Declaration of corporate income tax under the martial law – webinar of the State Tax Service and Association of Taxpayers of Ukraine

Another joint webinar of the State Tax Service and Association of Taxpayers of Ukraine was devoted to the declaration of corporate income tax in 2023.

Participants considered changes to the declaration form, specific nuances of its filling. Attention was also focused on the declaration of income tax by enterprises – agricultural producers.

During the event, explanation was provided regarding tax accounting of assets located in the occupied territories, specifics of submitting income tax declarations switching to the single tax with 2 percent rate and when returning to the status of the income tax payer.

Answers were also given to questions received from members of the Association of Taxpayers of Ukraine, in particular, regarding payment of royalties to the Diia City payer under special conditions, correctness of income accounting from the sale of products to a non-resident, etc.

Reminder! Communication tax platforms operate for operational communication with business in bodies of the State Tax Service. It is also possible to get explanation by calling “hotlines” and at Contact Center of the State Tax Service.

In addition, web portal of the State Tax Service has "Online education" section with useful tax information for taxpayers, which is located at the link https://tax.gov.ua/baneryi/onlayn-navchannya.