VAT being reduced from 15% to 12%

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.