Newsletter № 1/2023: Law of Ukraine "On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine on ensuring balance of budget revenues"

Newsletter № 1/2023 is devoted to individual changes to provisions of the Tax Code of Ukraine, aimed at their improvement, in particular, in the payment terms of the minimum tax liability, which was introduced by the Law of Ukraine №1914-IX as of 30.11.2021 "On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine on ensuring balance of budget revenues".

Newsletter contains the following information:

- what is the minimum tax liability;

- who is obliged to submit annex with calculation of the total minimum tax liability as a part the tax declaration for the tax (reporting) year;

- for what period is the minimum tax liability determined;

- answers to the most common questions regarding submission of calculation of the minimum tax liability by the single tax payers of Group IV, etc.

Read the Newsletter here.