The State Tax Service of Ukraine – to issue a letter of explanation on the CPT’s advances while payi…

The State Tax Service of Ukraine – to issue a letter of explanation on the CPT’s advances while paying dividends: i. Confirm correctness of employing CPT’s real object of taxation for Q4 of the reporting year; ii.  Dismiss usage of “anticipated” object of taxation to be received by dividing the object of taxation for the whole year by 12 and multiplying by 3 (as provided for by existing letters of the SFS).

The Ministry of Finance of Ukraine – issue a letter of explanation or a generalized tax consultation clarifying methodology of application of the TCU’s provisions on the foregoing matters.