The HO of the National Fiscal Service in Kyiv reminds that January 17, 2015, was the date the Law of Ukraine passed on 25.12.2014 under No. 63-VIII came into force, which entered amendments to the Tax Code of Ukraine covering the corporate income tax and VAT issues, in case of tax credit.
Taxpayers applying for tax credit are eligible to submit adjusted calculations or applications within 90 days since the date the law is enacted, until April 16, 2015, inclusive.
You can state the tax liability for any fiscal period until April 1, 2014, taking into account periods of limitations stipulated in article 102 of the Tax Code, that is, from April 2011 to March 2014, inclusive.
