{"id":8025,"date":"2025-10-07T13:03:05","date_gmt":"2025-10-07T10:03:05","guid":{"rendered":"https:\/\/umdigital.science\/?p=8025"},"modified":"2025-10-07T14:29:14","modified_gmt":"2025-10-07T11:29:14","slug":"45-draft-law-processing-10225d","status":"publish","type":"post","link":"https:\/\/umdigital.science\/en\/45-draft-law-processing-10225d\/","title":{"rendered":"45. Draft law processing 10225\u0414"},"content":{"rendered":"<div class='flex_column av-6gy8bi-cf280928d308bbde8794cb44e22ae328 av_one_third  avia-builder-el-0  el_before_av_two_third  avia-builder-el-first  first flex_column_div '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mggcbtnv-2549d309685eb94c267b6413507b6750\">\n.avia-image-container.av-mggcbtnv-2549d309685eb94c267b6413507b6750 img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-mggcbtnv-2549d309685eb94c267b6413507b6750 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-mggcbtnv-2549d309685eb94c267b6413507b6750 av-styling- avia-align-center  avia-builder-el-1  avia-builder-el-no-sibling '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img decoding=\"async\" class='wp-image-8000 avia-img-lazy-loading-not-8000 avia_image ' src=\"https:\/\/umdigital.science\/wp-content\/uploads\/10225d-300x247.png\" alt='' title='10225\u0414'  height=\"247\" width=\"300\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/umdigital.science\/wp-content\/uploads\/10225d-300x247.png 300w, https:\/\/umdigital.science\/wp-content\/uploads\/10225d.png 598w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div><\/div><\/div><\/div>\n<div class='flex_column av-4xnpda-f10e8f879a1e8f86439e397120fa9d6c av_two_third  avia-builder-el-2  el_after_av_one_third  el_before_av_one_third  flex_column_div '     ><section  class='av_textblock_section av-2rczlq-1d9a70576b08efcd3b86642d8fe53981'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Experts of the <a href=\"https:\/\/umdigital.science\/\">NGO \u201cUkrainian Modern Digital Science\u201d (UMDS)<\/a> \u2014<br \/>\nTetiana Dmytrenko, Oleksii Feshchenko, and Viacheslav Cherkashyn \u2014<br \/>\nsubmitted official proposals for the second reading of the <a href=\"https:\/\/itd.rada.gov.ua\/billinfo\/Bills\/Card\/56271\">Draft Law No. 10225-d dated April 24, 2025, \u201cOn Amendments to the Tax Code of Ukraine and Certain Other Legislative Acts Regarding the Regulation of Virtual Assets in Ukraine\u201d<\/a>, registered by the Verkhovna Rada Committee on Finance, Tax, and Customs Policy.<\/p>\n<\/div><\/section><\/div><div class='flex_column av-9fj91a-4fa952e4f452e6b1d5867cbe2bf64ff8 av_one_third  avia-builder-el-4  el_after_av_two_third  el_before_av_two_third  first flex_column_div column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mggdgx87-71d1bf4a10726db6a0a5a57033b568ef\">\n.avia-image-container.av-mggdgx87-71d1bf4a10726db6a0a5a57033b568ef img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-mggdgx87-71d1bf4a10726db6a0a5a57033b568ef .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-mggdgx87-71d1bf4a10726db6a0a5a57033b568ef av-styling- avia-align-center  avia-builder-el-5  el_before_av_image  avia-builder-el-first '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img decoding=\"async\" class='wp-image-8012 avia-img-lazy-loading-not-8012 avia_image ' src=\"https:\/\/umdigital.science\/wp-content\/uploads\/images-2.jpeg\" alt='' title='images'  height=\"209\" width=\"241\"  itemprop=\"thumbnailUrl\"  \/><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mggdj4ep-12ed4303a49e7c6a4b1bfddcc725d188\">\n.avia-image-container.av-mggdj4ep-12ed4303a49e7c6a4b1bfddcc725d188 img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-mggdj4ep-12ed4303a49e7c6a4b1bfddcc725d188 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-mggdj4ep-12ed4303a49e7c6a4b1bfddcc725d188 av-styling- avia-align-center  avia-builder-el-6  el_after_av_image  el_before_av_image '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img decoding=\"async\" class='wp-image-8016 avia-img-lazy-loading-not-8016 avia_image ' src=\"https:\/\/umdigital.science\/wp-content\/uploads\/10225d_1-300x152.webp\" alt='' title='10225\u0414_1'  height=\"152\" width=\"300\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/umdigital.science\/wp-content\/uploads\/10225d_1-300x152.webp 300w, https:\/\/umdigital.science\/wp-content\/uploads\/10225d_1-1030x521.webp 1030w, https:\/\/umdigital.science\/wp-content\/uploads\/10225d_1-768x388.webp 768w, https:\/\/umdigital.science\/wp-content\/uploads\/10225d_1-1536x776.webp 1536w, https:\/\/umdigital.science\/wp-content\/uploads\/10225d_1-1500x758.webp 1500w, https:\/\/umdigital.science\/wp-content\/uploads\/10225d_1-705x356.webp 705w, https:\/\/umdigital.science\/wp-content\/uploads\/10225d_1.webp 1840w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mggduct1-e323fb59d5b42a79ce06e420290952f5\">\n.avia-image-container.av-mggduct1-e323fb59d5b42a79ce06e420290952f5 img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-mggduct1-e323fb59d5b42a79ce06e420290952f5 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-mggduct1-e323fb59d5b42a79ce06e420290952f5 av-styling- avia-align-center  avia-builder-el-7  el_after_av_image  avia-builder-el-last '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img decoding=\"async\" class='wp-image-8014 avia-img-lazy-loading-not-8014 avia_image ' src=\"https:\/\/umdigital.science\/wp-content\/uploads\/crypto-ua-300x200.jpg\" alt='' title='Crypto-UA'  height=\"200\" width=\"300\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/umdigital.science\/wp-content\/uploads\/crypto-ua-300x200.jpg 300w, https:\/\/umdigital.science\/wp-content\/uploads\/crypto-ua-768x512.jpg 768w, https:\/\/umdigital.science\/wp-content\/uploads\/crypto-ua-705x470.jpg 705w, https:\/\/umdigital.science\/wp-content\/uploads\/crypto-ua.jpg 1000w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div><\/div><\/div><\/p><\/div><\/p>\n<div class='flex_column av-qao8u-1ddbcbd56642da7e9baf2c29e3d2a3c2 av_two_third  avia-builder-el-8  el_after_av_one_third  el_before_av_one_third  flex_column_div column-top-margin'     ><section  class='av_textblock_section av-mggdb5dd-829091d98ca7f4ee901820e293931e6c'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p data-start=\"2969\" data-end=\"3161\">The experts emphasized the <strong data-start=\"2996\" data-end=\"3063\">need for clear separation between tax and regulatory provisions<\/strong>, as well as for <strong data-start=\"3080\" data-end=\"3117\">a dedicated legislative framework<\/strong> for virtual assets.<br data-start=\"3137\" data-end=\"3140\" \/>Key comments include:<\/p>\n<ul>\n<li data-start=\"3165\" data-end=\"3284\">inconsistency of the draft with the Tax Code\u2019s provisions that amendments should be introduced only by separate laws;<\/li>\n<li data-start=\"3287\" data-end=\"3373\">potential tax risks for <strong data-start=\"3311\" data-end=\"3334\">Diia.City residents<\/strong> engaged in virtual asset operations;<\/li>\n<li data-start=\"3376\" data-end=\"3469\">lack of clear regulation for <strong data-start=\"3405\" data-end=\"3441\">derivative financial instruments<\/strong> linked to virtual assets;<\/li>\n<li data-start=\"3472\" data-end=\"3577\">the need for <strong data-start=\"3485\" data-end=\"3536\">balanced implementation of the FATF Travel Rule<\/strong> to avoid excessive compliance burdens;<\/li>\n<li data-start=\"3580\" data-end=\"3786\">and concerns over <strong data-start=\"3598\" data-end=\"3627\">discriminatory provisions<\/strong> that would deny taxpayers the right to account for expenses related to operations with virtual assets if the issuer loses authorization after the transaction.<\/li>\n<\/ul>\n<\/div><\/section><\/div><div class='flex_column av-6coc72-8614d535766a56efdee47c440bd6ea0d av_one_third  avia-builder-el-10  el_after_av_two_third  el_before_av_two_third  first flex_column_div column-top-margin'     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mggdlu0q-b00762eef9d144562fa1c124e058f362\">\n.avia-image-container.av-mggdlu0q-b00762eef9d144562fa1c124e058f362 img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-mggdlu0q-b00762eef9d144562fa1c124e058f362 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-mggdlu0q-b00762eef9d144562fa1c124e058f362 av-styling- avia-align-center  avia-builder-el-11  avia-builder-el-no-sibling '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img decoding=\"async\" class='wp-image-8018 avia-img-lazy-loading-not-8018 avia_image ' src=\"https:\/\/umdigital.science\/wp-content\/uploads\/541213997_766179646270805_2878771500337735905_n-300x298.jpg\" alt='' title='541213997_766179646270805_2878771500337735905_n'  height=\"298\" width=\"300\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/umdigital.science\/wp-content\/uploads\/541213997_766179646270805_2878771500337735905_n-300x298.jpg 300w, https:\/\/umdigital.science\/wp-content\/uploads\/541213997_766179646270805_2878771500337735905_n-1030x1024.jpg 1030w, https:\/\/umdigital.science\/wp-content\/uploads\/541213997_766179646270805_2878771500337735905_n-80x80.jpg 80w, https:\/\/umdigital.science\/wp-content\/uploads\/541213997_766179646270805_2878771500337735905_n-768x764.jpg 768w, https:\/\/umdigital.science\/wp-content\/uploads\/541213997_766179646270805_2878771500337735905_n-36x36.jpg 36w, https:\/\/umdigital.science\/wp-content\/uploads\/541213997_766179646270805_2878771500337735905_n-180x180.jpg 180w, https:\/\/umdigital.science\/wp-content\/uploads\/541213997_766179646270805_2878771500337735905_n-705x701.jpg 705w, https:\/\/umdigital.science\/wp-content\/uploads\/541213997_766179646270805_2878771500337735905_n.jpg 1080w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div><\/div><\/div><\/div><\/p>\n<div class='flex_column av-4c4o4u-11687e18727bd0984cb150ff478bd1a7 av_two_third  avia-builder-el-12  el_after_av_one_third  el_before_av_one_full  flex_column_div column-top-margin'     ><section  class='av_textblock_section av-mggdkyci-e5f689b39c68b206161ff50aba5de002'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p data-start=\"762\" data-end=\"996\">UMDS experts underlined that Ukraine\u2019s new legislation should <strong data-start=\"3842\" data-end=\"3894\">support innovation and technological development<\/strong> while ensuring financial integrity and consumer protection.<br data-start=\"3954\" data-end=\"3957\" \/>The organization proposed <strong data-start=\"3983\" data-end=\"4038\">editorial amendments and regulatory recommendations<\/strong> aligned with international best practices and FATF, EU, and OECD standards.<\/p>\n<\/div><\/section><\/div><div class='flex_column av-2hgz8u-1b5b9e7cd10035e90edc2905e2043b51 av_one_full  avia-builder-el-14  el_after_av_two_third  avia-builder-el-last  first flex_column_div column-top-margin'     ><section  class='av_textblock_section av-mggdnc3d-10d955d06e0631687ee3d42f4a58048a'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h5 style=\"text-align: center;\">\u201cUkraine has the opportunity to build a balanced digital asset regulation system that both fosters innovation and strengthens the resilience of its financial ecosystem,\u201d \u2014<br \/>\nthe authors stated.<\/h5>\n<\/div><\/section><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8025","post","type-post","status-publish","format-standard","hentry","category-bez-kategoriyi"],"_links":{"self":[{"href":"https:\/\/umdigital.science\/en\/wp-json\/wp\/v2\/posts\/8025","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/umdigital.science\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/umdigital.science\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/umdigital.science\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/umdigital.science\/en\/wp-json\/wp\/v2\/comments?post=8025"}],"version-history":[{"count":2,"href":"https:\/\/umdigital.science\/en\/wp-json\/wp\/v2\/posts\/8025\/revisions"}],"predecessor-version":[{"id":8038,"href":"https:\/\/umdigital.science\/en\/wp-json\/wp\/v2\/posts\/8025\/revisions\/8038"}],"wp:attachment":[{"href":"https:\/\/umdigital.science\/en\/wp-json\/wp\/v2\/media?parent=8025"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/umdigital.science\/en\/wp-json\/wp\/v2\/categories?post=8025"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/umdigital.science\/en\/wp-json\/wp\/v2\/tags?post=8025"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}