On 8 August 2012, the President signed Law No. 5083-VI of 5 July 2012 introducing amendments to the Tax Code.
The most important changes are listed below:
| - | Tax losses accumulated as at 1 January 2012 and not utilized by the end of 2015 can be used in subsequent tax periods. | |
| - | Taxpayers with an annual turnover exceeding UAH 10 million have to make monthly advance corporate tax payments in the amount of 1/12 of the previ… |