The main issues:
• Key changes in legislation in April
• The procedure for paying excise duty on retail sales of tobacco products has been changed
• Separate tax rules have been established for single taxpayers at the rate of 2% after the resumption of income tax payments
• The procedure for calculating the average salary has been updated
• New deadlines for settlements on the export and import of goods during martial law have been set
The main issues:
• Generalized Tax Consultation approved on “economic reason (business purpose)”
• Annual confirmation of Ultimate Beneficial Owner data starting in 2023
• An employee may not evade obtaining an employment record book
• The Supreme Court abolished fines for late registration of tax invoices during the quarantine period
• Are fined for failing to submit consolidated reporting supplements from 2021?
The main issues:
• Annual confirmation of Ultimate Beneficial Owner data starting in 2022
• Tax reform published (based on project 5600)
• “Diia City” is a special tax regime for the IT industry
• TP is a list of sources of information for obtaining quoted prices for 2022
• Gift certificates and corporate events for employees – PIT
Review of legislation and judicial practice in December 2021
Dear Colleagues and Partners!
Best wishes for a happy holiday season for you
from KEYNAS GROUP team!
The main news of the issue:
• Algorithm of actions of the employer concerning unvaccinated workers and civil servants
• Write-off of the FA located in the temporarily occupied territory: the State Tax Service allowed any form of act 5
• Plan of comprehensive inspections of state supervision bodies for 2022
• Who should confirm the data on final beneficiaries in 2022
• The Supreme Court clarified the conditions for dismissal of employees under a fixed-term employment contract
Review of legislation and judicial practice in November 2021
The main issues:
- Ukraine has completely switched to e-sick notes on October 1: how it works
- From October 1, the rules of registration of TTN will change
- The State Tax Service has updated the State Register of RROs
- A specialist and a worker cannot receive the same salary at the minimum wage – the position of the Supreme Court
- Dismissal due to redundancies is possible if all vacancies are offered – the position of the Supreme Court
The main news of the issue:
• The mechanism for calculating the average wage has been improved again
• Recommendations of the Ministry of Justice on information on the ultimate beneficial owners of the legal entity
• The deadlines for submitting financial statements have been extended
• Unsubmitted financial statements together with the auditor’s report are the reason for “blocking” tax invoices
• How unscheduled inspections of risk payers take place – STA
Review of legislation and judicial practice in September 2021
Dear colleagues and partners!
Congratulations on this day of the lawyer!
Always achieve your set goals, be successful,
and be faithful to the chosen cause!
Good health to you, family comfort, and wealth!
KEYNAS GROUP team
Main topics of the issue:
- From August 1, 2021, changes to the form and content of settlement documents come into force
- Updated income tax return form: when to report for the first time
- From August 27, there are changes to the Procedure for providing documents of a large taxpayer in electronic form during a documentary audit
- The Ministry of Finance approved three Generalized tax consultations on TP and income taxation of non-residents
- The Supreme Court agreed to a fine of almost UAH 15 million for an untimely tax invoice
Main topics of the issue:
- The Verkhovna Rada adopted as a basis the bill № 5600, which increases the rates of taxes and fees
- Criteria for selecting employers for the inspection of the State Labor and the State Tax Service from July 1
- A 3-month campaign of mandatory disclosure of ownership structure and final owners of enterprises begins on July 11
- Features of the numbering of appendices to the Joint Report on SSC
- The tax calculation for the second quarter of 2021 is submitted according to the old form
- Long-term debt for NAS can not be discounted – the position of the Supreme Court