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VAT being reduced from 15% to 12%
The Ministry of Finance has published changes in the procedure for taxation of legal entities and individuals, as well as the application of customs benefits. A number of taxes remain unchanged.
Photo: iStock
According to the document, from January 1, 2023, the VAT rate will be reduced from the current 15% to 12%.
Income tax rates remain unchanged (15%, for certain categories of taxpayers - 20%), personal income tax (12%), corporate property tax (1.5%), land tax for agricultural land (0.95 %), social tax (budgetary organizations - 25%, the rest - 12%).
In addition, the terms for conducting a desk tax audit of the validity of the VAT amount to be reimbursed are reduced from 60 to 30 days.
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