New materials for payers are posted in the "Online education" section

Press service of the State Tax Service of Ukraine, published 23 January 2024 at 13:15 Chapter: News

New materials are posted in the "Online education" section on web portal of the State Tax Service, which contains useful information on tax topics, skills in filling out tax reporting and understanding optimal payment mechanisms. 

"General provisions" section contains materials prepared with participation of the State Tax University: 

- Taxation rates; 

- What tax benefits and their types are established by current legislation of Ukraine; 

- What tax periods are established by current legislation of Ukraine. 

Reminder!

"General provisions" block contains materials on general provisions of tax legislation (concepts, rights and obligations of payers, rates, benefits, entities, objects, tax periods, payment procedure, tax reporting, etc.). This will allow payers, if necessary, to quickly and conveniently familiarize themselves with necessary information. 

In addition, specialists of the State Tax Service have prepared new materials:

- subsection "Value Added Tax" contains material "Clarification of indicators of annexes 3 and 4 to the detailed calculation of the value added tax liabilities in connection with correction of self-identified errors, in case that the taxpayer corrects errors in lines of previously submitted VAT declaration, as a result of which amount of budgetary refunding increases/decreases, or errors that do not affect amount of budget refunding?";

- subsection "Environmental tax" contains material on the topic: "Environmental tax payers, attention!";

- subsection "Work on the tax debt repayment" contains material "Procedure for applying statute of limitations specified in Article 102 of the Tax Code, taking into account legislative provisions effective from March 18, 2020"; 

- subsections "Land payment" and "Single tax" contain new information "To the attention of payers of land payment and single tax payers of Group IV!"; 

- subsection "Registration and accounting of legal entities and self-employed individuals" contains material "Re-registration of the VAT payer in connection with a change of name". 

"Online education" section is mobile. It is amended with new subsections according to the taxpayers’ needs. All information is presented in videos, presentation and text materials, which are constantly updated and amended.

In total, the "Online education" section currently contains 270 videos, text and presentation materials.