The State Tax Service (STS) of Ukraine has issued a release to clarify the effective date of the temporary 2% single tax during the martial law period, which is available for taxpayers with annual income of up to UAH 10 billion. The release clarifies that taxpayers can submit applications for the simplified tax system from 1 April 2022 and the 2% single tax rate will apply from the next business day following the submission of the application. The STS has further issued a series of Questions and Answers (Q&As) regarding the transition to the simplified taxation system. The Q&As cover...