Key issues
- Fines and penalties from the SCC: periods of application
- Refined Report on Controlled Transactions: for what period can it be submitted
- Untimely notification of CFC: will there be a fine
Experts advice
- Penalties for self-correction
- “Constructive” dividends: dating of the certificate
Court practice
- Martial law is not an absolute ground for termination of obligations
Key issues
- Cancellation of military benefits
- e-TTN: since when?
- Amortization of fixed assets during idle time
Experts advice
- Accounting for extraordinary expenses
- Purchase of services, subscriptions, licenses on foreign online platforms
Court practice
- The principle of individual responsibility of the taxpayer
Key issues
– Cancellation of military “benefits” from August 1
– Completion of quarantine: the main thing from tax officials
– The price is “tied” to the exchange rate
– Conditional supply and re-registration by the VAT payer
Experts advice
- From a single tax of 2% to income tax: shopping center features
Court practice
- The Supreme Court: submission of the report on the Supreme Court and the List of states (territories)
Key issues
- Quarantine will be cancelled from July 1
- The Ministry of Finance approved the updated form of the advance report
- 30% of adjustments were not made: when to submit documents to the fiscal
Experts advice
- Changes in the procedure for obtaining tax information about your counterparty
Court practice
- The moment of the beginning of the tax penalty calculation
Key issues
- The government has updated the rules for blocking invoices
- The cancellation of military “benefits” has been postponed
- Self-penalty in the declaration: not subject to correction (ITC)
Experts advice
- Deficiencies in case of acceptance of property
- Standard accounting forms for fixed assets and stocks have become invalid: what’s next
Court practice
- Currency penalty: current or distribution account
Consulting department of KEYNAS GROUP would like to present you with a topical article prepared by our consultants and published on «LIGA:ZAKON» web-portal.
Key issues
- The Cabinet of Ministers renewed the preferential “covid” decree: but there is a nuance
- Abolition of military “benefits” and inspections
- Tax authorities updated access to individual registers
Experts advice
- Transfer pricing requests: types and consequences
- Use of property after contract termination: fiscal risks
Court practice
- Responsibility for untimely registration of Tax invoices due to the fault of the controllers
Key issues
– Delay in responding to the request of the tax office: a new fine
Experts advice
– Penalty for “old” TP clarifications
– Accounting of income tax loss by large taxpayers
– Business Critical Recognition for purposes of booking personnel
Court practice
- Penalty for non-reimbursement of VAT: position of the Supreme Court
Key issues
– Automatic exchange of financial information and storage of the original
– Quarantine has been extended
– Exemption from payment of property taxes
Experts advice
-Exchange supervision: options for preventing penalties
Court practice
- Judicial practice in the field of foreign trade
Key issues
- Features of the application of the “quarantine” benefit from April 1
- Documents to confirm the business trip
Experts advice
- Sale of property to individuals and property appraisal
- Blocked tax invoices
Court practice
- Judicial control over the execution of decisions in administrative cases has been strengthened
- Delay in the payment of the budget VAT refund: the term of appeal to the court