State Tax Service informs

State Tax Service of Ukraine, in connection with certification by the Chamber of Commerce and Industry of Ukraine of the occurrence of force majeure circumstances from 24.02.2022, informs that fines and penalties which will now be automatically reflected in the Integrated Payer's Card for violations of tax legislation due to the inability to fulfill the taxpayer's tax obligation due to military aggression of the Russian Federation against Ukraine, for example, penalties are applied for late submission of tax reporting or other sanctions, and as a result of which the taxpayer incurred tax debt in connection with the non-payment, such sanctions are a tax debt under Sub-paragraph 101.2.4 Paragraph 101.2 Article 101 of the Code is considered unreasonable and will be written off in manner prescribed by the Code.

Regarding the validity of licenses, the State Tax Service informs that, taking into account provisions of Sub-paragraph 112.8.9 Paragraph 112.8 Article 112 of the Tax Code of Ukraine during force majeure circumstances, the STS will not apply penalties for violating the law on unlicensed activities and will not take measures to revoke license (will be considered valid), which during occurrence of such force majeure circumstances, certified by the Chamber of Commerce and Industry of Ukraine was not paid for the next license fee and / or that license has expired for:

production of ethyl alcohol, wholesale and retail sale of alcoholic beverages, tobacco products and liquids used in electronic cigarettes;

production, storage, wholesale and retail sale of fuel.

Herewith, such obligations must be performed by the entity immediately after cessation of force majeure circumstances.

STS informs that accounts of taxpayers opened in banking institutions during martial law will operate regardless of their registration in the STS. If the STS does not send refusal notification on registration within a period established by law, such account shall be considered registered in the supervisory authority with the tacit consent, at the time and date of receipt by the financial institution of notification (receipt) of the supervisory authority confirming acceptance of notification for processing according to procedure for submitting notifications in accordance with Paragraph 69.3 Article 69 of the Tax Code.

If the financial institution does not receive notification (receipt) from the supervisory authority confirming acceptance of notification for processing, such accounts may be subject to expenditure transactions without receipt of confirmation of their registration in the supervisory authority during martial law.

Glory to Ukraine!