Review of legislation and judicial practice | KEYNAS GROUP

Review of legislation and judicial practice

06 Jun / 2017

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ОбзорЗаконодСудDear Colleagues,
we offer you a review of the legislation in May 2017.
Key topics of the issue:
- Easing restrictions on the currency market;
- Writing off the bad accounts receivable if no provision for doubtfull debts was created;
- How for the VAT purposes to account for the compensation by employees of their private calls fron the office phone paid to the employer;
- Exporters may export the goods at the prices below the acquisition price without paying any additional VAT;
- May you when selling the goods put into colum 4, the Tax invoice, the measurement unit being different from what was specified in the TI when purchasing the same goods?;
- Shall you re-assess the already accrued and withheld PIT at 18% imposed on the dividend if the rate was changed to 9%;
Court practice:
- The State Fiscal Service of Ukraine bodies shall when accepting the tax returns check if the taxpayer files it to the appropriate body;
- The period of 1095 days, established for writing off the amounts paid by error and/or in excess, shall be calculated from the day when the cash was actually paid.
Review of legislation and judicial practice in May 2017