This site uses cookies to provide you with a more responsive and personalized service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.

Bookmark Email Print page

Tax treatment of tax losses carried forward clarified by the Verkhovna Rada of Ukraine


Tax treatment of tax losses carried forward clarified by the Verkhovna Rada of UkraineOn 24 May 2012, the Law of Ukraine “On amendments to the Tax Code of Ukraine with regard to the improvement of certain tax provisions” (hereinafter, the “Law”) was passed.  Generally, the Law takes effect on 1 July 2012, except for some provisions which are expected to come into force later on.  Given that the final version of the Law has not been made publicly available thus far, the information provided herein is based on the draft law prepared for the second reading.

Please find attached a brief overview of major changes to the Tax Code of Ukraine.


Ruslana Pisotska
Job Title:
+38 (067) 464 1101
/Platform/Portal/Solution Delivery/Footer/Copyright Message


© 2014 PJSC “Deloitte & Touche USC”. All rights reserved. Please see for a detailed description of the structure of Deloitte CIS.


Get connected:





Deloitte is the brand under which tens of thousands of dedicated professionals in independent firms throughout the world collaborate to provide audit,consulting, financial advisory, risk management, and tax services to selected clients. 

The CIS is evolving rapidly and this dictates that we cannot be bound by traditional approaches. We are constantly tailoring our services to fit this unique market and to match the needs of our clients, often being called upon to develop new solutions to current issues. Our success can be measured in the response of the market, making us the fastest-growing professional services firm in the CIS.