Taxes

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Media centre News of "De Visu" Group De Visu in the mass media Events Photo Library Clients Client Recommendations Contact us Login регистр бланки Consultation Taxes Accounting The only social contribution Responsibility Інше Home > Taxes Fuel costs for vehicles Wednesday, 19 August 2015 14:40 Advice and research - Taxes Section III of the Tax Code of Ukraine (hereinafter - TCU) does not provide any special regulations on cost accounting for fuel and lubricants. So fuel costs could be depreciated according to accounting regulations. According to Accounting Standards 16 “Expenditures” the fuel costs are correlated to vehicle amortization expenses, where the fuel has been burnt (for example, if the car is used for the purposes of sales – the costs are referred to marketing costs – DO 93 “Marketing expenditures”). Read more... A new rules for the calculation of average earnings on sick and maternity leaves Wednesday, 05 August 2015 00:00 Advice and research - Taxes A new version of the Order of calculation the average wage (income, cash cover) began to work to calculate the payments on compulsory state social insurance, approved by the Resolution of CMU dated 26.09.01, № 1266 (hereinafter - the Order № 1266). The Order № 1266 was stated in a new version by the Resolution of the CMU "On Amendments to the Resolution of the Cabinet of Ministers of Ukraine of 26 September 2001, № 1266" of 26.06.15, № 439. Read more... Export price is below cost: VAT taxation Wednesday, 29 July 2015 10:34 Advice and research - Taxes Our company imported goods in 2014. We are forced to export goods due to impossibility to sell it in the territory of Ukraine at cost price, which is influenced by excessively high currency exchange rate when customs clearance of goods. However, today its cost in hryvnia is lower than the cost price. Should we accrue VAT at 20% rate on the difference between the cost and selling value when the export transaction? Read more... Two successive maternity leaves: base for the assessment of USC Wednesday, 22 July 2015 17:45 Advice and research - Taxes A female worker of our company, who has been on maternity leave for two years, submits certificate of temporary disability leave due to maternity according to which since 26.06.2015 another maternity leave starts. The wage rate in accordance with staffing schedule of the female worker is UAH 1808, the average wage per day - UAH 59.39. What should the base for the assessment of USC be for June? Read more... New forming rules of VAT credit tax Wednesday, 15 July 2015 11:34 Advice and research - Taxes Certain amendments were made from 01.01.15 to the Tax Code of Ukraine of 02.12.2010, № 2755-VI (hereinafter - TCU) by the Law of Ukraine “On Amendments to the Tax Code of Ukraine and Certain Legislative acts of Ukraine on tax reform” of 28.12.2014, № 71-VIII (hereinafter - the Law № 71). However, not all the amendments made by the Law came into force since 01.01.15. Some of them became effective on 01.07.2015 Read more... Services supply by nonresident: VAT issues Wednesday, 08 July 2015 10:17 Advice and research - Taxes In accordance with paragraphs “b” of para.185.1 of the Tax Code of Ukraine of 02.12.2010, № 2755-VІ (hereinafter - TCU), subject to VAT is the taxpayers transactions on services supply, which place of supply is located in the customs territory of Ukraine, according to Art.186 of the TCU. Read more... Who of entrepreneurs - unified tax payers should already use cash register from 1st July? Wednesday, 17 June 2015 17:23 Advice and research - Taxes The Law of Ukraine of 28.12.14, № 71-VIII “On Amendments to the Tax Code of Ukraine and Certain Legislative acts of Ukraine on tax reform” (hereinafter - Law № 71) made amendments to the procedure of cash register use. Fortunately, they didn’t work in full measure for many business entities at once since 1 January 2015. What is the situation now? Read more... Corporate bank card on a business trip Wednesday, 20 May 2015 12:59 Advice and research - Taxes Instruction on the procedure of opening, use and closure of accounts in national and foreign currencies, approved by the NBU Board Resolution of 12.11.03, № 492 (hereinafter - Instruction № 492 , provides for the purposes for which corporate bank card can be used. Read more... Debiting of commodity accounts receivables: VAT- implications Wednesday, 06 May 2015 09:52 Advice and research - Taxes The commercial accounts receivables should be understood as the debt of the enterprise-debtor to the creditor company, at which the goods should be received by the debtor. In such a situation we are talking about goods that are not received from the contractor, but the advance payment for them has been made. Read more... The sale of foreign currency by the single tax payer - legal entity from own account Wednesday, 29 April 2015 11:43 Advice and research - Taxes In the case of foreign currency exchange on interbank foreign exchange market, the resident receives money in hryvnia at market rate on his/her current account. In our unstable time it happens that the difference between hryvnia equivalents of foreign currency received from its realization and the income that is shown by the single tax payer (hereinafter-ST) on receipt of foreign exchange revenues has a positive value. The question is: should this positive difference be included in the income of the ST payer? Read more... Page 1 of 3 << Start < Prev 1 2 3 Next > End >> Review of the legislation About us Professional fields Mission History Partners CSR Services Audit For government section Outsourcing Consulting Assessment Legal services Labour defence Career Why De Visu? Vacancies How to join our team? Press-centre News "De Visu" in the mass media Events Photo Library Clients Contact us Site development и SEO - ABC Solutions