Key issues
- Registration by the buyer of the diminutive RK: we prove the timeliness
- Prepaid delivery: we determine the exchange rate in the QA Report
- Payment of the tax liability upon clarification: we avoid a fine
Experts advice
- Improper tax inquiries
Court practice
- Supreme Court: KO and compliance with the principle of “outstretched hand”
Key issues
- Prohibition of reimbursement of the amount of VAT charged on the services of a non-resident
- Expenses of the employee’s funds: is there a penalty for late reporting
- Violation of terms of ZED settlements: how to confirm military force majeure
Experts advice
- Changes regarding the principles of recognition of transactions as controlled
Court practice
- Supreme Court: Absence from work during martial law is not absenteeism without a valid reason
Key issues
- Exemption from fines for КIК: the law was adopted
- How to find out about the entry into force of the multilateral agreement on the automatic exchange of interstate reports
- Requests from the DPS during wartime
Experts advice
- Liability for violation of mobilization legislation
Court practice
- Supreme Court: order and grounds for factual review
Key issues
- Reporting with the auditor’s opinion: responsibility for failure to submit
- Charitable assistance: how to calculate 4% of profit
- KIK: answers to frequently asked questions
Experts advice
- Changes in mobilization legislation
- Exchange of data on conscripts between registers
Court practice
- The Supreme Court: reference to violation of verification during appeal
Key issues
- VZ in the case of applying for a tax benefit
- IFRS notes to DPS: how to submit (IPK)
- Amendments to NP(S)BO 6 “Correction of errors and changes in financial reports”
Experts advice
- The total combined income of all KIKs: how to determine
- Fast judicial procedures for the collection of monetary debts in small amounts
Court practice
- Supreme Court: reduction of penalty and its amount
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
- From March 16, changes to the PKU come into force
- Reduction of utility to zero and tax depreciation (IPC)
- A new form of Notification about the МGК
Experts advice
- Dividend payments in favour of a non-resident: complexities of translation
Court practice
- Supreme Court: VAT and the moment of property transfer or ownership registration.
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