📌 Martial law in taxation will end on July 1
📝The Cabinet of Ministers of Ukraine decided that the Ukrainian budget cannot wait for the end of the war, and therefore should return to a “peaceful” fiscal policy. In particular, it was decided to cancel the main preferences that were given to taxpayers.
💁🏻♀️This is foreseen by the government project “On Amendments to the Tax Code of Ukraine and other laws of Ukraine regarding the peculiarities of taxation during the period of martial law”.
This law provides for the return of taxation to pre-war regulation.
🔸Therefore, if the war does not end in the next 5 months, then from July 1, 2023, the norms that currently provide for:
🔹the possibility for sole proprietorships and legal entities to pay a single tax of group III at the rate of 2% of the amount of income;
🔹the possibility for single tax payers of groups I and II not to pay a single tax;
🔹stopping of document checks;
🔹stopping the expiration of the deadlines (submission of tax reporting, conducting inspections, conducting administrative appeal procedures, etc.) determined by tax legislation and other legislation, the control of compliance with which is entrusted to the controlling authorities;
🔹non-application of fines for violation of tax legislation;
🔹non-application of fines for violation of the correctness of accrual, calculation, and payment of ESSV;
🔹non-application of fines for violation of the procedure for using settlement operations recorders/programmatic PROs.
▪️In addition, the ban on the work of software PROs in offline mode without an issued range of fiscal numbers will be renewed.
There is only one relaxation, which provides for the opportunity for the taxpayer to get rid of fines and penalties, if he transfers the additional amounts of tax liabilities and debts from the EES within 30 days. However, in this case, the amount of the tax liability paid will not be subject to appeal.
