Taxpayers – legal entities, attention!
Press service of the State Tax Service of Ukraine , published 10 November 2023 at 14:34 Chapter: News
State Tax Service of Ukraine has prepared questions and answers on the minimum tax liability for taxpayers – legal entities.
Material highlights the most relevant practical situations that arise when the minimum tax liability is determined, including regarding:
- taking into account taxes paid to reduce such liability;
- tax consequences of the automatic transition of the single tax payer of Group IV from the simplified taxation system with taxation peculiarities;
- submission of clarifying declarations and filling out calculation of the total minimum tax liability (Annex 3) to tax reporting declaration of the single tax payer of Group IV.
Please note that for communication with taxpayers – legal entities, the State Tax Service will provide questions and answers on this topic, which can be found on website of the State Tax Service at the following link: