Clarification by the Ministry of Revenue and Duties of Ukraine
The due date for paying taxes and fees won’t be postponed despite the date for submission of tax returns has been changed. The Ukraine’s Tax Code does not envisages any deferrals as regards payment dates, in case the last day for paying taxes falls on a weekend or holiday, according to the press-office of the Ministry of Revenue and Duties of Ukraine.
In other words, a taxpayer should pay the tax amounts due and indicated in the tax return application submitted by the latter within ten calendar days that follow the last date for filing tax returns (without postponing the deadlines if the last date falls on a weekend or holiday).
It is worth noting that if the final date for submitting tax returns falls on a weekend or holiday, the last day will be the banking day that follows the weekend or holiday. So, the deadlines are extended.
The above said provision is set forth in par.57.1 of art. 57 and par.49.20 of art.49 of the Tax Code of Ukraine.
