{"id":406812,"date":"2022-04-26T11:42:39","date_gmt":"2022-04-26T08:42:39","guid":{"rendered":"https:\/\/eba.com.ua\/?p=406812"},"modified":"2022-04-26T11:48:24","modified_gmt":"2022-04-26T08:48:24","slug":"oglyad-novyn-pro-podatky-pid-chas-diyi-voyennogo-stanu-pidvyshhene-opodatkuvannya-sub-yektiv-gospodaryuvannya-pov-yazanyh-ekonomichnymy-zv-yazkamy-z-derzhavoyu-agresorom","status":"publish","type":"post","link":"https:\/\/eba.com.ua\/en\/oglyad-novyn-pro-podatky-pid-chas-diyi-voyennogo-stanu-pidvyshhene-opodatkuvannya-sub-yektiv-gospodaryuvannya-pov-yazanyh-ekonomichnymy-zv-yazkamy-z-derzhavoyu-agresorom\/","title":{"rendered":"[:ua]\u041e\u0433\u043b\u044f\u0434 \u043d\u043e\u0432\u0438\u043d \u043f\u0440\u043e \u043f\u043e\u0434\u0430\u0442\u043a\u0438 \u043f\u0456\u0434 \u0447\u0430\u0441 \u0434\u0456\u0457 \u0432\u043e\u0454\u043d\u043d\u043e\u0433\u043e \u0441\u0442\u0430\u043d\u0443: \u043f\u0456\u0434\u0432\u0438\u0449\u0435\u043d\u0435 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u0441\u0443\u0431&#8217;\u0454\u043a\u0442\u0456\u0432 \u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u044e\u0432\u0430\u043d\u043d\u044f, \u043f\u043e\u0432&#8217;\u044f\u0437\u0430\u043d\u0438\u0445 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0438\u043c\u0438 \u0437\u0432&#8217;\u044f\u0437\u043a\u0430\u043c\u0438 \u0437 \u0434\u0435\u0440\u0436\u0430\u0432\u043e\u044e-\u0430\u0433\u0440\u0435\u0441\u043e\u0440\u043e\u043c[:en]Review of news about taxes during martial law: increased taxation of economic entities, having economic relations with the aggressor state[:]"},"content":{"rendered":"<p><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-406819 size-full\" src=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2022\/04\/BDO_8_26042022.png\" alt=\"\" width=\"902\" height=\"474\" srcset=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2022\/04\/BDO_8_26042022.png 902w, https:\/\/eba.com.ua\/wp-content\/uploads\/2022\/04\/BDO_8_26042022-300x158.png 300w, https:\/\/eba.com.ua\/wp-content\/uploads\/2022\/04\/BDO_8_26042022-768x404.png 768w, https:\/\/eba.com.ua\/wp-content\/uploads\/2022\/04\/BDO_8_26042022-650x342.png 650w, https:\/\/eba.com.ua\/wp-content\/uploads\/2022\/04\/BDO_8_26042022-800x420.png 800w, https:\/\/eba.com.ua\/wp-content\/uploads\/2022\/04\/BDO_8_26042022-170x90.png 170w\" sizes=\"(max-width: 902px) 100vw, 902px\" \/><\/p>\n<p style=\"font-weight: 400;\">Given a number of changes made by the government to the Tax Code of Ukraine, <a href=\"https:\/\/www.bdo.ua\/en-gb\/services-1\/tax-and-legal-practice-en\/consulting-on-ukrainian-and-international-taxation-en\"><strong>BDO in Ukraine&#8217;s experts on Ukrainian and international taxation<\/strong><\/a> analyzed them and commented on key points in recent publications on <a href=\"https:\/\/eba.com.ua\/en\/oglyad-novyn-pro-podatky-pid-chas-diyi-voyennogo-stanu-diya-city\/\">\u0414\u0456\u044f.\u0421\u0456\u0442y<\/a> and <a href=\"https:\/\/eba.com.ua\/en\/oglyad-novyn-pro-podatky-pid-chas-diyi-voyennogo-stanu-pro-shtrafni-sanktsiyi-ta-terminy-pozovnoyi-davnosti\/\">penalties and limitation periods<\/a>. The latest issue for taxes during martial law is devoted to the issue <em>of increased taxation of economic entities having economic relations with the aggressor state<\/em>.<\/p>\n<p style=\"font-weight: 400;\"><em>On April 1, the Verkhovna Rada of Ukraine adopted Draft Law No. 7232 \u201cOn Amendments to the Tax Code of Ukraine on the Taxation of Business Entities Connected with Economic Relations with the Aggressor State\u201d.<\/em><strong>\u00a0<\/strong><\/p>\n<p style=\"font-weight: 400;\"><strong>Interesting on the topic: <\/strong><a href=\"https:\/\/www.bdo.ua\/en-gb\/insights-1\/taxes\/taxation-during-martial-law\">Taxation during martial law<\/a><\/p>\n<p style=\"font-weight: 400;\">Draft Law No. 7232 provides for the application of an increasing coefficient of 1.5 for the tax liability <strong>for income tax, environmental tax, rent and property tax<\/strong> for economic entities connected with economic relations with the aggressor state. Such entities will include not only those companies that are owned by a resident registered in the aggressor state and\/or receive income from activities in the territory of the aggressor state, but also taxpayers who are members of international groups of companies that:<\/p>\n<ul>\n<li>carry out activities, receive income or in which there are financial obligations to residents of the aggressor state;<\/li>\n<li>provide economic support to the aggressor state.<strong>\u00a0<\/strong><\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">If you have additional questions, <a href=\"https:\/\/www.bdo.ua\/en-gb\/home-1\/contact-us\">please consult<\/a> tax experts of BDO in Ukraine.<\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Given a number of changes made by the government to the Tax Code of Ukraine, BDO in Ukraine&#8217;s experts on Ukrainian and international taxation analyzed them and commented on key points in recent publications on \u0414\u0456\u044f.\u0421\u0456\u0442y and penalties and limitation periods. The latest issue for taxes during martial law is devoted to the issue of [&hellip;]<\/p>\n","protected":false},"author":4489,"featured_media":406818,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false},"categories":[24,23],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Review of news about taxes during martial law: increased taxation of economic entities, having economic relations with the aggressor state - European Business Association<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/eba.com.ua\/oglyad-novyn-pro-podatky-pid-chas-diyi-voyennogo-stanu-pidvyshhene-opodatkuvannya-sub-yektiv-gospodaryuvannya-pov-yazanyh-ekonomichnymy-zv-yazkamy-z-derzhavoyu-agresorom\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Review of news about taxes during martial law: increased taxation of economic entities, having economic relations with the aggressor state - European Business Association\" \/>\n<meta property=\"og:description\" content=\"Given a number of changes made by the government to the Tax Code of Ukraine, BDO in Ukraine&#8217;s experts on Ukrainian and international taxation analyzed them and commented on key points in recent publications on \u0414\u0456\u044f.\u0421\u0456\u0442y and penalties and limitation periods. 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\u0432\u043e\u0454\u043d\u043d\u043e\u0433\u043e \u0441\u0442\u0430\u043d\u0443: \u043f\u0456\u0434\u0432\u0438\u0449\u0435\u043d\u0435 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u0441\u0443\u0431'\u0454\u043a\u0442\u0456\u0432 \u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u044e\u0432\u0430\u043d\u043d\u044f, \u043f\u043e\u0432'\u044f\u0437\u0430\u043d\u0438\u0445 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0438\u043c\u0438 \u0437\u0432'\u044f\u0437\u043a\u0430\u043c\u0438 \u0437 \u0434\u0435\u0440\u0436\u0430\u0432\u043e\u044e-\u0430\u0433\u0440\u0435\u0441\u043e\u0440\u043e\u043c[:en]Review of news about taxes during martial law: increased taxation of economic entities, having economic relations with the aggressor state[:] - European Business 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