The new Internal Revenue Code of Ukraine, which comes into force on the 1th of January 2011, laid a tax on bribes. Thus, in Article 164 of the "tax base" it is provided that the total monthly (annual) taxable income of the taxpayer includes "funds or property (immaterial assets) received by the taxpayer as a bribe, stolen or found as a treasure, not passed to the State according to the law, in the amounts defined by certain court guilty verdict regardless the penalty.

We remind, after the president's veto for Internal Revenue Code, it was adopted in the new edition, signed by the Head of State and published in the official press.