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Clarification on Ukraine Advance Tax Payments Requirements

|Approved Changes|Ukraine
Ukraine

Ukraine's Ministry of Revenue and Duties recently issued guidance on advance tax payments and conditions for exemption. Key aspects of the guidance include the following:

  • Advanced tax payments must be made by the 30th of the month following the reporting month and must be equal to 1/12 of the previous tax year's corporate tax liability
  • Advance tax payments are not required in the tax year in whi…

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