Tax Administration
Each taxpayer shall get registered with tax authorities. As a result of such registration a taxpayer receives an individual tax […]
Charge to the State Pension Fund
Besides the charge for mandatory social insurance, there is also a charge to the State Pension Fund imposed on certain […]
The Social Insurance
The mandatory social insurance payment is presented in Ukraine by the Single Social Charge (SSC). The SSC has been charged […]
The Single Tax
Classification of the ST payers, rates of tax and permitted kinds of business activities are described in the table below: […]
The Local Taxes
The Tax Code sets forth four local taxes. Those are as follows: – Real Estate Tax; – Charge for car […]
Tax Rates on The Personal Income
There are two principle PIT rates: 15 and 17%. The 17% rate is applied to the excess of monthly taxable […]
Withholding Tax
The basic rate of the withholding tax (WHT) is 15%. The tax applies to the income payable to non-resident entities […]
The Special Rules for the Taxation of the Income Derived from Transactions with Securities
For the purposes of corporate profits taxation the securities are divided to those that are quoted on stock exchange and […]
Reporting and Payments for The Income Tax
Starting from 01/01/2013, the new rules for reporting and payments of the tax are enacted. The new rules introduce advance […]