Ukraine Tax Agency Posts Letter Clarifying Amendments Expanding Scope of Corporate Income Taxpayers

The Ukrainian State Fiscal Service Jan. 30 posted Letter No. 2107/7/99-00-21-02-01-07, clarifying amendments under Law No. 4577-IX/2025 expanding the scope of corporate income taxpayers, which entered into force Oct. 5, 2025. The letter clarifies amendments: 1) expanding corporate income taxpayers to include resident legal entities that are single taxpayers of the fourth group receiving income from sales or disposals of securities, or income from issuers of corporate rights, investment certificates, or other securities; 2) requiring these taxpayers to annually file tax returns declaring this income, and providing them the option to submit corporate income tax returns for the 2022 through ...