The tax authority reminded how to confirm the impossibility of fulfilling tax obligations due to martial law
Taxpayers who, due to circumstances caused by martial law, cannot timely fulfill their tax obligations must notify the tax authority and provide documentary evidence of the reasons for such impossibility.
To do this, it is necessary to submit an application along with documents confirming the presence of the relevant circumstances.
Such notification is submitted if the taxpayer is unable within the established deadlines to:
- pay taxes and fees;
- submit tax or other reports provided by law;
- register tax or excise invoices, as well as adjustment calculations;
- submit electronic documents related to the circulation of fuel and ethyl alcohol;
- fulfill other tax obligations defined by law.
Copies of documents confirming the impossibility of fulfilling tax obligations must be attached to the application. The list of such documents depends on the status of the taxpayer — individual or legal entity — and is defined by the relevant Procedure.
At the same time, the legislation provides for certain exceptions. A special procedure applies, in particular, to issues of registering excise invoices, submitting electronic documents regarding the circulation of fuel or ethyl alcohol, as well as certain applications for their movement.
This procedure applies to individuals, including self-employed persons, legal entities — residents and non-residents of Ukraine, as well as their separate subdivisions.
If after the controlling authority’s decision on the impossibility of fulfilling tax obligations the taxpayer restores the ability to fulfill them, they must notify the tax authority. Such notification in free form must be submitted no later than 60 calendar days counting from the first day of the month following the month of restoration of such ability.
Subscribe to our Telegram channel t.me/sudua and to Google News SUD.UA, as well as to our VIBER and WhatsApp pages, on Facebook and Instagram to stay informed about the most important events.
