Revenues Ministry informs
If an enterprise carries out activities both that are exempt from income tax, and those that are taxed in a general manner, the income from preferential activities is accounted for in determining the criteria - 10 million UAH. This is stated on the website of the Ministry of Revenues.
This is indicated in Summarizing tax consultation on specific issues regarding monthly advance payments of income tax, approved by Order Ministry of Revenues of Ukraine from November 22, 2013 № 698.
In addition, this tax consultation explains specific features of making monthly advance payments of income tax when changing the taxation system, implementation of patented, insurance activities, and liquidation of the company, and the impact of the results of checks on advance payments.
