During the seminar, we discussed main tax relief measures recently stipulated in Ukraine in response to the COVID-19 pandemic. In particular, the quarantine as force majeure and as ground for repayment, deferral, installment of tax debts; new deadlines for submitting tax returns and tax payments; tax audits during the quarantine; penalties for violation of tax legislation; taxation of charity; refund of VAT; payment of single social contribution by private entrepreneurs.
During the seminar, we considered:
- Tax audits during quarantine
- Fines and penalties applicable during quarantine
- Quarantine as a force majeure: legal grounds for deferral of tax debt and liability
- Special terms for payment of taxes and filing of tax returns during quarantine
- Special treatment of payment and budgetary refund of VAT during quarantine
- Tax benefits for the period of quarantine
- Procedure for appealing against decisions of tax authorities
Speakers:
Vitaliy Odzhykovskyy, Counsel, Sayenko Kharenko. Vitalii Odzhykovskyi has vast experience across a range of international and domestic tax issues, tax litigation, customs law and currency regulation. He offers expert advice to taxpayers in the process of tax audits and consideration of complaints and objections of taxpayers by the tax authorities. His specific areas of experience include sectors such as agricultural and FMCG.
Kateryna Utiralova, Senior Associate, Sayenko Kharenko. Kateryna has over 10-year experience in taxation. She advises international and local clients on a wide range of tax matters across sectors and industries.
