{"id":777047,"date":"2022-04-22T12:34:14","date_gmt":"2022-04-22T09:34:14","guid":{"rendered":""},"modified":"2022-04-22T12:47:49","modified_gmt":"2022-04-22T09:47:49","slug":"chergovi-zminy-shhodo-zastosuvannya-yedynogo-podatku-za-stavkoyu-2-na-period-voyennogo-stanu","status":"publish","type":"post","link":"https:\/\/new.eba.com.ua\/en\/chergovi-zminy-shhodo-zastosuvannya-yedynogo-podatku-za-stavkoyu-2-na-period-voyennogo-stanu\/","title":{"rendered":"Further amendments to 2% unified tax regime for the period of martial law"},"content":{"rendered":"<p><span class=\"\">On April 15, 2022, the President of Ukraine signed the <\/span><b><span class=\"\">Law of Ukraine &#8220;On Amendments to the Tax Code of Ukraine and Other Legislative Acts of Ukraine on Administering Specific Taxes for the Period of Martial Law, State of Emergency&#8221; No. 2173-IX<\/span><\/b><span class=\"\">. Special tax regime of the unified tax at a rate of 2% has been\u00a0further\u00a0amended.\u00a0Additional peculiarities of the regime are set for corporate income taxpayers that have chosen to apply unified tax.<\/span><\/p>\n<p><span class=\"\">The law <\/span><b><span class=\"\">eliminates the restriction on the maximum amount of annual revenue <\/span><\/b><span class=\"\">for<\/span><b> <\/b><span class=\"\">entities that can opt to apply the unified tax at a rate of 2% for the period of martial law. At the same time, the scope of permitted activities has changed. In particular, all taxpayers <\/span><b><span class=\"\">engaged in retail sale of excisable goods<\/span><\/b><span class=\"\"> will be able to use the simplified tax regime.<\/span><\/p>\n<p><span class=\"\">The law also enables the corporate income taxpayers to recognize the following items upon renewal of their general corporate income tax status:<\/span><\/p>\n<ul>\n<li>\n<p><b><span class=\"\">overpayment of corporate income tax<\/span><\/b><span class=\"\"> existing at the time of the taxpayer\u2019s transition to a simplified tax regime,<\/span><\/p>\n<\/li>\n<li>\n<p><span class=\"\">the amount of <\/span><b><span class=\"\">advance corporate income tax <\/span><\/b><span class=\"\">on dividends that has not been offset against corporate income tax liabilities at the time of transition of the taxpayer to the simplified tax regime,<\/span><\/p>\n<\/li>\n<li>\n<p><span class=\"\">the <\/span><b><span class=\"\">amount tax<\/span><\/b> <b><span class=\"\">losses<\/span><\/b><span class=\"\"> existing at the time of the taxpayer\u2019s transition to a simplified tax regime,<\/span><\/p>\n<\/li>\n<li>\n<p><span class=\"\">the <\/span><b><span class=\"\">amount of interest exceeding the limit provided by the &#8220;thin capitalization&#8221; rules<\/span><\/b><span class=\"\"> that has not reduced the taxpayer&#8217;s financial before transition of the taxpayer to the simplified tax regime.<\/span><\/p>\n<\/li>\n<\/ul>\n<p><span class=\"\">Such amounts shall be offset against corporate income tax liabilities or shall reduce the taxpayer&#8217;s financial result.<\/span><\/p>\n<p><span class=\"\">Corporate income taxpayers that will make a transition from the simplified tax regime in the current year will have to submit a corporate income tax return <\/span><b><span class=\"\">on an accrual basis since the beginning of such current year<\/span><\/b><span class=\"\">.<\/span><\/p>\n<p><span class=\"\">The law also provides that the amount of annual income from any activity (exclusive of indirect taxes) of corporate income taxpayer for the purposes of transfer pricing and reporting rules <\/span><b><span class=\"\">is calculated for the whole reporting year<\/span><\/b><span class=\"\">(inclusive of income received under simplified tax regime).<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>On April 15, 2022, the President of Ukraine signed the Law of Ukraine &#8220;On Amendments to the Tax Code of Ukraine and Other Legislative Acts of Ukraine on Administering Specific Taxes for the Period of Martial Law, State of Emergency&#8221; No. 2173-IX. Special tax regime of the unified tax at a rate of 2% has [&hellip;]<\/p>\n","protected":false},"author":4489,"featured_media":406456,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[15576,15575],"tags":[],"class_list":["post-777047","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-and-articles-en","category-news-and-articles-from-companies-en","company-18845"],"_links":{"self":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/777047","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/users\/4489"}],"replies":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/comments?post=777047"}],"version-history":[{"count":0,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/777047\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/media\/406456"}],"wp:attachment":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/media?parent=777047"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/categories?post=777047"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/tags?post=777047"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}