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ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of April 6, 2026 No. 186

About modification of form of the Tax declaration on the income tax of the companies

According to Item 46.6 of Article 46 of Chapter 2 of the Section II of the Tax code of Ukraine, the Law of Ukraine of December 03, 2025 No. 4698-IX "About introduction of amendments to the Tax Code of Ukraine and other laws of Ukraine concerning features of the taxation of banks the income tax of the companies in 2026 and postponement of enforcement of Electronic system of turnover of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes", the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375,

I ORDER:

1. Bring in form of the Tax declaration on the income tax of the companies approved by the order of the Ministry of Finance of Ukraine of October 20, 2015 No. 897, registered in the Ministry of Justice of Ukraine on November 11, 2015 at No. 1415/27860 (in edition of the order of the Ministry of Finance of Ukraine of February 20, 2023 No. 101), the following changes:

The paragraph third notes "-5" after figures "70" to add 1) with figures ", 73";

2) in appendices to this Tax declaration:

third notes "-2" appendices AV to line 20 of this Tax declaration after figures "70" to add the paragraph with figures ", 73";

to add paragraph two of the note of "-1" appendix ZP to line 16 ZP of this Tax declaration after figures "70" with figures ", 73";

third notes "-2" appendices VP to this Tax declaration after figures "70" to add the paragraph with figures ", 73";

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