{"id":17793,"date":"2020-11-02T17:18:36","date_gmt":"2020-11-02T15:18:36","guid":{"rendered":"https:\/\/kmp.ua\/?p=17793"},"modified":"2020-11-18T11:53:24","modified_gmt":"2020-11-18T09:53:24","slug":"alexander-minin-and-antonina-gorodetska-took-part-in-the-ix-tax-forum-of-the-uba","status":"publish","type":"post","link":"https:\/\/kmp.ua\/en\/chronicles\/alexander-minin-and-antonina-gorodetska-took-part-in-the-ix-tax-forum-of-the-uba\/","title":{"rendered":"Alexander Minin and Antonina Gorodetska took part in the IX Tax Forum of the UBA"},"content":{"rendered":"<p><img decoding=\"async\" class=\"aligncenter wp-image-13743\" src=\"https:\/\/kmp.ua\/wp-content\/uploads\/2020\/11\/APU_2.jpg\" alt=\"\" width=\"100%;\" height=\"auto;\" \/><\/p>\n<p>The IX Tax Forum, organized by the Ukrainian Bar Association, was held online on October 30, 2020.\u00a0<a href=\"http:\/\/wts.ua\/wp-content\/uploads\/2016\/12\/KM_Partners_logo_RGB.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-10406\" src=\"http:\/\/wts.ua\/wp-content\/uploads\/2016\/12\/KM_Partners_logo_RGB.png\" sizes=\"(max-width: 93px) 100vw, 93px\" srcset=\"http:\/\/wts.ua\/wp-content\/uploads\/2016\/12\/KM_Partners_logo_RGB.png 1688w, http:\/\/wts.ua\/wp-content\/uploads\/2016\/12\/KM_Partners_logo_RGB-300x38.png 300w, http:\/\/wts.ua\/wp-content\/uploads\/2016\/12\/KM_Partners_logo_RGB-1024x131.png 1024w\" alt=\"\" width=\"93\" height=\"12\" \/><\/a>\u00a0acted as a sponsor for the event.<\/p>\n<p>Senior Partner at\u00a0<a href=\"http:\/\/wts.ua\/wp-content\/uploads\/2016\/12\/KM_Partners_logo_RGB.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-10406\" src=\"http:\/\/wts.ua\/wp-content\/uploads\/2016\/12\/KM_Partners_logo_RGB.png\" sizes=\"(max-width: 93px) 100vw, 93px\" srcset=\"http:\/\/wts.ua\/wp-content\/uploads\/2016\/12\/KM_Partners_logo_RGB.png 1688w, http:\/\/wts.ua\/wp-content\/uploads\/2016\/12\/KM_Partners_logo_RGB-300x38.png 300w, http:\/\/wts.ua\/wp-content\/uploads\/2016\/12\/KM_Partners_logo_RGB-1024x131.png 1024w\" alt=\"\" width=\"93\" height=\"12\" \/><\/a>\u00a0Alexander Minin and Senior Of Counsel Antonina Gorodetska became speakers at the session \u201cTax Potpourri\u201d. Alexander and Antonina dedicated their speeches to the issue of tax invoices. Thus, Antonina noted that in order to solve the problems related to tax invoices, it is necessary to determine the essence of this phenomenon. In turn, Alexander reminded that currently there is no definition of \u201ctax invoices\u201d in the legislation, although a whole separate Article 201 of the Tax Code is devoted to them. To solve this problem, experts have suggested to use a \u201cduck test\u201d: \u201cIf it looks like a duck, swims like a duck, and croaks like a duck, then it is probably a duck.\u201d<\/p>\n<p>So what are the mandatory features of a tax invoice? The speakers reminded that its main functional purpose is documentary proof of a tax credit. There are no mentions of another functional purpose of tax invoices in the Tax Code of Ukraine.<\/p>\n<p>Alexander and Antonina also stressed that the details in the form of a tax invoice approved by the Ministry of Finance do not correspond to the mandatory details envisaged by the Tax Code of Ukraine. However, the Ministry of Finance is not authorized to introduce amendments to the details of tax invoices. Well, does it mean that tax invoices approved by the Ministry of Finance are false tax invoices, and now no one has the right to a tax credit? In this case, we can conclude that the so-called tax invoices are not subject to recognition by the law and a fine upon them also cannot be charged.<\/p>\n<p>For details of the presentation of Alexander Minin and Antonina Gorodetska please follow\u00a0<a href=\"https:\/\/kmp.ua\/wp-content\/uploads\/2020\/11\/KMP_Podatkovi-nakladni_-prezentatsiya.pdf\" class=\"mtli_attachment mtli_pdf\" target=\"_blank\" rel=\"noopener\">the link<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The IX Tax Forum, organized by the Ukrainian Bar Association, was held online on October 30, 2020.\u00a0\u00a0acted as a sponsor for the event. Senior Partner at\u00a0\u00a0Alexander Minin and Senior Of Counsel Antonina Gorodetska became speakers at the session \u201cTax Potpourri\u201d. Alexander and Antonina dedicated their speeches to the issue of tax invoices. Thus, Antonina noted [&hellip;]<\/p>\n","protected":false},"author":16069,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[64],"tags":[],"class_list":["post-17793","post","type-post","status-publish","format-standard","hentry","category-chronicles"],"_links":{"self":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/17793"}],"collection":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/users\/16069"}],"replies":[{"embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/comments?post=17793"}],"version-history":[{"count":12,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/17793\/revisions"}],"predecessor-version":[{"id":18233,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/17793\/revisions\/18233"}],"wp:attachment":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/media?parent=17793"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/categories?post=17793"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/tags?post=17793"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}