In Information Letter No. 3/2023, the State Tax Service of Ukraine addressed the specific aspects of determining tax (reporting) periods for corporate income tax by taxpayers who are producers of agricultural products, in the event of a transition to the general taxation system or changes in the application of such tax (reporting) periods in specific cases by the said taxpayers.
It has been determined:
– the specifics of determining the tax (reporting) period for corporate income tax by agricultural producers who are corporate income tax payers, or who have become such taxpayers due to legislative changes or on other grounds;
– which tax (reporting) periods are established for corporate income tax;
– for which taxpayers an annual tax (reporting) period is established;
– the application of tax (reporting) periods by corporate income tax payers who are agricultural producers, etc.
Further details are available in the attached letter via the link:
https://tax.gov.ua/data/material/000/557/671478/InfoList3_2023.pdf
Source: State Tax Service of Ukraine
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