“A spoonful of honey in a barrel of tar”: what positive changes have been brought about by the latest amendments to the Tax Code of Ukraine?
New amendments to the Tax Code, which took effect on August 1, 2023, provide taxpayers with tools to avoid financial liability amid the expansion of the list of tax audits that can be conducted during martial law.
Therefore, starting from August 1, 2023, and until the lifting of martial law, taxpayers may undergo tax assessment and self-adjustment without paying penalty for tax underpayment and late payment penalty.
The full version of the article is available in Ukrainian by the link.
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