Analytics

Changes in tax legislation on the New Year’s eve or what the legislator is ready to do in order to fill the State Budget 20 December, 2013    6387

The start of application of the reduced rates of VAT and CPT will be postponed for 2015? 18 December, 2013    7797

The Ministry of Revenues and Duties clarified some aspects concerning the reporting on controlled transactions upon the results of 2013, as well as expressed the position on application of 5% fine 17 December, 2013    4360

Adjustment of the tax liabilities on the basis of notification about discrepancies issued by the controlling authorities under the procedure of para. 201.6 of the Tax Code 14 November, 2013    4370

Arm’s length prices in uncontrolled transactions 31 October, 2013    6884

New court fee rates for submission of an administrative claim to the court effected 30 October, 2013    5967

We have been heard: the Higher Administrative Court of Ukraine determined the requirements for the court decision 09 October, 2013    9593

Advance payments on corporate profit tax – complications in recognition by tax authorities the right of taxpayers to direct the overpayment on the profit tax as well as advance payments on payment of dividends of the current reporting period to payment of periodic advance payments on corporate profit tax 13 September, 2013    9091

The customs authorities should substantiate the choice of method for determining the customs value: court practice 19 August, 2013    12013

The new system of control in transfer pricing: what is known today? 09 August, 2013    12161

Which states would be considered as states with low tax rate for the purposes of the Law on Transfer Pricing? 06 August, 2013    9123

Significant activation of inspections of the Architectural Control Service 05 August, 2013    5283

Law on postponement of prohibition of land allotment for purposes of urban construction was adopted 24 July, 2013    8271

New procedure for obtaining a job permit for a foreigner in Ukraine 23 July, 2013    8867

Thе Law On Transfer Pricing: new rules may be applied to all transactions starting from January 1, 2013? 12 July, 2013    6068

The Verkhovna Rada of Ukraine ratified the Double tax treaty with Cyprus 09 July, 2013    5164

Mobilization of vehicles: what is the military – transport obligation? 27 June, 2013    16264

Never give up! Or can you go on with the struggle with additionally assessed tax liabilities after criminal proceedings’ closure under para. 4 Article 212 of the Criminal Code of Ukraine? 29 May, 2013    6759

In the first reading the draft law on the simplifying of the certification procedure in the grain market of Ukraine was adopted 23 May, 2013    4690

Novelties of 2013 in the IT business taxation 26 April, 2013    6490

VAT vouchers for the previous periods filed in with violations of the established order are again in the focus of attention of the tax authorities 26 April, 2013    9531

Advance payments on CPT: The State Tax Service of Ukraine has confirmed the possibility of making advance payments by means of set-off against the overpayment of this tax 17 April, 2013    6283

The problem issues of VAT deduction to the tax credit when performing import operations by the tax payer on the basis of electronic customs declaration 12 April, 2013    9073

Want to appeal? Submit a complaint to the Ministry of Incomes and Fees of Ukraine 08 April, 2013    8525

The “trash duty” at customs: shall the importer pay the duty in spite of the renewal of the Joint Order 29 March, 2013    6233

On January 28, 2013 the State Customs Service of Ukraine issued a Letter # 11.1/1.2-16/969-EP in addition to the Methodical Recommendations for the Classification of Certain Goods according to the requirements of the Ukrainian Classification of Goods (UKTZED). 12 February, 2013    4921

Arm’s length prices in uncontrolled transactions: Part II Related parties and non-residents are back… 10 February, 2013    4400

Outsourcing services in accordance with the new Law of Ukraine “On Employment of the Population” 08 February, 2013    12000

Peculiarities of taxation of operations with securities alienation by the excise tax 06 February, 2013    9844

Procedures according to which import of unregistered seeds into Ukraine may be carried out 04 February, 2013    6735

There is no obligation to pay “trash duty” at customs despite judicial cancellation of acts aimed at abolition of the procedure of customs clearance of goods imported in packaging 01 February, 2013    7242

The “trash duty” at customs is abolished now: the procedure of customs clearance of goods imported in packaging is suspended since December 31, 2012 25 January, 2013    8813

Review of the Law of Ukraine “On Agricultural Receipts” 24 January, 2013    7211

The new Law of Ukraine “On Employment of the Population”: changes regarding quota of work places for citizens having additional employment guarantees 23 January, 2013    27927

Making advance payments on CPT by means of set-off against the overpayment on this tax 17 January, 2013    8616

Criminal responsibility for tax evasion (Article 212 of the Criminal Code of Ukraine) – some aspects and amendments related to the new Criminal Procedural Code of Ukraine coming into force and respective amendments to the Tax Code of Ukraine 26 December, 2012    61750

Tax implications for the employees due to the usage of the company car on lease 25 December, 2012    6245

Is the problem of tax losses of previous years decided? Part II 19 November, 2012    10977

The new Double tax treaty between Cyprus and Ukraine was signed 13 November, 2012    11610

Customs authorities have a right to use every following method of assessment of customs value of goods if this value may not be assessed through the implementation of the previous method. In addition to that, customs authorities are obliged to prove the impossibility of implementation of every previous method, including impossibility of recognition of customs value presented by the declarant 08 November, 2012    7312

Peculiarities of the exemption from criminal liability under Part 4 of Article 212 of the Criminal Code of Ukraine 31 October, 2012    19986

“I do not know any other country than this …” 31 October, 2012    5931

Law On Amending the Land Code of Ukraine regarding acquisition of land ownership was adopted by the Parliament 10 October, 2012    16062

Depreciation of the expenses for independent creation of intangible assets by the Enterprise аccording to the Amendments to the Tax Code of Ukraine which entered into force on July 1, 2012 01 October, 2012    6502

Illegality of tax notification-decision made under the results of tax audit, set within the criminal proceedings before the sentence in such criminal case comes into force, is proved by the court of cassation 21 September, 2012    10340

Draft law on amending the Land Code of Ukraine regarding acquisition of land have passed the first reading in the parliament 19 September, 2012    8016

Arm’s length price as a method of filling the “gap”, i.e. the budget 06 September, 2012    8554

Contesting unlawful charge for violation of “180 days rule” when importing goods, paid in advance 29 August, 2012    6216

New mandatory requisite in the tax invoice “number and date of the customs declaration under which the customs clearance of goods imported into the customs territory of Ukraine was carried out” and the consequences of its introduction 16 August, 2012    11973

Limitations of interest accrued in favor of non-resident andeligible for deduction according to the Tax Code of Ukraine 13 August, 2012    7666