For a long time, the mechanism for calculating and paying this levy remained uncertain due to the lack of necessary bylaws.

The new regulations change the procedure for submitting a tax declaration and related documents to a tax authority, as well as subsequent interaction in the framework of additional requests.

In the first half of 2025, the average number of insurance agents from individuals and businesses grew at a record pace over the past six years.

In the second part of our series of materials we continue to analyse the procedures and important aspects of collection of receivables for tax debts.

The key conditions are the payment of tax at customs and the use of the goods in production processes or for resale.