Clarification of certain norms of tax legislation during the martial law – joint webinar of the State Tax Service and Association of Taxpayers of Ukraine

Today, participants of joint online webinar of the State Tax Service and Association of Taxpayers of Ukraine spoke about separate norms of tax legislation that are in effect during the martial law.

Representatives of the State Tax Service informed about peculiarities of conducting tax audits, in particular, analyzed the most common types of violations that tax officials detect during audits, after cancellation of moratorium on their conduction and grounds for conducting unscheduled audits.

In addition, submission of notification on taxation objects and objects related to taxation, in particular, who and in which cases should not submit Form № 20-OPP, responsibility for not submitting it, and specifics of filling out section 3 of this notification were clarified.

It was also about submission of Form № 4 DF to the Tax calculation of the amounts of income accrued (paid) for benefit of taxpayers – individuals and amounts of tax withheld from them, as well as amounts of accrued single contribution.

Participants also considered judicial practice in tax legal relations, shortening terms of audits on the legality of declaring VAT amounts before budgetary reimbursement, starting from 01.07.2024, etc.

Representatives of the State Tax Service, during event, provided answers to practical questions of participants and recommendations for solving individual situations.

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.