KM Partners has successfully represented interests of Ukrainian cinema network
has successfully represented interests of Ukrainian cinema network in a dispute with the Main Department of the State Tax Service in Kyiv and has proved the legality of receiving accounting services by a company on the basis of civil contract with an individual entrepreneur.
On the results of the documentary scheduled tax audit, the tax authority has requalified remuneration payment to individual entrepreneur into salary, charged additional tax liabilities, Unified Social Security Contribution, Military Tax and imposed corresponding penalties.
After the examination of evidences, the court determined that the contract, concluded between company and individual entrepreneur, did not contain features of an employment contract, and the individual entrepreneur provided accounting services without exercising labor function, in particular:
Personnel records management during the war
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Temporary shutdown of the company
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