Submitting Reports to the State Tax Service: What to Do If the Deadline Falls on a Weekend
Employers who are payers of contributions to support the employment of persons with disabilities must comply with the deadlines established by law for submitting reports and paying the relevant fees. At the same time, many wonder what to do if the last day for submitting the report falls on a weekend or public holiday.
The Tax Service clarified that according to Article 18-2 of the Law of Ukraine "On the Basics of Social Protection of Persons with Disabilities in Ukraine" (as amended by Law No. 4219-IX dated January 15, 2025), employers who are payers of contributions to support the employment of persons with disabilities are required to prepare reports on the accrual, calculation, and payment of such contributions.
The report form is determined in accordance with Article 46 of the Tax Code of Ukraine. It must be submitted within 40 calendar days after the end of the reporting quarter to the tax authority. The contribution must be paid within 10 calendar days after the deadline for submitting the report.
It is noted that according to paragraph 49.20 of the Tax Code of Ukraine, if the last day for submitting a tax declaration or other report falls on a weekend or public holiday, the deadline is considered to be the next operational (banking) day.
Since the procedure for submitting the report on the accrual, calculation, and payment of the contribution is regulated by the provisions of the Tax Code, this rule also applies to such reporting. That is, if the deadline for submitting the report falls on a weekend or public holiday, it can be submitted on the next operational (banking) day without violating the established deadline.
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