The National Fiscal Service of Ukraine approved new reference guides summarizing tax reliefs as of 01.01.2015:
- reference guide No73/1, in respect of tax reliefs defraying the loss of revenue;
- reference guide No 73/2 enumerating other tax exemptions.
The tax reliefs listed in the reference guides might be claimed against income tax, VAT, land tax, excise duty, local taxes and fees, taxes imposed on unprofitable institutions and organizations, etc.
The listed above documents should be used to drawn up a report on tax reliefs (annex to procedure for calculating and reporting taxes and fees not paid by a business entity to the budget due to obtaining tax reliefs, as set out in Resolution of the CMU dd. 27.12.2010, No1233).
Please visit the official website of the NFSU to find more information: http://sfs.gov.ua/dovidniki--reestri--perelik/dovidniki-/.
