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On Amending the Order of the Ministry of Finance of Ukraine No. 94 dated February 13, 2025

Good day! Let’s consider the main provisions of this order.

1. **Essence of the Law:**
This order introduces technical changes to the form of the Corporate Income Tax Return. The changes concern the clarification of paragraphs, the exclusion of outdated information, and the introduction of amendments to the appendices to the declaration, in particular, to appendices MPZ-Z and SHCHAV.

2. **Structure and main provisions:**
The order consists of two main parts. The first part introduces changes to the form of the Corporate Income Tax Return, in particular, it adjusts the numbering and indents in certain clauses and sub-clauses. Changes are also made to appendices MPZ-Z and SHCHAV, which are an integral part of the declaration. The second part of the order concerns procedural issues, such as state registration, publication, and control over the execution of the order.

3. **Main provisions for use:**
The most important for use are the changes made to appendices MPZ-Z and SHCHAV. Corporate income taxpayers should pay attention to the updated version of the mark in appendix MPZ-Z and to the numbering of columns in the table of appendix SHCHAV in order to correctly fill out these appendices when submitting the declaration.

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