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Taxpayers, attention!

published 02 September 2022 at 08:42

Procedure for confirming possibility or impossibility of the taxpayer's fulfillment of obligations specified in Sub-paragraph 69.1 Paragraph 69 Sub-section 10 Section XX "Transitional provisions" of the Tax Code of Ukraine and lists of documents for confirmation have been approved and registered in the Ministry of Justice of Ukraine

Order of the Ministry of Finance of Ukraine № 225 as of 29.07.2022 approved Procedure for confirming possibility or impossibility of the taxpayer's fulfillment of obligations specified in Sub-paragraph 69.1 Paragraph 69 Sub-section 10 Section XX "Transitional provisions" of the Tax Code of Ukraine (hereinafter - Procedure), which was registered in the Ministry of Ukraine on 25.08.2022 under № 967/38303. Specified Order enters into force from the day of its official publication. Order will be published on 06.09.2022.

Procedure defines procedure for confirmation by taxpayers of possibility or impossibility, before termination or abolition of the martial law on the territory of Ukraine, of the timely fulfillment of tax obligation regarding the observance of payment terms of taxes and levies, submission of reports, including reports provided for in Paragraph 46.2 Article 46 of the Tax Code of Ukraine (hereinafter - Code), registration of tax or excise invoices in relevant registers, adjustment calculations, submission of electronic documents containing data on the actual fuel balances and volume of fuel or ethyl alcohol turnover, etc.

Effect of this Procedure applies to taxpayers-individuals – residents of Ukraine, in particular, self-employed individuals, legal entities (residents and non-residents of Ukraine) and their separate divisions that own, receive (transfer) taxation objects or conduct activities (operations), which is subject to taxation and who are entrusted with obligation to pay taxes and levies, submit reports, perform other obligations provided for by the Code or other legislation, control of compliance with which is entrusted to the supervisory authorities.

Separate annexes to the Procedure provide for:

List of documents confirming impossibility of the taxpayer - legal entity, in particular, with respect to its branch, representative office, separate or other structural subdivision, to timely fulfill tax obligation, including the tax agent’s obligation;

List of documents confirming impossibility of the taxpayer - individual, in particular self-employed individual to fulfill tax obligation in a timely manner, including the tax agent’s obligation;

Decision/preliminary decision regarding possibility or impossibility of timely fulfillment of tax obligation by the taxpayer.

Application and supporting documents must be submitted to the payer by September 30.

Controlling body considers submitted application and documents within 20 calendar days from the date of their receipt and makes the appropriate decision.

If there are not enough supporting documents, the controlling body sends the payer a preliminary decision with a suggestion to provide specific additional documents to confirm grounds specified in the application within 10 calendar days.

Decision/preliminary decision is sent to the taxpayer according to procedure established by Article 42 Chapter 1 Section II of the Code.

Decision of the controlling body may be appealed according to the Code in an administrative or judicial manner.