Letter dated 09.09.2019, No. 50-0006 / 46321
«About the International Account Number (IBAN)»
We pay attention to the payers that from now on, only qualified electronic signature is sufficient for submission of reports electronically to the State Statistics Service of Ukraine.
We pay attention to taxpayers that in connection with the reorganization and renaming of the State Tax Service to the State Tax Service, new agreements on recognition of electronic documents were introduced by the State Tax Service.
Updated schedule of documentary planned audits of taxpayers - IO (Section I) and audits of financial institutions, permanent and non-resident missions (Section II)
THE AUDITOR'S CHAMBER OF UKRAINE
Letter dated 06.08.2019, No. 01-01-21 / 371
"On some features of the audit activity"
According to Article.212.1.13 of the Tax Code of Ukraine (hereinafter referred to as the CCU), excise tax payers are, in particular, electricity producers who have a license for the right to engage in entrepreneurial activity in the production of electricity and sell it outside the wholesale electricity market....
The accounting approach to intangible assets (hereinafter referred to as "IAS") is governed by IFRS 38 "Intangible Assets" (hereinafter IFRS 38). The standard specifies that an asset is a resource:..
It should be noted that in accordance with Art. 9 of the Law of Ukraine "On State Registration of Legal Entities, Individuals - Entrepreneurs and Public Formations" of May 15, 2003 N 755-IV (hereinafter - the Law on State Registration) contains in the Unified State Register information on the location of the legal entity. According to Art. 10 of the said Law, if the documents and information subject to entry in the Unified State Register are included in it, such documents and information are considered authentic and can be used in a dispute with a third party....
The current legislation of Ukraine does not provide for such term as the termination (freezing) of the enterprise (entity). There are only discontinuation of economic activity and discontinuation of production (manufacturing) or sale of products, performance of works, provision of services as measures of state supervision (control) in the sphere of economic activity. On its own, an entity cannot stop its activity - there is no mechanism....