Consultation on 14.05.19

300419

Conducting an advertising company: registration and taxation of transactions for the free transfer of goods for promotional purposes

The documentary registration of operations for conducting promotional actions in the legislative field is not regulated, but in our opinion, the taxpayer must have the following set of documents:..

 

 

Consultation on 09.10.18

091018

Correction in the Income Tax Declaration: the mechanism for filing a reckoning calculation

The procedure for correcting errors in the financial statements and making changes to it in general is regulated by the rules of P (C) BO 6 "Correction of errors and changes in financial statements", approved by the order of the Ministry of Finance of Ukraine of 28.05.99. №137 and depends on the specific causes of their occurrence...

 

Consultation on 19.12.17

191217

Sale of bonds.

According to the contract, enterprise A withdraws rights to bonds to enterprise B for the amount of UAH UAH. Enterprise B in electronic trading bought bonds for a sum of two times less than UAH. Do you need to classify the difference in the amount of profit to enterprise B? How such an operation is conducted in accounting?

 

 

Consultation on 31.10.17

311017

Taxation of fines accrued under sub-item 141.4 of the NKU.

The Company received an advance from a non-resident under an external economic contract for the supply of products and violated the delivery terms. Under the terms of the foreign economic contract, the Company must pay penalties (penalty) for failure to comply with its terms and conditions.

Penalties and / or penalties are not listed in the list of income subject to taxation under the rules of Article 41.4.4 of Art. 141 NKU.

Given that a non-resident does not commit any acts or transactions that led to the imposition of fines and penalties, should be attributed to income received by a non-resident with a source of origin from Ukraine, subject to a tax on repatriation?

Consultation on 17.10.17

171017

Taxation of interest on debt obligations to a non-resident and "controllability" of transactions when replacing a creditor-borrower.

The enterprise has a loan agreement with a non-resident company, it is planned to change the creditor to a Cyprus company, in which the founder is the same as the company. Will interest on the contract be included in the costs? Does this contract fall under the control of the TCO?

Consultation on 10.10.17

101017

Taxation of real estate lease transactions for the resident-lessor and non-resident-tenant, considering that they are legal entities?

Taxation of real estate lease transactions with income tax and VAT is regulated by p. III and r. V of the Tax Code of Ukraine (hereinafter - NKU)

So, according to p.134.1.1 NKU object of taxation is income from the source of origin from Ukraine and abroad, which is determined by adjusting (increasing or decreasing) the financial result before taxation.....

Consultation on 03.10.17

031017

When does the moment of recognition of income come when buying an assignment of right of demand at a price less than the price of a debt?

According to part 1 of Article 51.12 of the Civil Code of Ukraine (GKU), the creditor in the obligation can be replaced by another person due to the transfer of his rights to another person under the transaction (assignment of rights of demand). The new creditor receives all the rights of the original creditor for the obligations that arose at the time of the transfer of these rights, unless otherwise established by the contract or by law (Part 1, Article 514 of the Civil Code)....

Consultation on  15.08.17

150817How to recycle (write off from the balance) the balances of manufactured products with expired storage periods in terms of tax liabilities. Do I need to confirm the fact of disposal?

According to the terminology defined by Article 1 of the Law of Ukraine of 05.03.1998r. № 187/98-ВР "On Waste" (hereinafter - the Law on Waste), household waste - waste generated in the process of life and human activities in residential and non-residential buildings (solid, large-sized, repair, liquid, except for waste, bandages associated with Production activity of enterprises) and are not used at the place of their accumulation ...