Main Directorate of the STS in Donetsk region noted that almost 7000 enterprises – income taxpayers submitted income tax declarations for 2019 identifying 101.6 billion UAH of income. Of these, 3822 enterprises transferred 255.7 million UAH of the income tax to the budget. Instead, the loss activity for 2019 was declared by 723 enterprises, whose 48 billion UAH of negative value of the taxable entity will have to be covered by the profit received in the following periods.
Legal entities taxes and fees department reported that in order to prevent the “minimization” of tax revenues, all income tax declarations are carefully analyzed in the course of the internal audits and, in the case of risks, already documented. During the month of work, according to the results of the internal audits of the income tax declarations, the taxpayers have already established an overstatement of declared losses in the amount of 155.8 million UAH, which could have caused a budgetary loss of 28.0 million UAH of the income tax. Additionally, the budget received 176.7 thousand UAH of the income tax.
Also, enterprises of Donetsk region paid more than 400 million UAH of income to residents of other countries, of which 1.9 million UAH of the income tax on the non-resident income was paid to the budgets in 2019.
The biggest amounts of income paid by the enterprises to non-residents of Ukraine are:
- 176.0 million UAH of dividends payment to its foreign investors;
- 94.0 million UAH of other income payment (mostly payment for received freight forwarding services);
- 85.6 million UAH of rental income.