Taxpayers exempt from financial liability for failure to file tax returns on time

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Taxpayers are exempt from financial liability for failure to file tax returns by the deadline, which is caused by a power outage due to missile strikes by the aggressor state.

Such a power outage is an unpredictable circumstance for the taxpayer and the supervisory authority and has the attributes of force majeure.

Therefore under such circumstances the taxpayers using subparagraph 112.8.9 of paragraph 112 of Article 112 of the Tax Code of Ukraine are exempt from financial liability.

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