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Ukraine Extends Statute of Limitations for Taxation of Non-Residents

10 July 2024

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Approved Changes

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Ukraine

The State Tax Service of Ukraine has issued a notice on the extension of the statute of limitations to 2,555 days (7 years) in respect of Clause 141.4 of Article 141 of the Tax Code, which concerns the taxation of income received by non-residents from sources in Ukraine, as well as the taxation of permanent establishments in Ukraine. The extended statute of limitations applies in relation to retaining documents and information and the right of the tax authority to conduct tax audits. The extended statute of limitations was introduced by Law No. 3721-IX of 21 May 2024 and entered into...