First of all, it should be taken decision upon definitions and, in particular, be determined if the non-current tangible assets of low cost (hereinafter − NCTALC) are classified as fixed assets (hereinafter − FA) in tax accounting. Let’s start from this issue.
Tax amortization differences to be on non-current tangible assets of low cost?
Tax discount: what should be known
Tax discount is one of the privileges, which is available to any payer of the individual income tax, under specific conditions. So, we suggest learning what tax discount is and how it should be used.
Property insurance expenses: Tax Accounting
Accounting of property insurance expenses is not always easy. Accountants have a lot of issues and we try to give a response to them. Let’s consider the peculiarities of tax accounting.
Importing without export: Tax Accounting
Having considered all nuances of reflection in accounting of such transactions in the article “Importing without import: Accounting” it should be focused on the peculiarities of their taxation.
Transfer pricing: what is to be considered a controlled transaction?
Art. 39 of the Tax Code of Ukraine of 2 December 2010, № 2755-VI as amended (hereinafter - TCU) provides a list of transactions, which can be controlled, as well as cost criteria (the amount of annual accounting income and annual amount of business transactions on counterparty) reaching which such transactions do become controlled
New VAT adjustment calculation: what to be focused on
It should be recalled that on the entry into force of the Order of the Ministry of Finance “On approval of the forms and procedure for completion and submission of tax returns on value-added tax” of 28.01.2016 № 21 (hereinafter - the order № 21), there is a new form of VAT declarations and adjustment calculation of VAT liabilities due to correction of independently identified errors.
Greet a new form of VAT return (part 2)
We considered special aspects of filling sections “Tax liabilities” and “Tax Credit” in the first part of the advice. Let us proceed to the third section of the tax return.
Greet a new form of VAT return (part 1)
The order of the Ministry of Finance “On Approval of the forms and Procedure of filling and submission of tax returns of value-added tax” of 28 January 2016 № 21 came into force on 1 February 2016 and introduced a new form of VAT returns. For the first time the VAT return in a new form should be submitted in January 2016. The SFSU mentioned about the necessity in its official web-portal.
Transportation tax in 2016: what should be known?
The Law of Ukraine dated 24 December 2015 № 909-VIII “On Amendments to the Tax Code of Ukraine and some other legislative acts of Ukraine concerning the ensuring of the balance of budget revenues in 2016” (hereinafter - the Law № 909) added a lot of innovations for the transport tax payers.
Corporate income tax return: submission deadlines and more
The form of corporate income tax return is approved by the Order of the Ministry of Finance of Ukraine dated 20.10.15 № 897 (hereinafter – Tax return № 897). The payers of corporate income tax are required to report for 2015 with the help of this tax return.
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