is a certificate issued by the State Tax Service of Ukraine confirming the absence of tax and fee arrears. It is primarily required during the liquidation or reorganization of a legal entity or when a self-employed person (FOP) ceases business activity. Download Blank Form 22-OPP
For taxpayers registered in multiple tax offices (e.g., separate subdivisions), the certificate is issued only after all relevant offices confirm there is no debt. Filling & Submission Tools forma 22 opp blank skachat
Download Form No. 22-OPP (Appendix 20)