Consultation on 11.06.19

300419

Concerning the filling of the clarifying tax calculation in the form № 1ДФ

The procedure for adjusting the tax calculation according to the form No. 1DF was approved by section IV of the Order of the Ministry of Finance dated January 13, 2015, No. 4.
Adjustment of submitted and accepted tax calculations is carried out on the basis of mistakes detected by the tax agent independently, as well as on the basis of error messages detected by the controlling body...

 

Consultation on 02.04.19

020419

Break business trip

The situation in the company was: the employee was late on a plane from the previous business trip, therefore, his scheduled regular business trip was not made, the company purchased the airline ticket is not used, the cost of the ticket company to the airline does not return. How to do business in these circumstances?

 

 

Consultation on 06.11.18

061118

Some issues when entering into a contract of exchange: features and taxation of income.

The procedure for taxation of personal income is regulated by Section IV of the Tax Code, in accordance with paragraphs. 163.1.1 clause 163.1 of Art. 163 which is subject to taxation of a resident is the total monthly (annual) taxable income, which includes, in particular, part of income from operations with property, the amount of which is determined in accordance with the provisions of Art. 172 PCU (clause 164.2.4 clause 164.2 item 164 PCU)...

 

Consultation on 02.10.18

021018

Taxation in case of conclusion of a contract of land plots of agricultural land

Taxation in the case of the conclusion of an agreement on the land plots of agricultural land, provided that the person 1 transfers to the person 2 land plot area of 5 hectares, and the person 2 transfers the ownership to the person 1 land with an area of 2 hectares with an additional payment (in Person 2 the land is located owned less than 3 years old).

 

Consultation on 04.09.18

040918

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 24.04.18

240418

Purchase of the MMC by the worker at his own expense

The worker purchased materials for the company at his own expense, the company reimbursed his expenses by issuing funds to him within a few days after submitting an advance statement of expenses. Do I need to pay the issued PIT and military tax and show them in the 1DF report.

 

 

Consultation on 10.04.18

100418

The cost of tea in a railway ticket

In accordance with the Resolution of the Cabinet of Ministers of Ukraine dated 02.02.2011 No. 98 "On the amounts and composition of travel expenses for civil servants, as well as other persons sent for business trips by enterprises, institutions and organizations that are fully or partly detained (funded) at the expense of (hereinafter - Decree No. 98) and the Instruction on official business trips within Ukraine and abroad, approved by the order of the Ministry of Finance of Ukraine dated March 13, 1998, No. 59 (hereinafter referred to as Instruction No. 59), food expenses...

Consultation on 03.04.18

030418

Daily Abroad

An employee of an enterprise is sent on a business trip abroad, but the company does not have a foreign currency account and the amount of daily allowance is given to the employee in UAH equivalent to the NBU rate on the date of issue of the advance. How to calculate the daily allowance, which is not subject to personal income tax and military duty? What if, after this operation, there is a deviation in the direction of increase, will the enterprise need to pay employee compensation? What if the deviation in the direction of the decrease is this amount to be an additional taxable benefit (PIT, military fee)?

 

Consultation on 23.01.18

230118

The amount of non-targeted material assistance that is not taxed

What documents are needed for the payment of AMD and how to reflect the payment of AMD in the accounting records?