The Law of Ukraine
On State Support of Mass Media and Social Protection of Journalists
Date of Entry into Force:
January 1, 1998
This Law defines legal, economic and organizational principles of state support of mass media and social protection of journalists. This state support consists in particular in:
exemption of sale (subscription) and delivery transactions of periodic printed domestic mass media from value added tax;
privileged taxation of the editors (legal entities) of mass media;
exemption from import duty of equipment and materials intended for own informational activity of mass media, production and distribution of their informational production, if such equipment and materials are not produced in Ukraine;
setting of land tax amount for the state communication enterprises which are engaged in distribution of printed products, TV and radio broadcasts, which shall not exceed the amount of land tax paid by cultural establishments;
grant to the editors (legal entity) of mass media of privileged credit for development of these mass media and solution of social problems of their labor collectives.
State address support shall be granted exclusively to:
mass media for children and youth;
specialized scientific editions which are issued by the scientific and educational establishments of not lower than the third level of accreditation;
mass media which purposely promote development of languages and cultures of national minorities of Ukraine.
This Law shall also apply to TV-, radio centers, printing and communication enterprises which ensure activity of the above mass media. But norms of state support shall not apply to the following mass media:
having advertising nature;
having erotic nature;
founded in Ukraine by the international organizations or with participation of legal entities or natural persons of other states, stateless persons;
in which over 50% of general volume of production make materials of foreign mass media.
The Law also sets additional state economic support (subsidy) at the expense of funds and protectionist measures of bodies of local self-government and local state administrations for:
district, city and microdistrict newspapers;
district, city, microdistrict TV-, radio broadcasting.
Printed and audio visual informational production shall be distributed by state, communal and private organizations. Tariff to subscription and delivery of printed mass media shall not make more than 40% of prime production cost of one subscribed edition.
The Law sets peculiarities of protection of labor of journalists, their salary and pension provision. It also inscribes the procedure of business trips of journalists to the places during emergency events and conditions of their activity during such business trips.
Official activity of journalist shall not be the basis for his/her arrest, detention, as well as seizure of collected, worked up, prepared by him/her materials and technical devices which s/he uses in work. Commitment of crime against the journalist during fulfillment of his/her professional duties or prevention of his/her official activity shall be equal to responsibility for commitment of the same actions against the employee of law-enforcement body.