All tax breaks in one chapter
The Ministry of income and taxes of Ukraine approved the Guides on tax benefits № 71/1, № 71/2, which include benefits that are in force as of July 1, 2014.
In particular, those are benefits on income tax, the taxation of non-profit institutions and organizations, land tax, value added tax, excise tax, state fees and more.
It should be noted that entities that do not pay taxes and fees in connection with obtaining tax benefits, shall make a report on the amount of tax benefits. Data of the Guides are used by taxpayers when filing the report on the amount of tax benefits.
Please note that entities shall submit such report for three, six, nine and twelve calendar months at the place of their registration within 40 calendar days of the last calendar day of the tax period. If an entity does not enjoy the benefits, the report shall not be submitted.
You can view the Guides on the web portal of the Ministry of income of Ukraine (http://minrd.gov.ua/dovidniki - reestri - perelik/dovidniki-/54005.html) in the section "Guides."