On 17 March 2020, the Ukrainian Parliament adopted Law No 3220 “On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine aimed to support taxpayers during the period of taking measures against the occurrence and spread of the coronavirus disease (COVID-19)”. The main measures of the Law are as follows:
- no penalties or late payment interest for violations of tax law committed during the period from 1 March 2020 to 31 May 2020;
- documentary tax audits scheduled from 18 March 2020 to 31 May 2020;
- the deadline for filing the annual declaration of wealth and income of individual extended until 1 July 2020;
- no payment for the land for the period from 1 March 2020 to 30 April 2020;
- non-residential real estate owned by natural or legal persons is not subject to real estate tax other than land for the period from 1 March 2020 to 30 April 2020.
The Law is effective on the following day its publication.
