- Payment of fines with VAT: from the VAT account or from the bank account
- Payment of agreed VAT liabilities is made from the VAT account of the taxpayer, while payment of fines is made from the bank account or non-bank payment service provider to the relevant budget
- Taxpayers are reminded of the application of penalties for late submission of tax reports and payment of taxes and fees
- Penalties are imposed for late submission of tax reports according to the Tax Code of Ukraine
- Tax payments during the period of martial law in Ukraine are subject to specific regulations
- Taxpayers who timely fulfill their tax obligations are exempt from penalties for late submission of reports for certain periods
- Exemption from penalties does not apply to certain types of tax declarations
- Deadlines for submission of tax reports for specific years do not fall within the exemption period mentioned in the Tax Code of Ukraine
Source: news.dtkt.ua
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.