On 10 February 2017, the Ukraine State Fiscal Service (SFS) published guidance letter No. 2991/7/99-99-15-02-01-17, which covers corporate tax amendments for 2017. Key changes/clarifications include:
- Clarification that advance tax paid in respect of the payment of dividends in a period is creditable in determining the tax liability for the period as reported in the corporate tax return, with any excess carried forward to future periods;
- From 1 January 2017, real estate (property) tax is no …