Consultation on 08.10.19


The impact of the calculation of wages for employees on holidays and overtime for past periods on the calculation of the average wage.

To calculate holiday pay, the amount of the accrued salary is included up to the month for which it is accrued. Confirmation of this is the letter of the Ministry of Social Policy dated 09.12.2011 № 1105/13 / 81-11: only bonuses are included in the salary of the month for which they are ...


Consultation on 24.09.19


Regarding payroll deduction to employees for holidays and overtime.

According to Art. 73 of the Labor Code (hereinafter referred to as the Labor Code), work on holidays (non-working) days is allowed: at continuously operating enterprises where termination of work is impossible due to production and technical conditions; due to the need to serve the population; in the cases provided for in Art. 71 of the Labor Code....


Consultation on 17.09.19


Who is the payer of excise tax on the sale of electricity since 01.07.2019?

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....



Consultation on 10.09.19


Concerning the Presentation of Intangible Assets in Accounting and Tax Accounting

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:..



Consultation on 27.08.19


In accordance with established customs, the set off of counter-homogeneous requirements shall be offset by agreement of the parties. At the same time, according to Art. 601 of the Civil Code of Ukraine the obligation is terminated by the counting of counter-homogeneous requirements, the deadline of which has come, and also the requirements, the term of which is not established or determined at the moment of making the request. Counter-claims may be counted against one party's request....

Consultation on 20.08.19


The procedure for changing the place of business accounting

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....

Consultation on 13.08.19


Termination of business activity and submission of tax reports

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....


Arbitrage practice 06.08.19


Reporting to an employee on several business trips in a row, and the possibility of sending an advance report by mail

In accordance with paragraphs. 170.9.2. and 170.9.3 p. 170.9 Article 170 of the Tax Code of Ukraine (hereinafter referred to as the CCU) report on the use of funds issued on business trip or under the report, shall be submitted in the form established by the Order of the Ministry of Finance dated 28.09.2015, No. 841, until the end of n ' on the day following the day on which the taxpayer:...


Consultation on 30.07.19


Remuneration of employees of the enterprise is made in the first place

In accordance with the Law of Ukraine of 24.03.1995 № 108/95-Вр "On remuneration" the minimum wage is a state social security, obligatory in the whole territory of Ukraine for the enterprises of all forms of ownership and management and individuals who use work of hired workers, by any system of remuneration...