State Tax Service of Ukraine provides a digest of publications with explanations of tax legislation that were posted on web portal of the State Tax Service during the week.
1. Regarding realization of the VAT payers’ rights to administrative appeal of individual decisions of regional level commissions
To the attention of the value-added tax payers regarding execution of their right to administratively appeal individual decisions of regional level commissions regarding disregarding the taxpayer's data tables and the taxpayer's compliance with the taxpayer’s risk criteria.
More at the link: https://tax.gov.ua/en/mass-media/news/712522.html
2. Help for the E-cabinet users.
More than 130 electronic services for business entities and citizens are implemented in the Electronic cabinet, which remains the most popular electronic service.
More at the link: https://tax.gov.ua/en/mass-media/news/712596.html
3. Regarding reflection of requisites of electronic payment means (payment cards) in the RRO/PRRO settlement documents.
Legislative requirements in settlement sphere are related, in particular, to reflection of requisites of electronic payment means – payment cards in checks, which are formed by registrars of settlement operations (abb. RRO)/software registrars of settlement operations (abb. PRRO).
More at the link: https://tax.gov.ua/en/mass-media/news/713022.html
4. Mechanisms for processing requests for public information are being improved.
State Tax Service of Ukraine informs that Order of the Ministry of Finance of Ukraine № 332 as of 19.06.2023 "On changes to Procedure for organization of work and interaction between the structural units of the State Tax Service’s bodies in the process of drafting, submitting and processing requests for obtaining public information and Form for submitting request for obtaining public information that is in possession of the State Tax Service’s bodies", registered in the Ministry of Justice of Ukraine on 09.08.2023 under № 1352/40408 entered into force on 21.09.2023 (hereinafter – Order № 332).
More at the link: https://tax.gov.ua/en/mass-media/news/713322.html
5. Regarding softenings in trade, public catering and services.
State Tax Service of Ukraine informs that process of fiscalization in Ukraine did not take place all at once, but lasted for many years, was introduced in stages and accompanied by the establishment of a wide range of benefits for business entities.
More at the link: https://tax.gov.ua/en/mass-media/news/713381.html
6. Increase in financial result of certain operations with non-residents.
Adjustment of financial result before taxation on operations related to the purchase/sale of products, works and services carried out with certain categories of non-residents is carried out according to provisions of Sub-paragraphs 140.5.4 and 140.5.51 of Paragraph 140.5 Article 140 of the Tax Code of Ukraine (hereinafter – Code).
More at the link: https://tax.gov.ua/en/mass-media/news/713729.html
7. Payers of single contribution, attention!
Law of Ukraine № 3219-IX as of 30.06.2023 "On amendments to the Tax Code of Ukraine and other laws of Ukraine regarding taxation peculiarities during the martial law" entered into force on 01.08.2023 (hereinafter – Law № 3219).
More at the link: https://tax.gov.ua/en/mass-media/news/713810.html
Honorable taxpayers!
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