From which reporting period the single tax payers of Group III, who use taxation peculiarities during the martial law in Ukraine, will use form of the Single tax payer’s declaration, approved by Order of the of the Ministry of Finance of Ukraine № 124...

From which reporting period the single tax payers of Group III, who use taxation peculiarities during the martial law in Ukraine, will use form of the Single tax payer’s declaration, approved by Order of the of the Ministry of Finance of Ukraine № 124 as of 26.04.2022?

First clause of Sub-paragraph 9.6 Paragraph 9 Sub-section 8 Section XX "Transitional Provisions" of the Tax Code of Ukraine as of 02.12.2010 № 2755-VI with changes and amendments (hereinafter – TCU) stipulates that tax (reporting) period for taxpayers of Group III, who use taxation peculiarities, established by Paragraph 9 Sub-section 8 Section XX "Transitional Provisions" of the TCU, is equal to a calendar month.

Order of the Ministry of Finance of Ukraine № 124 as of 26.04.2022 (hereinafter – Order № 124), which entered into force on 06.05.2022, approved the Tax declaration form of the single tax payer of Group III for a period of the martial law in Ukraine (hereinafter – Declaration).

Paragraph 2 of the Order № 124 envisages that Declaration is submitted in the form approved by this Order.

Given that Order № 124 does not specify special rules for reporting period from which its application begins and taking into account that tax (reporting) period for single tax payers of Group III, who use taxation peculiarities, established by Paragraph 9 Sub-section 8 Section XX "Transitional Provisions" of the TCU, is a calendar month, then the Declaration form will be used by such payers to prepare reporting for April 2022 and subsequent reporting periods.

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