{"id":23042,"date":"2023-08-03T08:58:48","date_gmt":"2023-08-03T06:58:48","guid":{"rendered":"https:\/\/kmp.ua\/?p=23042"},"modified":"2023-08-29T10:30:02","modified_gmt":"2023-08-29T08:30:02","slug":"massive-requests-regarding-application-of-the-30-adjustment-on-corporate-income-tax-what-is-wrong-and-what-to-do","status":"publish","type":"post","link":"https:\/\/kmp.ua\/en\/analytics\/exclusive\/massive-requests-regarding-application-of-the-30-adjustment-on-corporate-income-tax-what-is-wrong-and-what-to-do\/","title":{"rendered":"&#8220;Massive&#8221; requests regarding application of the 30% adjustment on corporate income tax. What is wrong and what to do?"},"content":{"rendered":"<p>The rule on 30% adjustment to the amount of the value of goods (works, services) purchased from non-residents from the lists of the Cabinet of Ministers of Ukraine\u00a0has been provided for in paragraph 140.5.4 of the Tax Code of Ukraine since 2015.<\/p>\n<p>Law 466-IX, which entered into force on May 23, 2020, added to the Tax Code of Ukraine the provision 140.5.5-1 that extended 30% adjustment of the financial result to transactions for the sale of goods (works, services).<\/p>\n<p>In essence, such provisions extend the requirement to justify the compliance with the &#8220;arm&#8217;s length&#8221; principle to transactions with non-residents from the lists of the Cabinet of Ministers, both with related and unrelated parties.<\/p>\n<p>At the same time, provisions regarding 30% adjustment and the practice of their application do not correspond to the primary purpose of their introduction as they put hardly justifiable burden on a significant number of taxpayers, as well as the burden on tax authorities in terms of tax administration.<\/p>\n<p>In addition, these provisions do not correspond to the general principles of taxation, in particular the principles of economic efficiency and neutrality.<\/p>\n<p>The best solution is to abolish these provisions or at least significantly transform them.<\/p>\n<p>The full version of the article is available in Ukrainian\u00a0<a href=\"https:\/\/kmp.ua\/analytics\/exclusive\/massive-requests-regarding-application-of-the-30-adjustment-on-corporate-income-tax-what-is-wrong-and-what-to-do\/\" target=\"_blank\" rel=\"noopener\">by the link<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u041f\u0440\u043e \u044f\u043a\u0456 \u043f\u0440\u0430\u0432\u0438\u043b\u0430 \u0439\u0434\u0435\u0442\u044c\u0441\u044f? \u041f\u0440\u0430\u0432\u0438\u043b\u043e \u043f\u0440\u043e 30\u00a0% \u043a\u043e\u0440\u0438\u0433\u0443\u0432\u0430\u043d\u043d\u044f \u043d\u0430 \u0441\u0443\u043c\u0443 \u0432\u0430\u0440\u0442\u043e\u0441\u0442\u0456 \u0442\u043e\u0432\u0430\u0440\u0456\u0432 (\u0440\u043e\u0431\u0456\u0442, \u043f\u043e\u0441\u043b\u0443\u0433), \u043f\u0440\u0438\u0434\u0431\u0430\u043d\u0438\u0445 \u0443 \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0456\u0432 \u0437 \u043f\u0435\u0440\u0435\u043b\u0456\u043a\u0456\u04321 \u041a\u0430\u0431\u0456\u043d\u0435\u0442\u0443 \u041c\u0456\u043d\u0456\u0441\u0442\u0440\u0456\u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 (\u0434\u0430\u043b\u0456 \u2013 \u041a\u0430\u0431\u043c\u0456\u043d), \u043f\u0435\u0440\u0435\u0434\u0431\u0430\u0447\u0435\u043d\u0435 \u043f\u043f.\u00a0140.5.4 \u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u0434\u0435\u043a\u0441\u0443 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 (\u0434\u0430\u043b\u0456 \u2013 \u041f\u041a\u0423) \u0443 \u0442\u0456\u0439 \u0447\u0438 \u0456\u043d\u0448\u0456\u0439 \u0440\u0435\u0434\u0430\u043a\u0446\u0456\u0457 \u0449\u0435 \u0437 2015 \u0440\u043e\u043a\u0443. \u0417\u0430\u043a\u043e\u043d\u043e\u043c 466-IX, \u044f\u043a\u0438\u0439 \u0432 \u0446\u0456\u043b\u043e\u043c\u0443 \u043d\u0430\u0431\u0443\u0432 \u0447\u0438\u043d\u043d\u043e\u0441\u0442\u0456 23 \u0442\u0440\u0430\u0432\u043d\u044f 2020 \u0440\u043e\u043a\u0443, \u0431\u0443\u043b\u043e \u0434\u043e\u0434\u0430\u043d\u043e [&hellip;]<\/p>\n","protected":false},"author":16069,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11],"tags":[89,132],"class_list":["post-23042","post","type-post","status-publish","format-standard","hentry","category-exclusive","tag-transfertne-tsinoutvorennya","tag-podatok-na-prybutok"],"_links":{"self":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/23042"}],"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=23042"}],"version-history":[{"count":15,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/23042\/revisions"}],"predecessor-version":[{"id":23075,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/23042\/revisions\/23075"}],"wp:attachment":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/media?parent=23042"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/categories?post=23042"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/tags?post=23042"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}