Dear colleagues and partners,
Please find below the news headlines for December 2018.
Key news of the issue:
Обзор законодательства и судебной практики за декабрь 2018г.
Dear colleagues and partners,
Please find below the latest review of amendments and news in the legislative area for September 2018.
The latest news of the issue:
- As from October 5, the comprehensive checkups will be held to find out the employees hired not officially
- Mechanism of cooperation between the State Fiscal Service and banks intended to exchange with the information about the open account of individuals-entrepreneurs has been launched
- State Fiscal Service explained that the dividends payout is not the controlled transaction
- Ministry for Social Policy of Ukraine tells how to pay for extra hours of work
- Waybills without seal
- Untimely payment of compensation for unused vacation – sanctions?
Обзор законодательства и судебной практики за сентябрь 2018 г
Dear colleagues and partners,
Please find the latest review of changes and news in the laws for August 2018.
Key news include:
- Unified Social Tax Report for August is now in a new format
- Child support Reports shall be filed more frequently
- When to recognize the tax credit under the unblocked Tax Invoice
- Absolutely every company shall have the person in charge of the labor safety
- There is no 50-thousand limit for making payments via the payment terminal
Dear colleagues and partners,
Please find below the latest review of amendments and news related to the laws for July 2018.
Key news of the issue:
- It is now allowed to include pre-school and school education costs into the tax deductions
- Amendments in the Procedure for preliminary agreeing of pricing in the controlled transactions
- Procedure for financial statements presentation has been changed
- What amounts shall be recorded in tax invoices when rounding up kopecks
- Updated form of USC Report and its filling out instructions
- Court practice – fines for the late tax invoices registration
Colleagues,
we offer you a review of the legislation in June 2018.
Key news of the edition:
- New accounts for paying taxes become effective as from July 2, 2018
- Amendment to Regulation no. 148 On cash operations in the national currency of Ukraine
- Law On foreign currency and currency assets has been passed. What to expect?
- Tax accounting for a website development and placement expenses
- Company reorganization by way of separation: what is to do with the VAT amounts accrued?
- Loss occurrence took place abroad: the procedure for the sick leave issue
Colleagues,
we offer you a review of the legislation in May 2018.
Key news of the edition:
- Value-added tax return has been updated
- Bulgaria has been excluded from the list of the low-taxes jurisdictions
- It has been determined how to prepare the list of the risky taxpayers
- If it is possible to correct fines and penalties amounts in the Income Tax Return
- Specifics of allowing for the exchange differences when estimating annual income for transfer pricing purposes
- Limitation periods for fines imposed for the breach of labor laws
- When it is possible to avoid answering to the request from the State Fiscal Service
Colleagues,
we offer you a review of the legislation in April 2018.
Key news of the edition:
- Value-added tax return has been updated
- Bulgaria has been excluded from the list of the low-taxes jurisdictions
- It has been determined how to prepare the list of the risky taxpayers
- If it is possible to correct fines and penalties amounts in the Income Tax Return
- Specifics of allowing for the exchange differences when estimating annual income for transfer pricing purposes
- Limitation periods for fines imposed for the breach of labor laws
- When it is possible to avoid answering to the request from the State Fiscal Service
Colleagues,
we offer you a review of the legislation in February 2018.
Key news of the edition:
- the Law on Financial audit has been signed;
- the Procedure for granting the right to pay VAT by installments has been approved;
- the advance was paid 1095 days ago: let’s cut the tax credit;
- from vacations to business trip: what about travel costs?;
- employees performance appraisal at the expense of employer: what about personal income tax?;
- the lack of consignment note does not mean the transaction is a sham one.
Review of legislation and judicial practice in February 2018
Colleagues,
we offer you a review of the legislation in January 2018.
Key news of the issue:
- As from January 5, a new regulation on cash operations will become effective;
- Finance Ministry clarified when the “lucky ones” will have to migrate to IFRS 9;
- Reciprocal reconciliation now aims at the information dealing with transfer pricing;
- Forms of the documents for Labor Agency inspections have been approved;
- Fines for the incorrect code of the goods/services in tax invoices get “unfrozen”;
- List of nonresidents for a 30% adjustment becomes longer.
Review of legislation and judicial practice in January 2018
Colleagues,
we offer you a review of the legislation in December 2017.
Key news of the edition:
- Minimum legal wage and living wage in 2018;
- Controlled transactions now include those between representative office and respective nonresident;
- Tax invoices blocking system has been suspended temporarily;
- Change in the timeline for value-added tax credit formation;
- Maximum Common Social Contribution accrual base in 2018.
Review of legislation and judicial practice in December 2017