“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.
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Difficulties or opportunities: an exemption from fines and penalties in case of payment of calculated tax liability amount within 30 calendar days after receipt of the tax notification-decision under subpara. 69.37 para. 69 of Sub-section 10 Section XX “Transitional Provisions” of the Tax Code of Ukraine
What’s with scheduled and unscheduled tax audits from August 1, 2023?
The scope of unscheduled audits is expanded, and can a scheduled audit be conducted just because, for example, you are dealing with fuel?
To work after admission
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To resolve doubts
Presidential Administration answered whether ATO was completed