LAW OF UKRAINE

of March 3, 2022 No. 2118-IX

About introduction of amendments to the Tax Code of Ukraine and other legal acts of Ukraine concerning features of the taxation and submission of the reporting during action of warlike situation

I. In connection with the Presidential decree of Ukraine of 24.02.2022 No. 64/2022 "About introduction of warlike situation in Ukraine", the approved Law of Ukraine of 24.02.2022 No. 2102-IX, the Verkhovna Rada of Ukraine decides:

1. Subsection 10 of the Section XX "Transitional provisions" of the Tax code of Ukraine (2011, Art. No. No. 13-17, 112) to add sheets of the Verkhovna Rada of Ukraine with Item 69 of the following content:

"69. Determine what is temporary, for the period before the termination or cancellation of warlike situation in the territory of Ukraine, collection of taxes and charges is performed taking into account the features determined in this Item.

69.1. In case of absence at the taxpayer of opportunity to timely fulfill the tax duty, including on adherence to deadlines of tax payment and charges, submission of the reporting, including the reporting, stipulated in Item 46.2 articles 46 of this Code, registration in the corresponding registers of tax or excise delivery notes, calculations of adjustment, submission of the electronic documents containing data on the actual remaining balance of fuel and amount of the address of fuel or ethyl alcohol and so forth taxpayers are exempted from liability provided by this Code with compulsory execution of such obligations within three months after the termination or cancellation of warlike situation in Ukraine.

69.2. Tax audits do not begin, and the begun checks stop.

69.3. Taxpayers who in connection with effects of their direct participation in military operations did not adhere to the completion dates of tax obligations determined by this Item are exempted from liability provided by this Code for non-execution of tax obligations on condition of accomplishment of such obligations within one month from the date of the end of action of effects which made impossible execution of such obligations.

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