{"id":252047,"date":"2023-05-16T10:08:41","date_gmt":"2023-05-16T10:08:41","guid":{"rendered":"https:\/\/agrochamber.lviv.ua\/zastosuvannia-podatkovykh-periodiv-dlia-vyrobnykiv-silskohospodarskoi-produktsii-u-2023-rotsi-en\/04\/2026\/"},"modified":"2026-04-27T10:32:46","modified_gmt":"2026-04-27T10:32:46","slug":"zastosuvannia-podatkovykh-periodiv-dlia-vyrobnykiv-silskohospodarskoi-produktsii-u-2023-rotsi-en","status":"publish","type":"post","link":"https:\/\/agrochamber.lviv.ua\/en\/zastosuvannia-podatkovykh-periodiv-dlia-vyrobnykiv-silskohospodarskoi-produktsii-u-2023-rotsi-en\/05\/2023\/","title":{"rendered":"The application of tax periods for agricultural producers in 2023"},"content":{"rendered":"<p style=\"margin: 0cm; margin-bottom: .0001pt; line-height: 150%; background: white; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">The Main Directorate of the State Tax Service in Lviv Region advises that agricultural producers who switched from the simplified system of taxation, accounting and reporting to the general taxation system in 2022<\/span><\/p>\n<p style=\"margin: 0cm; margin-bottom: .0001pt; line-height: 150%; background: white; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">Did not opt for a \u2018special\u2019 annual tax (reporting) period for corporation tax, which begins on 1 July 2022 and ends on 30 June 2023, and whose annual income from any activity (net of indirect taxes), as determined by the figures in the Statement of Financial Performance (Statement of Comprehensive Income) for 2022:<\/span><\/p>\n<p style=\"margin: 0cm; margin-bottom: .0001pt; text-indent: 35.45pt; line-height: 150%; background: white; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">-exceeds 40 million hryvnias \u2013 in 2023, the following tax (reporting) periods for corporate income tax shall apply as calendar periods: quarter, half-year, three quarters, year.<\/span><\/p>\n<p style=\"margin: 0cm; margin-bottom: .0001pt; text-indent: 35.45pt; line-height: 150%; background: white; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">-does not exceed 40 million hryvnias \u2013 in 2023, an annual tax (reporting) period shall apply, commencing on 1 January and ending on 31 December 2023.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: 150%;\"><i style=\"mso-bidi-font-style: normal;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif;\">\u00a0<\/span><\/i><\/p>\n<p class=\"MsoNormal\" style=\"line-height: 150%;\"><i style=\"mso-bidi-font-style: normal;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif;\">Source<\/span><\/i><i style=\"mso-bidi-font-style: normal;\"><span style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; mso-ansi-language: RU;\">: <\/span><\/i><i style=\"mso-bidi-font-style: normal;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif;\">Main Directorate of the State Tax Service in Lviv Region<\/span><\/i><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Main Directorate of the State Tax Service in Lviv Region advises that agricultural producers who switched from the simplified system of taxation, accounting and reporting to the general taxation system in 2022 Did not opt for a \u2018special\u2019 annual tax (reporting) period for corporation tax, which begins on 1 July 2022 and ends on [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-252047","post","type-post","status-publish","format-standard","hentry","category-bez-katehorii"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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