News 21.09.18
Resolution of 05.09.2018, No. 712
"On approval of the Rules for the provision of services for the management of an apartment building and the Model Agreement for the provision of management services for an apartment building"



News 20.09.18
Resolution of 05.09.2018, No. 708
"On the peculiarities of the payment of labor for workers involved in the provision of an anti-terrorist operation, as well as for workers involved in the implementation of measures to ensure national security and defense, repelling and deterring the armed aggression of the Russian Federation in the Donetsk and Lugansk regions"



News 18.09.18
The Board of the Social Insurance Fund of Ukraine
Resolution of 14.12.2017, No. 71
"On approval of the Limit Expenses for reimbursement of the cost of one bed-day of treatment in the rehabilitation department of a sanatorium institution for an insured person or a member of his family (a child accompanied by one of the insured parents or an insured person, their substitute (guardian, guardian) for 2018 "



News 17.09.18
The Board of the Social Insurance Fund of Ukraine
Decision of 14.12.2017, No. 72
"On approval of the Limit Expenses for the reimbursement of the cost of one bed-day of sanatorium treatment of the injured and the stay of the accompanying person to sanatorium-resort institutions for the choice of victims as a result of an accident at work or occupational disease for 2018"



Новини 11.09.18
Державна казначейська служба України звертає увагу платників податків, органів Державної фіскальної служби України, місцевих фінансових органів та інших органів, що контролюють справляння надходжень бюджету, що з 02.07.2018 функціонують нові рахунки для сплати податків, зборів, платежів до державного та місцевих бюджетів, які відкриті на балансі центрального апарату Казначейства (МФО - 899998).


Consultation on 18.09.18


How does a vacation without salary affect the calculation of seniority and additional leave?

According to the Law of Ukraine of 15.11.1996. No. 504/96-ВР "On Vacations" (hereinafter referred to as the Law), annual leave is divided into main and additional. In accordance with Article 6 of the Law, annual annual leave is granted to employees for a period of not less than 24 calendar days for the worked working year, which is counted from the date of conclusion of the employment contract...


Consultation on 11.09.18


Drop-down of IFRS

In accordance with paragraph 4.44 of the Conceptual Basis of Financial Reporting, an asset is recognized in the balance sheet when there is a probable future economic benefits to the entity and the asset has a prime cost or value that can be measured reliably...



Consultation on 04.09.18


PIT is not at that expense

The enterprise paid up to July 1, 2018 a personal income tax of 18% of the wages of employees and for renting a car (from the amount of rent) on the same details. As of July 1, 2018, the requisites for the payment of personal income tax have been changed. Tax accent on recalculation on two different accounts. Did the enterprise not allow errors by paying a personal income tax (car rental) until July 1, 2018 at one expense? How to pay the tax on personal income (car rent) and personal income tax (wages) from 01 July 2018?

Consultation on 28.08.18


1. Regarding the non-resident income tax (repatriation tax). In accordance with paragraph 4.14.2 of the Tax Code of Ukraine (hereinafter - the Code of Practice), a resident or a permanent representative office of a non-resident who, in favor of a non-resident or his authorized person (other than a permanent representation of a non-resident on the territory of Ukraine), receives any payment from income with its source origin from Ukraine, received by such non-resident from the conduct of economic activity...

Consultation on 21.08.18


Can an enterprise compensate for travel expenses by bus on business trip, if there is a printed paper carrier of travel documents and a settlement document - a blind bank terminal confirming the purchase of a bus electronic ticket, not holding the PIT and the military fee from its cost?