Economic Guarantees in Connection with the Spread

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Economic Guarantees in Connection with the Spread

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In connection with the entry into force of Law No. 533-IX (taking into account the amendments made by the Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine Aimed at Ensuring Additional Social and  phone number library of Coronavirus Disease (COVID-19)” dated March 30! 2020 No. 540-IX and the Law of Ukraine dated May 13! 2020 No. 591-IX “On Amendments to the Tax Code of Ukraine Economic Guarantees  and Other Laws of Ukraine Regarding Additional Support for Taxpayers for the Period of Implementing Measures Aimed at Preventing the Occurrence and Spread of Coronavirus Disease (COVID-19)”)! Subsection 10 of Section XX “Transitional Provisions” of the Tax Code of Ukraine is supplemented with Paragraph 52-1 of the following content:

“For violations of tax legislation committed during the period

From March 1! 2020 to the last calendar day of the month (inclusive) in which the quarantine established by the Cabinet of Ministers of Ukraine throughout the territory of Ukraine ends in order to prevent the spread of coronavirus disease (COVID-19) in Ukraine! penalties are not applied! except for sanctions for:

violation of requirements for long-term life insurance contracts or insurance contracts within the framework Economic Guarantees  of non-state pension provision! in particular supplementary pension insurance;

alienation of property subject to tax lien without the consent of the controlling authority;

violation of legal requirements in terms of:

accounting! production! storage and transportation of pay attention to data caching strategy fuel! ethyl alcohol! alcoholic beverages and tobacco products;

Targeted use of fuel and ethyl alcohol by taxpayers

equipping excise warehouses with flow meters and/or uniform meters;

performing functions defined by legislation in the field of production and circulation of alcohol! alcoholic beverages and tobacco products! and fuel;

carrying out transactions by business entities for the sale of fuel or ethyl alcohol au emai list without registering such entities as excise tax payers;

Violation of the calculation! declaration and payment of value added tax! excise tax! and rent.

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