Key issues
- Where in the declaration is there a place for essential obligations
- Loan discounting: DPS point of view
- Military levy and natural coefficient: continued
Experts advice
- Periods of document storage at the enterprise and the possibility of their destruction
Court practice
- Court of Appeals: features of the resident’s tax status certificate
Key issues
- Updated declaration form: from what period is it applied
- Military collection with a natural coefficient from 2022!?
- The National Bank changes the conditions for buying foreign currency
Experts advice
- Correspondence through the Taxpayer’s Electronic Cabinet is possible after the taxpayer’s corresponding application
Court practice
- Reversal effect of the changes on extended terms of registration of PN and reduced fines for their violation
Key issues
- “Military” vacations: changes have come into force
- In 2024, the DPS will update the inspection plan monthly
Experts advice
- Salary issues – 2024: what to pay attention to
Court practice
- Supreme Court: signs of beneficial ownership when paying income to a non-resident
Key issues
- Methodological recommendations regarding fuel consumption norms have appeared
- Return of goods when 1,095 days have passed since the date of purchase (IPK)
Experts advice
- Restoration of tax audits: who can expect “guests”
Court practice
- The possibility of avoiding fines after a tax audit
- Determination of the VAT tax base for products of own production
Key issues
- Warning! Inspection plan-2024: check if your company is there
- Unblocking tax bill/ adjustment calculation: pay attention to the deadlines
- PPE worth less than UAH 20,000: how to show in the declaration
Experts advice
- Details of the residence status certificate: “expectations” and requirements
Court practice
- The Supreme Court: the term of legalization (apostillization) of the residence status certificate
Key issues
- The Ministry of Transport canceled fuel consumption norms: what’s next
- New 90-day deadline for ZED settlements: who does it apply to?
Experts advice
- Change of director and PN registration: secure yourself in advance
Court practice
- The position and signature of the relevant person are mandatory in additional invoices
Key issues
- The National Bank lowered the discount rate
- From November 7, the new control of goods at customs will start
- Methodological errors in the KO Report: will there be a penalty
Experts advice
- WARNING! SAF-T UA: do not store in a long box
- submission of ownership structure during martial law
Court practice
- The controlling body must prove the guilty actions of the taxpayer
Key issues
- The National Bank returns to a flexible exchange rate
- Cancellation of the moratorium on inspections: new date
Experts advice
- Electronic document flow with DPS during wartime
Court practice
- The possibility of collecting advance payment and sanctions for its delay
Key issues
- Loans and credits when calculating the volumes of the controlled operation
- Notification of participation in the IGC and controlled operations (IPK)
- Salary indexation in 2024
Experts advice
- VAT in case of forgiveness of accounts payable for goods
Court practice
- Income from free receipt of severance pay
Key issues
- Checks “for everyone” want to resume from October 1
- The procedure for calculating the average salary has been changed
- Surrender of the right to claim at nominal value and Report on KO
Experts advice
- Return of the paid product: date of drawing up the RC
Court practice
- Supreme Court: Investments, promissory notes and dividends by convention