Dear colleagues and partners,
Please find below the news review for May 2019.
Key news of the issue:
• Procedure for blocking tax invoices has been changed
• Depreciation of mothballed FA
• Employee purchased the goods for the entity – their compensation should not be taxed
• Limit on dividends repatriation has been increased from 7 to 12 million euros per month
• Specifics of booking the cash by separate structural units
• Meeting the deadlines for payments under export of works and services transactions will not be monitored
Dear colleagues and partners,
Please find attached our news review for April 2019
Key news of the issue:
- Some legal entities shall make public their financial statements by April 30.
- Transition to IFRS and income return adjustments.
- There is no need to submit the FX return after 1Q2019.
- What is a long-term contract for the purpose of finding out the date when VAT liability emerged – the opinion of the State Fiscal Service.
- In what cases the compensation of the purchased goods cost to employee is not treated as his income? – A new stance of the State Fiscal Service.
- It is not important for not accruing the indexation by how much the wages are increased.
- Exchange differences in case of the dividends – the opinion of the State Fiscal Service.
Обзор законодательства и судебной практики за апрель 2019г.
Dear colleagues and partners,
Please find below the digest of news for March 2019.
Headline news for the issue:
• New criteria for periodicity of inspections undertaken by Gostruda (Labor Ministry) has become effective
• Just as everybody expected: Statistics agency does not need any Management Report
• Please note: the controllability of transactions between a resident and non-resident via the link of insignificant intermediates affects not the related parties only
• Exchange differences related to the loan from the related party – nonresident: Finance Ministry has rejected the fiscal approach
• Cutting price, if more than 3 years passed since the tax invoice issue date, is not beneficial to anyone
• Compensation to the employee for the funds he/she spent in favor of the company: SFS treats it as the additional benefit, while the Finance Ministry does not.
• How to prove the beneficiary status of the nonresident recipient of the income: creative view of the court
Обзор законодательства и судебной практики за март 2019г.
Consulting department of KEYNAS GROUP
would like to present you a topical article prepared by
our consultants and published on «LIGA:ZAKON» web-portal
Dear colleagues and partners,
Please find below the highlight of the news for February 2019.
Key news of the issue:
- Mandatory sale of proceeds in foreign currency has been cut to 30%
- No Declaration on the currency valuables is submitted as from 1Q2019
- Parliament has ratified the MLN Convention
- Information to be disclosed by securities issuers in their financial statements for 2018
- In order to make your employee bear financial responsibility the poofs of his fault are required
- Collect from the supplier the losses for the amount of the short-received tax credit
Обзор законодательства и судебной практики за февраль 2019г.
Dear colleagues, partners!
We wish you merry spring festivities!
Dear colleagues and partners,
Please find attached our news review for January 2019 year.
Key news of the issue:
- Large Taxpayers Register has been updated for 2019
- National Bank of Ukraine has approved a new system for currency regulation
- What entities have to submit the Management Account
- Change in the controlled transactions
- January 1, 2019 the Directory for income features in Form- 1DFС was updated
- Income tax. In 2018 reports are to be filed using a new system
Review of legislation and judicial practice in January 2019
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,
wishing you a joyous holiday season and a year of happiness!
May this Christmas be bright and cheerful and may the New Year begin on a prosperous note!
