{"id":252058,"date":"2023-04-27T18:34:05","date_gmt":"2023-04-27T18:34:05","guid":{"rendered":"https:\/\/agrochamber.lviv.ua\/osoblyvosti-vyznachennia-podatkovykh-zvitnykh-periodiv-dlia-platnykiv-podatku-na-prybutok-pidpryiemstv-iaki-ie-vyrobnykamy-silskohospodarskoi-produktsii-en\/04\/2026\/"},"modified":"2026-04-27T10:34:18","modified_gmt":"2026-04-27T10:34:18","slug":"osoblyvosti-vyznachennia-podatkovykh-zvitnykh-periodiv-dlia-platnykiv-podatku-na-prybutok-pidpryiemstv-iaki-ie-vyrobnykamy-silskohospodarskoi-produktsii-en","status":"publish","type":"post","link":"https:\/\/agrochamber.lviv.ua\/en\/osoblyvosti-vyznachennia-podatkovykh-zvitnykh-periodiv-dlia-platnykiv-podatku-na-prybutok-pidpryiemstv-iaki-ie-vyrobnykamy-silskohospodarskoi-produktsii-en\/04\/2023\/","title":{"rendered":"Specifics of determining tax (reporting) periods for corporate income tax payers who are agricultural producers"},"content":{"rendered":"<p style=\"margin: 0cm 0cm 0.0001pt; line-height: 150%; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;\"><span style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">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.<\/span><\/p>\n<p style=\"margin: 0cm 0cm 0.0001pt; text-indent: 35.45pt; line-height: 150%; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;\"><span style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">It has been determined:<\/span><\/p>\n<p style=\"margin: 0cm 0cm 0.0001pt; text-indent: 35.45pt; line-height: 150%; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;\"><span style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">&#8211; 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;<\/span><\/p>\n<p style=\"margin: 0cm 0cm 0.0001pt; text-indent: 35.45pt; line-height: 150%; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;\"><span style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">&#8211; which tax (reporting) periods are established for corporate income tax;<\/span><\/p>\n<p style=\"margin: 0cm 0cm 0.0001pt; text-indent: 35.45pt; line-height: 150%; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;\"><span style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">&#8211; for which taxpayers an annual tax (reporting) period is established;<\/span><\/p>\n<p style=\"margin: 0cm 0cm 0.0001pt; text-indent: 35.45pt; line-height: 150%; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;\"><span style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">&#8211; the application of tax (reporting) periods by corporate income tax payers who are agricultural producers, etc.<\/span><\/p>\n<p style=\"margin: 0cm 0cm 0.0001pt; text-indent: 35.45pt; line-height: 150%; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;\"><span style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">Further details are available in the attached letter <b>via the link:<\/b><\/span><\/p>\n<p style=\"margin: 0cm 0cm 0.0001pt; text-indent: 35.45pt; line-height: 150%; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;\"><span lang=\"EN-US\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext; mso-ansi-language: EN-US;\">https<\/span><span style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">:\/\/<\/span><span lang=\"EN-US\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext; mso-ansi-language: EN-US;\">tax<\/span><span style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">.<\/span><span lang=\"EN-US\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext; mso-ansi-language: EN-US;\">gov<\/span><span style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">.<\/span><span lang=\"EN-US\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext; mso-ansi-language: EN-US;\">ua<\/span><span style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">\/<\/span><span lang=\"EN-US\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext; mso-ansi-language: EN-US;\">data<\/span><span style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">\/<\/span><span lang=\"EN-US\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext; mso-ansi-language: EN-US;\">material<\/span><span style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">\/000\/557\/671478\/<\/span><span lang=\"EN-US\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext; mso-ansi-language: EN-US;\">InfoList<\/span><span style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">3_2023.<\/span><span lang=\"EN-US\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext; mso-ansi-language: EN-US;\">pdf<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: 0.0001pt; line-height: 150%; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;\"><span style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; mso-fareast-font-family: 'Times New Roman'; mso-font-kerning: 18.0pt; mso-fareast-language: RU;\">\u00a0<\/span><\/p>\n<p>\u00a0<\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: 0.0001pt; line-height: 150%; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;\"><span style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; mso-fareast-font-family: 'Times New Roman'; color: black; mso-color-alt: windowtext; mso-font-kerning: 18.0pt; mso-fareast-language: RU;\">Source<\/span><span lang=\"EN-US\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; mso-fareast-font-family: 'Times New Roman'; color: black; mso-color-alt: windowtext; mso-font-kerning: 18.0pt; mso-ansi-language: EN-US; mso-fareast-language: RU;\">: <\/span><span style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; mso-fareast-font-family: 'Times New Roman'; color: black; mso-color-alt: windowtext; mso-font-kerning: 18.0pt; mso-fareast-language: RU;\">State Tax Service of Ukraine<\/span><\/p>\n<p>{pdf=images\/stories\/news\/2023\/04\/27\/InfoList3_2023.pdf|100%|500|native}<\/p>\n<p><a href=\"https:\/\/agrochamber.lviv.ua\/wp-content\/uploads\/2023\/04\/InfoList3_2023.pdf\">Download<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 [&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-252058","post","type-post","status-publish","format-standard","hentry","category-bez-katehorii"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Specifics of determining tax (reporting) periods for corporate income tax payers who are agricultural producers - \u041b\u0410\u041f - \u041b\u044c\u0432\u0456\u0432\u0441\u044c\u043a\u0430 \u0410\u0433\u0440\u0430\u0440\u043d\u0430 \u043f\u0430\u043b\u0430\u0442\u0430<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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