Author

Vasyl Kureza

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Since 24 February 2022, the Parliament has adopted special tax and customs incentives to ensure support for taxpayers during the period of martial law. One of the key incentives relates to extending a simplified gross-based taxation — otherwise available to small and medium businesses, including private entrepreneurs — to virtually any business willing to opt for such special single tax regime. For the martial law period, however, such regime is materially extended in terms of…