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Read in the latest edit of “Visnyk” № 26-27/2021:

published 12 July 2021 at 13:01

 IN THE FOCUS:

“Visnyk” celebrates its 26th anniversary on 05.07.2021!

New tax reform-2021: what do deputies suggest this time?

Nothing new / Nothing scary: the draft Law №5600 is dedicated

Draft Law №5600: business associations call for correcting key negative points

Draft Law №5600: is it as terrible as it is portrayed?

Peculiarities of the VAT taxation on the supply of electronic services by non-residents to Ukrainians have been determined: the President has signed the relevant Law

Google-VAT: old tax for the new payer

 

ACTUAL COMMENT:

Land market opens on 01.07.2021: who and how much agricultural land will be able to buy?

Land market: the Ministry of Justice informs about the most important issues and innovations in the land management sphere

State Labor and the State Tax Service will start audits of undeclared employment from 01.07.2021: who will be inspected?

 

NEW APPROACHES

Real estate appraisal: information from the Unified Database of Appraisal Reports should be used for the purposes of calculating income from the sale / exchange of real estate from 29.06.2021

Currency liberalization continues: what innovations are introduced from 30.06.2021 for business and individuals?

Registrars of settlement operations / its software version: the form of fiscal check was updated and new requisites were added

State Customs Service will start working in the format of a single legal entity from 01.07.2021: why is such mechanism necessary?

It has been clarified which types of agricultural products are subject to the 20% VAT rate and which to 14%: the relevant Law has been adopted

Definition of leasing operation for the TCU purposes was clarified: the relevant Law was adopted

Final beneficial owners of the legal entity: new forms of applications in the state registration from 11.07.2021

Information about the ultimate beneficial owner: questions and answers

Enforcement proceedings: Debtors’ bank accounts will NOT be debited automatically

 

PERSPECTIVES

New forms of tax declaration, tax and excise invoices: when will they enter into force?

Gambling business: how do deputies suggest to tax income from such activities?

PillarOne / PillarTwo: 130 countries join the new international tax reform

Taxation of IT business in Ukraine: what awaits the residents of “Diya City”?

Exchange of tax information on request: the OECD Global Forum completes first stage of verification of Ukraine’s compliance with the EOIR standard

Electronic audits of taxpayers: the Ministry of Finance is preparing amendments to the TCU

 

INTERVIEW

Yevhen Oleinikov: everything that depends on the State Tax Service for functioning of a civilized land market will be provided

Vadym Melnyk: in the future, our specialists may already have a job – the Bureau of Economic Security

 

Individual tax consultation: weekly review of STS consultations

ZIR: weekly review of STS answers

 

ACCOUNTING WORKSHOP

Creating vacation reserve: overview of common mistakes and risks for the company

 

TRANSFER PRICING:

Resident receives goods free of charge from a non-resident: under what conditions is such operation considered as controlled?

Taxpayer carries out controlled operations with raw materials: does he / she have a right to notify the tax authorities about changes to the contract?

 

CORPORATE INCOME TAX:

Improving rental property: what are the tax implications?

Write-off of excessive costs / shortages / deficiency: is the financial result adjusted?

Provision of charitable assistance by a personal income taxpayer to individual and / or individual-entrepreneur: what are the implications for income tax?

 

VALUE ADDED TAX:

COVID-19: the list of medical devices exempted from the VAT quarantine has been supplemented with new equipment

Sale of a trademark: under what conditions the received reward is not subject to VAT?

Sequence of assigning serial numbers is violated compiling the tax invoice: is this a violation?

Budgetary VAT reimbursement: can it be declared for services from a non-resident?

 

LAND PAYMENT

Land payment: what are the most common mistakes when filling in the land tax declaration?

Land is shared by several individuals and / or individuals-entrepreneurs: how is the rent calculated?

 

REAL ESTATE TAX

Payment of property taxes by individuals: questions and answers

 

PERSONAL INCOME TAX

Tax rebate: details of the grounds for its accrual and restrictions on its provision

Payment for the company’s products on the director’s personal card: what is a result?

 

SINGLE SOCIAL CONTRIBUTION

In the focus: questions and answers

 

ENTREPRENEURSHIP

Entrepreneurial activity: can it be stopped temporarily?

Systematic receipt of funds on the individual’s card account: what should participants of such schemes remember?

"Resort-2021": what should entrepreneurs know?

 

CURRENCY REGULATION

The one wants to buy foreign shares: what are the tax consequences of such investment?

Currency exchange operations: the NBU updated regulatory framework for the non-bank financial institutions

 

AUDITS: CURRENT TRENDS

Schedule of documentary scheduled audits of taxpayers for 2021 has been updated

Payer can assess the probability of audits independently: information on the available risk criteria is posted in the "E-cabinet"

 

TAX ADMINISTRATION

Non-resident ceased operations in Ukraine: how to deregister from the Tax Service?

Judicial practice: the Supreme Court on exemption of taxpayers from excessive liability

Tax liability is determined by the audit results: what liability the taxpayer can face?

 

CUSTOMS

Simplification of customs clearance: it is possible to declare a car with Euro number plates through a personal account

 

REGISTRARS OF SETTLEMENT OPERATIONS

Application: what documents should be kept at the place of settlements?

Payment for the goods was made through the registrar of settlement operations using a POST-terminal: is it possible to return funds in cash if it is not received?

 

EMPLOYMENT RELATIONS

Vacation leave registration: overview of common shortcomings and mistakes

Admission to work without employment contract: what responsibilities are applicable to officials?

Hot summer: State Labor Service on preventive measures when working in high temperatures

Formal employment: what rights and guarantees does the employee receive?

State Labor audits: what are the grounds for audit’s visit?

Electronic labor book is legal: what to do with paper ones?

Father’s 14-day leave for the birth of a child: procedure for granting it has been approved

 

LEGAL PRACTICE

Director as a payer of the company’s tax debt: commentary to the Decision of the European Court of Human Rights

 

 

These and many other materials can be found on the website:

http://www.visnuk.com.ua/uk/issue/5805