Changes to the payers’ Accounting procedure of taxes and levies have been made

Changes to Orders of the Ministry of Finance of Ukraine:

№ 462 as of 22.04.2014 "On amendments to the payers’ Accounting procedure of taxes and levies", registered in the Ministry of Justice of Ukraine on 14.05.2014 under № 503/25280 (hereinafter – Order № 462);

№ 1127 as of 14.11.2014 "On approval of Changes to the payers’ Accounting procedure of taxes and levies", registered in the Ministry of Justice of Ukraine on 17.11.2014 under № 1453/26230 (hereinafter – Order № 1127)

State Tax Service of Ukraine informs about entry into force of Order of the Ministry of Finance of Ukraine № 538 as of 09.10.2023 "On amendments to certain Orders of the Ministry of Finance of Ukraine", registered in the Ministry of Justice of Ukraine on 18.10.2023 under № 1818/40874 (hereinafter – Order № 538).  

Order № 538 excludes paragraph 2 of Order № 462 and paragraphs 4, 5 of Order № 1127.

Specified paragraphs determined accounting peculiarities of taxpayers in case of a change of location (residence place) from territory of the Autonomous Republic of Crimea and Sevastopol city temporarily occupied by the Russian Federation since February 20, 2014 and territory of Ukraine temporarily occupied since April 7, 2014, which is a part of Donetsk and Luhansk regions, recognized as such according to the Law of Ukraine "On ensuring rights and freedoms of citizens and legal regime in temporarily occupied territory of Ukraine" to the location (p residence lace) in regions and Kyiv city.

Tax Code of Ukraine does not contain exceptions regarding change of location (residence place) of taxpayers from territories temporarily occupied by the Russian Federation to another territory of Ukraine.

Therefore, in cases of change of location (residence place) of taxpayers from territory of the Autonomous Republic of Crimea and Sevastopol city temporarily occupied by the Russian Federation since February 20, 2014, and territory of Ukraine temporarily occupied since April 7, 2014, which is a part of Donetsk and Luhansk regions, general procedures for changing the controlling body based on the main  taxpayer’s registration place, territory of the territorial community or State Tax Inspectorate of service are applied according to Section X of the payers’ Accounting procedure of taxes and levies, approved by Order of the Ministry of Finance of Ukraine № 1588 as of 09.12.2011, registered in the Ministry of Justice of Ukraine on 29.12.2011 under № 1562/20300.