, in the future preschool and general education institutions of non-state ownership may be exempted from paying income tax, tax on immovable property other than land, and also from paying land tax.
"Educational activities of non-state schools and kindergartens are of great public and state importance. Modern non-state schools and kindergartens are an integral part of the national education system, aiming to implement modern high-quality educational models. The activities of such non-state educational institutions make it possible to attract investments, the best world experience and educational programs and pedagogical approaches to the educational sector of Ukraine without budget funding.
"Private education makes available to citizens educational services that, due to one or another objective circumstances, cannot be realized at the current stage of the country's development within the limits of public educational institutions of the budgetary sphere," the explanatory note states.
According to the authors of the draft law, this law should contribute to the creation of additional conditions for the development of the education system of Ukraine and the infrastructure of preschool and general educational institutions of non-state ownership.
"The draft Law on Amendments to the Tax Code of Ukraine (on the creation of favorable conditions for the provision of educational services by preschool and general educational institutions of non-state ownership) (No. 2276) has been adopted as a basis and is being prepared for the second reading, which will make it possible to prevent a dramatic reduction in the private education sector .
If there are doubts about the fact that, for example, the profits are not invested in educational institutions, but are distributed among investors, all amendments to resolve such situations can be made in the mode of the second reading," Liliya Hrynevych, head of the Verkhovna Rada Committee on Science and Education, commented on the event .
