December 20, 2022 is the last day for submitting tax returns for November 2022, namely:
– tax declaration with VAT;
– excise tax declarations;
– tax declarations of rent (monthly) with the calculation of:
- rent payment for the use of subsoil during extraction of hydrocarbon raw materials;
- rent for the use of the radio frequency resource of Ukraine;
- rent payment for the transportation of oil and oil products through main oil pipelines and oil product pipelines;
- rent payment for transit transportation of ammonia through pipelines on the territory of Ukraine;
– a tax declaration on the payment for the land (land tax and/or rent for land plots of state or communal property).
In addition, we draw the attention of single tax payers regarding the deadlines:
December 16:
- statements regarding the transition to a simplified taxation system from the 1st quarter of 2023 and the calculation of income for the previous calendar year;
- applications regarding the transition to another group of single tax payers from the 1st quarter of 2023.
December 20 – submission of the tax declaration of the payer of the single tax of the third group for the period of military, state of emergency in Ukraine for November 2022.
December 21 is the deadline for submitting an application to opt out of the simplified taxation system from the 1st quarter of 2023.