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Global Compliance News
August 4, 2021 6 Mins Read Share
In brief
On 15 June 2021, the Parliament of Ukraine adopted a law commonly referred to as the Tax Amnesty Law
1 (“
Law“), which introduces voluntary disclosure program with respect to unreported taxable income and assets.
On 21 July 2021, the Law entered into force. By its terms, the tax amnesty will be available from 1 September 2021.
Key takeaways
According to the Law, eligible individuals would be pardoned for tax and currency control offenses with respect to personal assets once properly reported by such individuals in strict compliance with the tax amnesty procedures. The tax amnesty is time-bound to the period commencing on 1 September 2021 and ending on 1 September 2022.