Current issues of taxation 2019-20

Anna Bykova "Current issues of taxation 2019-20" IDM Project TM shared(-as) link. 13 Dec 2019. · The Ministry of Finance approved amendments to the form of the Tax Declaration on the profit tax of the enterprises, approved by order of the Ministry of Finance of Ukraine from 20.10.2015, No. 897. These changes include, in particular: Supplement Declaration for tax on profit of new application PP "Information about Sumi of podatkowych пільг1", which will serve taxpayers that do not pay their tax in connection with receipt of tax privileges, according to the decree of Cabinet of Ministers of 27.12.2010 № 1233; the addition of forms of Declaration for tax on profit of new rows to reflect tax liabilities, other penalties and interest, determined according to CLE, not related to error correction (lines 35 – 37). The value of the new line 35 you need to consider when calculating the indicator line 26. Also the same string 35 "Suma zbilshennya podatkovih Zobov'yazannya for porsenna vimoh cleavage vivilaki od vikoristannya koshtiv opodatkuvannya respectively punktv 142.1 - 142.3 142 rozdilu article III, paragraph 41 Parastu 4 rozdilu XX Podatkovih code of Ukraine" will appear in the table 1 of the Annex of the EP and will be included in the other figures of this application; addition of a table of available applications column to mark a new applications PP and the separation column "ФЗ12" into two columns for marking the preparation of financial statements according to P(s)BU or IFRS; the definition in note 1 to the MON app that the lines "the Povna naimenovaniya нерезидента1" and "Msaskhodzhiev нерезидента1" this application is the full name of non-location of non-fixed in the contract/agreement; exception to table 1 of Annex PN line 12 "Vneski Prem on Strahuvannya ABO perestrakhovanie riziku in Ukraine ABO Strahuvannya od residents riziku for mezhami Ukraine"; additional apps VP the third table of the presence represented to the Declaration application — form financial statements for the reporting (tax) period specified; the presentation of the new edition of the names of the differences in lines 3.1.6, 3.1.6.1, 3.1.6.2 3.1.7 and application of PI to the Declaration, and also Supplement this application in the section "INSHI rznic" new line 4.1.4.1 to display the positive difference between the amount of any payments (fees), insurance intermediaries and other persons and the amount of the standard such costs under PP. 141.1.3 of the TCU. These changes were approved by the Ministry of Finance from 14.11.2019, No. 481. This order comes into force from the day of its official publication, except for changes in the PI application and the new application PP, which come into effect from 01.01.2020 G. According to paragraph 46.6 of the TCU new forms of declarations (calculations) are used from the period following the period of publication. Therefore, if these changes will manifest this month (December 2019), the first to report on the updated form, the Declaration for the profit tax according to the tax code necessary for the periods from 01.01.2020 G. However, in practice, the tax authorities often ignore this rule. Therefore, most likely, the tax authorities will insist on reporting on the renewed Declaration form already during the current reporting periods. 048-784-04-24 - happy to answer all your questions