The new Newsletter of the STS is devoted to norms of the Law of Ukraine as of 01.07.2021 № 1617-IX “On amendments to the Tax Code of Ukraine and some other legislative acts of Ukraine on the administration of taxes and levies in the temporarily occupied territory of the Autonomous Republic of Crimea and Sevastopol city” (hereinafter – the Law № 1617), which determines the application peculiarities of the Tax Code of Ukraine by taxpayers who on the date of expiration of the Law of Ukraine as of 12.08.2014 № 1636-VII “On creation of free economic zone “Crimea” and on the peculiarities of economic activity in the temporarily occupied territory of Ukraine” who will have tax address and / or taxation objects in the temporarily occupied territory of the Autonomous Republic of Crimea and Sevastopol city.
The Law № 1617 enters into force not earlier than the date of entry into force of the Law of Ukraine as of 01.07.2021 № 1618-IX “On recognizing as invalid the Law of Ukraine “On the establishment of free economic zone “Crimea” and on the peculiarities of economic activity in the temporarily occupied territory of Ukraine” and on amendments to some legislative acts of Ukraine “. The latter, in turn, enters into force on 21.11.2021.
The Newsletter contains clarifications of rules and conditions of tax administration for individuals in the temporarily occupied territories, peculiarities of the procedure for writing off the tax debt, excise tax administration, personal income taxation in the form of inheritance and gifts.
Read the Newsletter № 23 here.
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