Tax update of the “Diya City”: what are the benefits for the IT industry?
Business goal is a new tendency of tax audits
“Mysterious” subsistence: when the confirmation of its reality is needed?
E-services: non-residents become the VAT payers
Test of the main purpose: review of court decisions on operations with non-residents
Draft amendments to the Tax Code of Ukraine are already in the Verkhovna Rada: what do government officials offer?
Anti-corruption declaration: deputies adopted the law but the president promised to veto it
Evhen Oleinikov: the State Tax Service is interested in an open dialogue with taxpayers
- Individual tax consultation
- Judicial practice
“Pitfalls” of the new TCU rules: restructuring of business, "nominal" intermediaries, reporting periods, business purpose, notification of participation in the in international business contracts
Monitoring of controlled operations: the Ministry of Finance made changes to the Procedure for its implementation
CORPORATE INCOME TAX:
Specific operations with non-residents: questions and answers
Discounting: current explanations and the tax judicial practice
Marketing services: how to confirm correctness of the tax credit and costs?
VALUE ADDED TAX:
Unlocking of the tax invoice: STS answers problematic questions
House, apartment or two in one: tax features of national construction II
Judicial practice: primary documents issued by a counterparty, the fictitiousness of which is established by a court verdict, cannot be considered properly performed and therefore attribution of the VAT amounts reflected in them to the tax credit is unfounded
Land tax: questions - answers
Use of land not included in the State Land Cadaster: is such land subject to the land tax?
Unallocated / unclaimed land is leased by the local government: is there a land tax for such land?
Land tax: STS answers topical questions
Water lease: the Government approved a model contract
Accounts Reports: STS recommends all financial institutions to register in the International Data Exchange Service and participate in open testing
Judicial practice: statement that when making a court decision, which provides for the installment of tax debt and drawing up a set schedule for repayment of installments, such debt is considered repaid is erroneous and has no legal basis
Change of founders: should supervisors be notified?
Don’t "miss" the changes: STS answers topical questions from the taxpayers
Resident paid the repatriation tax with his / her own funds: is a fine applied?
Judicial practice: during the judicial appeal against tax notification-decision, the repayment of obligations under this decision should not have taken place by writing off the funds that were accounted for by the plaintiff as an overpayment and which were paid by the latter as a liability under the VAT declaration
Judicial practice: presence of deficiencies in the registration of consignment invoices or the absence of such documents cannot be an independent proof of the non-commodity operations with counterparties
Customs value: experts discussed topical issues
REGISTRARS OF SETTLEMENT OPERATIONS:
Judicial practice: in the case of delivery of goods by mail or courier purchased using the payment services LiqPay and WayForPay, the business entity must attach a settlement document to the postal item printed through the registrar of settlement operation
Software registrars of settlement operations: answers to topical questions
Practice of labor audits: the State Labor Service on typical employers’ mistakes
Lifting the seizure of property closing the criminal proceeding: what problems will the taxpayer face?