On 4 July 2013, the parliament adopted the law "On Changes to the Ukrainian Tax Code and other Laws in respect of Immovable Property".
According to the law, taxpayers may offset advance corporate tax on dividends against monthly advance corporate tax payments. If the amount of advance corporate tax on dividends exceeds the total amount of monthly advance corporate tax for the year, the overpayments may be used by the taxpayer for payment of future tax liabilities.
If the Presi…