Newsletter № 5/2022 refers to certain taxation peculiarities of the corporate income tax, VAT and personal income taxation of operations with the real estate objects that will be built in the future, which are established by the Law of Ukraine № 2600-IX as of 20.09.2022 "On the introduction of amendments to the Tax Code of Ukraine regarding taxation of operations with the real estate objects that will be built in the future" (hereinafter – Law).
Provisions of the Law entered into force on 10.10.2022 (text was published in "Holos Ukrayiny" on 08.10.2022 under № 207).
Read the Newsletter here.