Ukraine has published Law No. 591-IX of 13 May 2020 in the Official Gazette, which entered into force on 29 May 2020 and provides certain additional and amended relief measures in response to the COVID-19 pandemic.
The Law includes that the suspension of tax audits and the suspension of penalties for tax infractions applies until 30 June 2020. Note, the penalty relief does not apply with respect to infractions relating to the accrual and payment of VAT, excise duties, and rent payments.
The Law also provides that that partial unemployment benefits received by individuals from 2 April 2020 as a result of COVID-19 are not included as part of taxable income monthly (annual) taxable income, and additional payments made to the medical staff between 1 May 2020 and 30 June 2020 are exempt from individual income tax up to 3 times the minimum monthly salary, among other measures.