Visiting lecturer from Podilia State University Ukraine 2022 teaching tax management in wartime Ukraine Part 8

The preferential taxation system under martial law and tax benefits for private entrepreneurs mobilized in Ukraine are regulated in such a way that they can be implemented properly. Under the ongoing Russia, tax administration in Ukraine is trying to continue to run well. However, in accordance with the existing reality, there were a number of tax breaks for those who contributed to the war.


How is the implementation of the existing tax system in Ukraine under conditions? Academics from state universities in Ukraine have given very clear and interesting explanations in international seminars held by STEKOM University. The title of the presentation was "Local taxes: a system of calculation and payment under martial law in Ukraine". The academic name of the Ukrainian State University is Valentyna Borkovska. He has a PhD in Economics. Ms. Valentyna as Associate Professor of Educational and Scientific Institute in the department of Accounting, Business and finance, at Podilia State University.


This activity is part of the implementation of STEKOM University's commitment to increase various international activities in order to realize the vision to become an international class university. Various international activities carried out by STEKOM University continue from year to year. There are sustainable international activities and there are also some unsustainable international activities. All kinds of international activities are accommodated and regulated by the International department of STEKOM University.


Mrs. Valentyna explained that the tax regulations in Ukraine were relaxed for its citizens who were involved in the war. Private entrepreneurs who are exempt from calculating and paying income tax and fixed taxes, as well as from reporting. This is regulated by Clause 25, paragraph 10 of the Tax Code of Ukraine. This provision is to support the country's more important interests, namely to win the war.


Mobilized military personnel who do not use labor labor are exempt from paying social contributions for themselves during the period of military service and reporting. That way, military personnel who are focused on their war duties and are not burdened with tax responsibilities.

At the same time, in wartime conditions, all entities are exempt from violations for tax violations and other violations of laws, the control of which is entrusted to the controlling authority in connection with the occurrence of force majeure circumstances certified by the Chamber. Trade and Industry of Ukraine (clause 112.8.9 of the Code of Civil Procedure) which has been started since February 24. The regulation explains the legal policy so that its citizens have a contribution to the war.


This explanation of the special wartime tax regulations was the last explanation for Mrs. Valentyna. At the end of her presentation, Ms. Valentyna expressed her gratitude and hope to all the participants present. He invited the participants if they wanted to visit Ukraine and enjoy the various interesting places there.


Mrs. Valentyna also said that her country is very open to be understood in various fields, especially education. also said he was willing to see further in the future with STEKOM University and various other universities in Indonesia. After the presentation session, he also invited the participants to submit questions and discussions, especially regarding the tax system in Ukraine, both during the war and during the war.