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Read in the latest edit of “Visnyk” № 22 / 2021:

published 08 June 2021 at 08:29

IN THE FOCUS

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

 

PERSPECTIVES

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


FRANK CONVERSATION

Evhen Oleinikov: the State Tax Service is interested in an open dialogue with taxpayers

 

WEEKLY REVIEW:

- Individual tax consultation

- ZIR

- Judicial practice

 

TRANSFER PRICING:

“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:

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

 

INTERNATIONAL TAXATION:

Accounts Reports: STS recommends all financial institutions to register in the International Data Exchange Service and participate in open testing

 

TAX ADMINISTRATION:

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:

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

 

LABOR RELATIONS:

Practice of labor audits: the State Labor Service on typical employers’ mistakes

 

JUDICIAL PRACTICE:

Lifting the seizure of property closing the criminal proceeding: what problems will the taxpayer face?

 

These and many other materials can be found on the website: http://www.visnuk.com.ua/uk/issue/5801