Article 78 of the Tax Code of Ukraine defines the grounds for conducting documentary unscheduled inspections by the Ministry of Revenues.
Article 78 of the Tax Code of Ukraine defines the grounds for conducting documentary unscheduled inspections by the Ministry of Revenues.
The new register form, approved by the Ministry of Revenues and Duties, was to come into force at the beginning of 2014.
According to the order registered on December 11, 2013, No. 2094/24626, the Ministry of Revenues by order No. 678 dated 13.11.2013 approved a new VAT declaration form, which introduced a number of changes.
The new extract format contains the legal form of the entity and its name separately. Economic entities that have recently received extracts from the Unified Register of individuals and legal entities — entrepreneurs — note that documents issued by the state registrar still differed in 2012.
By Law No. 3757 “On Amendments to the Tax Code concerning rates of certain taxes” Ukrainian deputies increased the excise on spirits, beer and other alcoholic beverages, postponed the reduction of the VAT rate by one year, and also reduced the profit tax to 18%.
Revenue and collection authorities may send a written request for information to taxpayers and participants in information relations that is necessary to perform the functions assigned to them.
On November 22, the Law was sent to the President for signature, introducing amendments to Article 7 of the Law of Ukraine “On Compulsory State Social Insurance in Connection with Temporary Disability and Funeral Expenses” (Bill No. 3116, adopted by the Verkhovna Rada on 10.11.2013).
If an enterprise carries out both activity exempt from profit tax and activity taxed under the general regime, then income received from preferential operations is included when determining the 10 million hryvnias criterion.
It is known that one of the directions of improving the information system of the State Tax Service bodies is the introduction of a new electronic web portal of the State Tax Service of Ukraine (the electronic taxpayer’s cabinet), enabling the taxpayer to interact with the tax authorities in ‘real time’.
The Procedure for filling out transfer documents in case of payment (collection) of taxes, fees, customs payments, the single contribution, implementation of budget VAT refunds, return of mistakenly or excessively credited funds (hereinafter – the Procedure) has introduced changes to the list of payment type codes and other innovations.
The National Bank of Ukraine made a decision to introduce and continue to enforce requirements regarding the deadlines for currency return and its mandatory sale, adopting Resolution No. 453 dated 14.11.2013, which came into effect on 20.11.2013).
The Law of Ukraine of 24.10.2013 No. 657-VII was published in the newspaper “Holos Ukrayiny”. It introduces amendments to the Tax Code of Ukraine to improve certain provisions and the accounting and registration of taxpayers.