Tax, levy, payment

Legislation and regulations

The last day for the land tax payment (the land tax and / or rent for land plots of state or communal property) (except for citizens) for August 2023 

Paragraphs 287.3 and 287.4 Article 287 Section ХІІ of the Tax Code of Ukraine

The last day for rent payment for August 2023, namely:

-rent for the use of mineral resources in the production of hydrocarbon raw materials;

-rent for the use of the radio-frequent resource of Ukraine;

-rent for the transportation of oil and oil products by main pipelines and petroleum product pipelines;

-rent for the transit transportation of ammonia by pipelines across Ukraine

Paragraph. 257.5 Article. 257 Section IX of the Tax Code of Ukraine

The last day for the value added tax payment for August 2023

Paragraph 57.1 Article 57 Section II and Paragraph 203.2 Article 203 Section V of the Tax Code of Ukraine

The last day for the excise tax payment for August 2023

Paragraph 57.1 Article 57 Section II, Sub-paragraph 222.1.1 Paragraph 222.1 Article 222 Section XI of the Tax Code of Ukraine № 2755-VI as of 02.12.2010

The last day for land payment by individuals-entrepreneurs – owners and land users of land plots for August 2023

Paragraphs 287.3 and 287.4 Article 287 Section ХІІ of the Tax Code of Ukraine

The last day for payment of the personal income tax for August 2023 from taxation of income calculated in the form of:

- interest on a current or deposit bank account;

- interest on deposits of a credit union member

Paragraph 170.4 Article 170 of the Tax Code of Ukraine

The last day for payment for August 2023 of the military levy from taxation of income calculated in the form of:

 - interest on a current or deposit bank account;

 - interest on deposits of a credit union member

Paragraph 170.4 Article 170 and Paragraph 16-1 Sub-section 10 Section XX of the Tax Code of Ukraine

The last day for payment for August 2023 by the tax agent of the personal income tax, if taxable income is calculated by the tax agent, but not paid (not provided) to the taxpayer

Sub-paragraph 168.1.5 Paragraph 168.1 Article 168 of the Tax Code of Ukraine

The last day for payment for August 2023 by the tax agent of the military levy, if taxable income is calculated by the tax agent, but not paid (not provided) to the taxpayer

Sub-paragraph 168.1.5 Paragraph 168.1 Article 168 and Paragraph 16-1 Sub-section 10 Section XX of the Tax Code of Ukraine

The last day for submission of report on controlled operations for 2022

Sub-paragraph 39.4.2 Paragraph  39.4 Article 39 Section I of the Tax Code of Ukraine

The last day for submission of notifications on participation in the international group of companies for 2022

Sub-paragraph 39.4.2 Paragraph  39.4 Article 39 Section I of the Tax Code of Ukraine