Consultation on 29.01.19

290119

Some issues of dividend accrual

Regarding the size and accounting of dividends.

The right to receive dividends as a share of profit is provided for in Article 10 of the Law of Ukraine of 19.09.1991. No. 1576-XII "On Business Associations" (hereinafter - Law No. 1576), Article 116 of the Civil Code of Ukraine, Article 167 of the Commercial Code of Ukraine (SCU)...

 

Consultation on 18.12.18

181218

Taxation of an employee training and loan loan abroad

Taxation of loan operations to an employee:
Granting a loan to an employee will not affect the object of taxation of income tax, since in accordance with paragraph 134.1.1 of the Tax Code of Ukraine (hereinafter the Code of Practice), the object of taxation is the profit with a source of origin from and beyond its borders determined by adjusting (increasing or decreasing) the financial result before tax (profit or loss), determined in the financial statements of the enterprise in accordance with the national accounting (accounting standards)...

 

Consultation on 11.12.18

111218

The right to expenses and a tax credit for the purchase of fuel for refueling a vehicle employee of the enterprise

In accordance with the general rules of item 292.1 of the PCU, the income of the FOP-payer of the single tax is the proceeds in cash and / or cashless, material or intangible form.
However, pp. 292.4 PCU specifies that in the case of rendering services, performance of works under contracts of commission, commission, transport forwarding or agency agreements, the income is the sum of the remuneration received by the agent (agent)...

 

Consultation on 14.08.18

140818

The head of the enterprise wants to provide charitable help to a non-profit organization. Income tax for the past year amounted to 9 million UAH. It is planned to buy tennis cover from a private entrepreneur - a non-payer of VAT and a transfer to a non-profit organization. Will this transfer of goods be accompanied by the accrual of tax liabilities?