The State Tax Service (DPS) reports that business entities can now notify the controlling authority of property lost, destroyed or damaged as a result of the russian armed aggression via the Electronic Taxpayer Cabinet. The notification is submitted to the tax authority at the taxpayer’s primary registration address.
Where to submit the notification and which documents to attach
A notification of loss, destruction or damage to assets and goods must be submitted to the controlling authority at the taxpayer’s primary registration address. The notification should include details establishing the fact of destruction, loss or damage to fixed assets and/or inventory items.
Electronic copies of supporting documents proving the fact of destruction, loss or damage to fixed assets and/or inventory must be attached to the Notification. Supporting documents are uploaded as separate attachments to the Notification in PDF format.
Amending a notification and paper submission options
If new documents become available later or the amount of losses is revised, the taxpayer may submit an amended Notification. The amended Notification must state the number and date of the original Notification and the reason for the amendment.
The Notification can also be submitted in paper form — at centres of taxpayer service (ЦОП) or at the offices of tax consultants. The Notification form can be downloaded here.
