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Monthly advanced payments of corporate profit tax have been cancelled since January 1, 2016.
This is stated in the Law № 909-VIII as of 24.12.2015 on balancing the budget revenues, which amended the Tax Code of Ukraine.
Nevertheless, the tax payers are still obliged to pay advanced corporate profit tax payments for the first three quarters of 2016. This advanced payment should be made by December 31, 2016, in the amount of 2/9 from the tax sum.
The failure to make this payment shall result in imposing on such tax payer the penalty in the amount provided in Article 123 of the Tax Code of Ukraine.
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