Author: Rolan Bondarets

We have repeatedly paid your attention to the changes in the Tax Code of Ukraine, introduced by the Law of Ukraine No. 1797-VIII of 21.21.2016, and the peculiarities of their influence regarding the taxpayers. Today, the Finance Business Service wants to draw attention to another important aspect that arose in connection with the adoption of the above-mentioned Law. Thus, by Law No. 1797-VIII of 21.12.2016, the Tax Code of Ukraine was supplemented by Article 120-1. The issues regulated by this article can be conditionally divided into two groups: violation of the terms of registration of the tax invoice / adjustment calculations; mistakes made in the tax invoice / adjustment calculation. The amount of the penalty for the violation of the deadlines for the registration of the tax invoices is determined as a percentage of the amount of the value-added tax specified in the tax invoice, and the amount of interest depends on the number of missed days from the deadline for the registration. This rule does not apply to the tax invoices made for the supply of goods / services for the transactions exempt from the taxation or those that are taxed at a zero rate. TIME OF...

As is known, from July 1, 2017, the system of "blocking" of tax invoices was started, which entailed considerable difficulties. The specialists of the Finance Business Service were considering what actions and decisions of the supervisory bodies the taxpayers faced, how and what can be disputed in connection with such introductions. First, we will determine what normative acts regulate these relations. First of all, it is: - The Tax Code of Ukraine (art. 56 and paragraph 201.16 art. 201) - Resolution of the Cabinet of Ministers of Ukraine No. 1246 of December 29, 2010 (as drafted in the Resolution of the Cabinet of Ministers of 26.04.2017 No. 341), which approved the Regulations on the procedure for maintaining the Unified Register of Tax Invoices; - Resolution of the Cabinet of Ministers of 29.03.2017 No. 190, which approved the Grounds for the taking the decision by the SFS Commission on the registration of a tax invoice / adjustment calculation in the Unified State Register of Tax Invoices or on refusal of such registration; - Order No. 566 of the Ministry of Finance of Ukraine of 13.06.2010, No. 566, registered in the Ministry of Justice of Ukraine under No....

Business Ombudsman as Additional Argument in Tax Disputes How and When You Can Apply to Business Ombudsman? We got used to the fact that the administrative consideration of the tax disputes is carried out by the head or commission of the controlling body and, as a rule, does not lead to positive results. At the end of 2016, the Ministry of Finance of Ukraine amended the Order No. 916 of 21.10.2015 "On approval of the order of registration and filing of complaints by the taxpayers and their consideration by the regulatory authorities". After adopting these changes, a fundamentally new mechanism of administrative appeal against the decisions of tax authorities has appeared. The novels were: the consideration of complaints in open and closed sessions, as well as the involvement of an authorized representative of the Council of Business Ombudsman. It should be reminded that the Council of Business Ombudsman was established in Ukraine on the basis of the Resolution of the Cabinet of Ministers of Ukraine No. 691 of 26.11.2014 and it is a permanent advisory body of the Cabinet of Ministers of Ukraine. Among other things, the Council of the Business Ombudsman...

IT HAS BEGUN!!! SUSPENSION OF REGISTRATION OF TAX INVOICES Questions regarding suspension of registration of tax invoices And again back to the registration of the tax invoices, namely concerning the grounds for the suspension of their registration. As the representatives of the Ministry of Finance of Ukraine assured us, that the percentage of suspended tax bills will be minimal, but on the seventh day of work of the system of blocking, the first "victims" have appeared. And the first "victim" was the producers. Why? Because the monitoring system, in fact, compares the amount of the purchased goods with the amount of the goods sold in the context of its nomenclature. Certainly, there are certain questions" to the manufacturer in the program of blocking " - one product was purchased and another sold. But it should be understood that this is quite logical, because the manufacturer does not resale the goods but he creates a new product from the purchased components (raw materials, etc.). The experts of the Finance Business Service were considering how the issue of blocking the registration of tax invoices was solved and if it does not have any...

As it has been repeatedly noted by the experts of the Finance Business Service, the Law of Ukraine No. 1797-VIII of 21.12.2016 made numerous changes to a number of provisions of the Tax Code of Ukraine. The significant changes were made in the paragraph 74.2. art. 74 of the Tax Code of Ukraine, and no less significant addition was by the paragraph 201.16. of the article 201 of the Tax Code of Ukraine. So, the main concepts of the made changes in pp. 74.2. art. 74 of the Tax Code of Ukraine were: - implementation of the constant automated monitoring of the compliance of tax invoices / adjustment calculations (hereinafter referred to as "tax invoices" in the relevant cases), criteria for assessing the degree of risks that are sufficient to stop their registration in the Unified Register of the Tax Invoices; - entrusting the central executive authority that provides the formation and implementation of the state financial policy the obligation to determine the criteria for assessing the degree of risks that are sufficient to stop the registration of the tax invoice in the Unified Register of Tax Invoices. The changes in the paragraph 201.16. art. 201...