- According to the Tax Code of Ukraine, the amount of tax paid by a reorganized taxpayer is used to calculate the tax amount of their successor proportionally to the property received.
- The electronic administration procedure for value-added tax states that the tax amount of a reorganized taxpayer is used to calculate the tax amount of their successor, provided that the reorganized taxpayer informs the controlling authority.
- The form for requesting a refund of budget compensation or the inclusion of the reorganized taxpayer’s registration amount in the successor’s calculation is approved by the Ministry of Finance.
- The tax amount of a reorganized taxpayer is indicated in the form, taking into account the distributed property according to the balance sheet.
- The tax amount of the successor of a reorganized taxpayer is indicated in the form, taking into account the received property according to the balance sheet.
- When filling out the tax report, attention should be paid to the consistency of the values in the tables.
- The registration amount indicated in the form should correspond to the reorganized taxpayer’s limit, taking into account the tax notifications and decisions.
- The date and number of the verification act should correspond to the information provided by the reorganized taxpayer.
Source: od.tax.gov.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.
