The State Fiscal Service (SFS) issued Guidance Letter No. 102/7/99-99-19-02-01-17 on 4 January 2016 regarding clarification on reporting requirements for corporate taxpayers.
Corporate taxpayers with annual turnover not exceeding UAH 20 million must submit the tax return by 29 February 2016. Corporate taxpayers with annual turnover exceeding UAH 20 million are required to submit a tax return related to tax year 2015 by 9 February 2016. Starting from 1 January 2016, a quarterly tax return must be submitted by taxpayers with annual turnover exceeding UAH 20 million. Such taxpayers are required to submit quarterly tax returns within 40 calendar days following the last day of the tax reporting period.
