Innovation regarding payment of advance contributions to the budget by payers involved in the retail fuel sale

Law of Ukraine № 4015 as of 10.10.2024 "On amendments to the Tax Code of Ukraine and other laws of Ukraine on ensuring balanced budget revenues during the martial law" (entered into force on 01.12.2024) introduced payment of advance corporate income tax contributions and personal income tax by payers involved in the retail fuel sale.

For payment of advance contributions, new budget accounts have been opened under the budget revenue classification codes 11021800 "Advance corporate income tax contribution paid by taxpayers involved in the retail fuel sale" and 11011500 "Advance personal income tax contribution paid by taxpayers involved in the retail fuel sale".