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The State Tax Service (STS) of Ukraine has issued guidance explaining the rules for completing the report on controlled transactions (operations) for the 2021 reporting year, as well as the submission of applications by taxpayers that are unable to fulfill their obligations during the period of martial law. --- Basic rules for filling in and controlling completeness of submission of Report on controlled operations State Tax Service of Ukraine reminds that in accordance with requirements of Article 39 of the Tax Code of Ukraine (hereinafter - Code), taxpayers who in 2021 carried out controlled operations must submit Report on controlled...