Representatives of the State Tax Service took part in the XII Tax Forum

Participants of the XII Tax Forum, organized by the Ukrainian Bar Association, discussed current issues in taxation sphere. Representatives of the State Tax Service took part in work of two discussion panels, during which they explained main aspects of certain tax administration areas.

In framework of the first panel, functioning issues of the Automated Monitoring System of Compliance of Tax Invoices / Adjustment Calculations with Estimation Criteria of Risk Degree were considered. Tax officials focused on changes to the procedure for registering tax invoices/adjustment calculations that came into force this year.

In particular, changes were made in July that allowed automatic unlocking of tax invoices after processing of the Payer data table, as well as automatic unlocking of invoices after canceling payer’s risk status. Participants also clarified algorithm of actions of payers when tax invoices are suspended, procedure for appealing decisions of the territorial commissions of the State Tax Service, etc.

During discussion of the second topic "Taxes during the martial law 2.0", representatives of the State Tax Service spoke about main legislative changes in tax administration. During discussion, they talked about details related to cancellation of the simplified taxation system with peculiarities: determining the maximum amount of income after returning to the single tax rate and group, reporting for a period of stay of the simplified taxation system with peculiarities. Separately, specialists of the Service spoke about renewal of the VAT payer’s registration after applying taxation peculiarities of the single tax of group III at the 2 percent rate.

It was also about the partial lifting of restrictions on audits and renewal of documentary and actual audits. Specialists of the State Tax Service, in particular, emphasized that selection for audits is carried out taking into account the risk-oriented model.

Second discussion panel was devoted to the international taxation issues. Representatives of the State Tax Service, in particular, talked about procedure for confirming individual’s resident status, procedure for applying international agreements of Ukraine on the avoidance of double taxation, as well as procedure for taxation of foreign income by residents of Ukraine and right to credit taxes and levies paid by individual outside Ukraine in case of declaration of the specified income.

Current transfer pricing issues, submission of notifications and reports on controlled foreign companies, application of fines for late submission, payer’s right in case of self-identified errors to submit corrected reports and avoid fines, general dynamics of the implementation of steps of the BEPS Action Plan in Ukraine, harmonization of Ukrainian legislation with the EU legislation and prospects for eliminating discrepancies in legislative norms regarding controlled foreign companies were also considered.  

State Tax Service will continue to participate in similar events that provide opportunity for open dialogue with business and prompt clarification of changes in tax legislation.

Reminder! Communication tax platforms operate in bodies of the State Tax Service for operational communication with business. It is also possible to get explanation by calling “hotlines” and at Contact Center of the State Tax Service.

In addition, web portal of the State Tax Service has "Online education" section, which contains useful tax information for taxpayers. The section is posted at the link https://tax.gov.ua/baneryi/onlayn-navchannya.