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The Tax Code of Ukraine, approved by the Law of Ukraine dated December 02, 2010 No 2755-VI Section ХХ. «Transitional Provision». Sub-section 1, Item 5

Section ХХ. «Transitional Provision».

Sub-section 1. «Peculiarities of levying of the tax on the individuals’ incomes».

  1. If the rules of other laws contain a reference to the non-taxable minimum, the amount of 17 UAH shall be used for the purposes of application of such rules, except for the rules of administrative and criminal legislation with regard to the qualification of administrative or criminal offenses, for which the amount of the non-taxable minimum is set at the level of the tax social privilege determined by the Sub-item 169.1.1 of the Item 169.1 of the Article 169 of the Section IV of this Code for the  relevant year.