The Ministry of Income and Charges of Ukraine approved Guidebook number 66/1 of tax benefits that are revenue losses and Guidebook number 66/2 of other tax benefits. They contain the list of benefits for income tax, taxation of non-profit institutions and organizations, land tax, value added tax, state tax, etc.
An entity that does not pay taxes and fees in connection with obtaining tax benefits, keeps track of the amounts of such benefits and draws up a report on the amount of tax benefits in the form approved by the Cabinet of Ministers of Ukraine dated December 27, 2010 № 1233. The report with cumulative total for 3, 6, 9 and 12 calendar months shall be submitted to territorial bodies of the Ministry of Income at the place of registration within 40 days following the last calendar day of the tax period.
The guidebooks of benefits can be found at the link: http://minrd.gov.ua/dovidniki–reestri–perelik/dovidniki-/54005.html
Source – Main Office of the Ministry of Income in Transcarpathian region
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