Review of legislation and judicial practice | KEYNAS GROUP

Архив Блога

10 Sep / 2021

Main topics of the issue:

- From August 1, 2021, changes to the form and content of settlement documents come into force
- Updated income tax return form: when to report for the first time
- From August 27, there are changes to the Procedure for providing documents of a large taxpayer in electronic form during a documentary audit
- The Ministry of Finance approved three Generalized tax consultations on TP and income taxation of non-residents
- The Supreme Court agreed to a fine of almost UAH 15 million for an untimely tax invoice

Review of legislation and judicial practice in July 2021

10 Jun / 2021

Main topics of the issue:

- The Ministry of Finance approved the Code of Criminal Procedure with the TP
- Financial statements of companies have become available
- VAT: correction of Annex 1 to the declaration
- State Tax Authorities on the peculiarities of reporting on Social Security Сontribution in the consolidated reporting
- Notification of participation in an international group of companies: unambiguous questions
- Marketing services from sole proprietors and their inclusion in tax expenses – the position of the Supreme Court

Review of legislation and judicial practice in May 2021

10 Apr / 2021

Main topics of the issue:

- In three months the transition to electronic workbooks will start
- The report on controlled transactions is approved in a new form
- The NSSMC will not penalize for failure to submit annual financial statements for 2020 based on the Taxonomy UA IFRS XBRL
- The updated VAT return is submitted starting from the March 2021 reporting
- The State Labor Service gave examples of how you can get monetary compensation instead of vacation days
- The State Tax Service explained to farmers the rules of drawing up the Tax Invoice / Calculation of Adjustments for transitional operations

Review of legislation and judicial practice in March 2021

10 Dec / 2020

Main topics of the issue:

- Installed fines for individuals for lack of a mask in the premises and public transport
- Depreciation is also charged on the car arrested after an accident
- The Supreme Court noted the illegality of State Labor inspections based on information from PFU
- The sale of goods for export below the cost price can be considered non-economic activity
- Fiscal receipt by SMS, Viber, Telegram – STS explained the nuances for sellers

Review of legislation and judicial practice in November 2020

10 Nov / 2020


Main topics of the issue:

- Adjustments to the Electronic VAT Administration Procedure have been done
- Intellectual property rights can now be applied for online
- Updated the form of the report on the employment of persons with disabilities
- You pay %, dividends, royalties to Sweden – analyze the English text of the Convention because our translation contains blunders
- Obvious and inevitable “genocide” of foreign missions: the allegedly non-profit pharmaceutical representative office was recognized permanent and additional millions of obligations were charged

Review of legislation and judicial practice in October 2020

10 Oct / 2020


Main topics of the issue:

- Checks during the quarantine
- Provisions for IFRS and tax differences
- Penalties for violation of deadlines for registration of tax invoices – comment from the State Tax Authority
- Penalties for missing job descriptions
- How single taxpayers have to pay for leased land
- Notification for f. 20-OPP (notification of objects of taxation): how to determine the submission date

Review of legislation and judicial practice in September 2020

10 Sep / 2020


Main topics of the issue:

- From September 1, the minimum salary – 5000 UAH
- Submission of information about the final beneficiary: there are still no documents, but there is an explanation from the Ministry of Justice
- Parliament is in favor of postponing the release date of financial statements together with the auditor’s report
- Doubt – submit: “flash of importance” of notification of objects of taxation (form 20-OPP)
- You can pay dividends for a profitable year even with last year’s losses
- The free distribution of promotional materials is not delivery, therefore, without VAT
- Epic with updated codes of UCT ZED (Ukrainian classification of foreign economics goods): how to fill in the tax invoice

Review of legislation and judicial practice in August 2020

10 Aug / 2020


Main topics of the issue:

- The rules of operation of software RROs are approved
- Discounting of debts from the Ministry of Finance
- Transfer pricing and debt discounting
- Employers are not obliged to look for and employ people with disabilities on their own
- Customs cannot fine only for an erroneous code according to UCT ZED (Ukrainian classification of foreign economics goods)

Review of legislation and judicial practice in July 2020

10 Mar / 2020


Main topics of the issue:

- New fines for violation of labor laws come into force from 2 February, 2020
- Amendments to the Regulation on the registration of VAT payers
- Receipt of the payment terminal – not a settlement document – no need to store 3 years
- “Horse Riding” or #Coronavirus of the Brain: wait for a visit to Gostruda with educational program about coronavirus
- Self-representation of a legal entity in court – an innovation you should be aware of
- And this is not a joke: from 1 April, 2020 they will begin to be fined for unlicensed storage of fuel

Review of legislation and judicial practice in February 2020

10 Feb / 2020


Main topics of the issue:

- New Incoterms 2020 Rules
- The new tax invoice blocking order has been in effect since February, the 1st
- VAT declaration form updated
- Updated profit declaration form
- Оperation at a loss – does not mean that the operation is non-economic
- Refusal to provide the necessary documents to the State Labor is an obstacle to verification

Review of legislation and judicial practice in January 2020