Joint webinar of the State Tax Service and Association of Taxpayers of Ukraine: novations in tax legislation

Novations in tax legislation were discussed during new joint webinar of the State Tax Service and Association of Taxpayers of Ukraine.

Taxation peculiarities during the martial law, according to the Law of Ukraine № 3219-ХХ as of 30.06.2023 "On amendments to the Tax Code of Ukraine and other laws of Ukraine regarding taxation peculiarities during the martial law", this became the theme of event.

Specialists of the State Tax Service explained procedure for determining income of the single tax payer of Group III (legal entities) taking into account changes in legislation, as well as procedure for the repeated transition of legal entities to the "normal" simplified taxation system by the end of 2023.

Representatives of the State Tax Service informed participants of event about changes in trade, public catering and services, in conducting audits and excise taxation.

Specialists of the State Tax Service explained corporate income taxation peculiarities, related to the transition of taxpayers from the simplified taxation system with single tax at 2 percent rate. Changes to provisions of the Tax Code of Ukraine regarding renewal of rights and obligations of the value-added tax payers who switch from the simplified taxation system with single tax at 2 percent rate were also considered.

Participants, during event, were informed about conditions for the single tax payment by individuals-entrepreneurs who, until August 1, 2023, used special taxation peculiarities established by Paragraph 9 of Sub-section 8 Section XX "Transitional Provisions" of the Tax Code of Ukraine, peculiarities of the application of fines and penalties on the single contribution from 01.08.2023.

Reminder! Communication tax platforms operate in bodies of the State Tax Service for operational communication with business. 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, which contains useful tax information for taxpayers. The section is posted at the link https://tax.gov.ua/baneryi/onlayn-navchannya.