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Tax Code of Ukraine

On 04 December 2010, the Tax Code of Ukraine (the “TCU” or the “Code”) was officially published.  In its entirety, the TCU will become effective on 01 January 2011, while some of its provisions will take effect later (the most important, Section III dealing with corporate income tax, will become operative from 01 April 2011).

The TCU essentially changes the existing rules of taxation in Ukraine.  Below you may find a brief overview of major changes in tax administration, assessment and imposition of CIT, PIT, VAT, and property tax.

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