Issues of cashback taxation – and not only of national, and not only of cashback
The immediate reason for writing this article was the launch of the National Cashback Programme on September 02, 2024, under the Resolution of the Cabinet of Ministers of Ukraine No. 952 as of August 20, 2024.
This article discusses the possibility of changing the approach to cashback taxation, in particular, the grounds for not applying cashback taxation, as one of the banks even has a court decision citing tax legislation that cashback is not income.
The full version of the article is available in Ukrainian by the link.
Kind regards,
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