Key issues
- Some tax inspections have been resumed (including TP ones)
- Tax consequences in the event of a decrease in the authorized capital
- Occurrence of tax obligations and recognition of VAT tax credit when performing long-term contracts
Experts advice
- Is it really from 25.11.2022 the obligation to provide answers to the requests of STS authorities has been restored
- “Constructive dividends”: conclusions based on the results of the TP- season
- Statute of limitations during the period of quarantine: pay attention to the details
Court practice
- Conclusions about the unreality of an economic transaction cannot be based only on the basis of generalized tax information
Key issues
- STS has joined the Multilateral Agreement of Competent Authorities on the Automatic Exchange of Reports Across Countries
- A number of goods are exempt from VAT and state duty
- Recommendations of the STS regarding independent adjustment of the price of the controlled operation
Experts advice
- Classification of expenses in accounting: we carefully analyze the year 2022
- Active start of using generators (problems of fuel storage licenses, excise warehouses, eco-tax)
Court practice
- The limited period of appeal in court against the refusal to register tax invoices in the conditions of martial law is not an obstacle for protecting the interests of taxpayers
- The need for a license in case of storage of fuel for personal use
Key issues
- The Ministry of Finance approved the forms of Reports on CFC
- Exchange rate differences: whether to take into account the income for TP purposes
- Electronic audit: tax officials inform about the introduction of the procedure
Experts advice
- The paid tax on the income of a non-resident late: the penalty paradox
- “Constructive” dividends: we keep in focus
- Quick judicial procedure for the collection of a small amount of receivables: injunctive proceedings
Key issues
- The order of blocking TB has undergone changes
- The Ministry of Finance has approved a new procedure for bank control over the payment of the SSC when paying a salary
- Military registration of women: voluntary, but not for everyone
- Expenses for maintenance of non-production fixed assets: whether to be a tax adjustment
Experts advice
- Assets in occupation and inventory
- Obtaining tax information about your counterparty: new opportunities for taxpayers
Key issues
- Excise tax on fuel was returned
- Tax credit for goods destroyed by hostilities
- Calculation of single social contribution on the salary of an employee of a resident of Diya City – a person with a disability
Experts advice
- Quarantine and martial law at the same time: which norms regarding self-penalties take priority
- The procedure for issuing a TB in case of receiving a prepayment in one amount for several orders
- Documentary tax audits under moratorium. And how are things in the practice of controlling bodies?
Key issues
- Exchange supervision: termination of obligations by netting
- Changes in TCU: charitable assistance
- Submitting a notice to the legal entity on the acquisition of participation in a controlled foreign company, if the acquisition of the share took place before 12.31.2021
Experts advice
- Constructive dividends: we carefully analyze operations for 2021
- Appendix TP: consequences of untimely adjustment
- Violation of settlement deadlines for import and export operations during martial law – is it possible to avoid liability
Key issues
- New Law on Joint Stock Companies
- Impossibility of fulfilling tax obligations during the war: the Ministry of Finance approved the order
- What shopping centre innovations should be paid attention to
- Fines for correcting tax returns after July 25
- Ukraine joined the Multilateral Agreement on Automatic Exchange of Information on Financial Accounts
Experts advice
- The supplier does not register a tax invoice – options for protecting the right to a tax credit
- Normal price for VAT purposes: how to justify
Key issues
- Martial law has been extended: draft laws have been adopted
- Labor relations with non-fixed working hours
- Submission of financial statements, if during the quarter you were on the simplified system at the rate of 2%
- Preservation of the average salary for volunteers of the Teroborona
- Peculiarities of control under international law in conditions of martial law
Experts advice
- Accrual of tax liabilities under clause 198.5 of the Tax Code of Ukraine
Key issues
-Exonerated from responsibility for violation of the deadlines for the publication of financial statements during the period of martial law
- Amendments were made to the Law “On Accounting and Financial Reporting in Ukraine”
- Registration of TB on a holiday or weekend, if it is a cut-off day
- The period during which a master file submission request can be received for the first time
- Peculiarities in the creation and taxation of Diya City residents
Experts advice
- Financial support for mobilized workers from 07/19/2022
- Availability of different financial reporting formats (S and J)
Key issues
- Amendments have been made to the labour legislation
- Currency restrictions for the import of commodity products have been simplified and the maximum settlement terms for export-import operations have been increased
- Quarantine moratorium during martial law
Experts advice
- How to issue a business trip for an employee who went abroad due to the war