Law of Ukraine of 07.17.2015 p. ¹ 655-VIII " On Amendments to the Tax Code of Ukraine on reducing the tax burden on taxpayers " provides for a number of changes designed to simplify business . On Main says head of the State Tax Inspection in the city. Zaharyuka Chernivtsi Nicholas.
- I would like to note that it was published in " Voice of Ukraine " Aug. 12, and most of the rules come into force from September 1 this year (except one).
Starting from 1 September hopeless in tax accounting not recognized any debt, but only that which does not exceed 365,400 USD and is overdue for more than 180 days. Nor should increase finrezultat before tax over the amount of provision for doubtful debts if the debts person or entity is overdue and not paid due to insufficiency of assets specified person, provided that enforcement actions on the debtor's property have not led to full repayment.
On August 13 comes into force provision according to which the limit value fixed assets increased from 2500 to 6000 UAH. But pay attention that the new criterion expensive 6000 UAH applied in the recognition of an asset in the healthcare tax account only if it is put into operation after the enactment of this law.
Taxpayers will be able to submit and additions to declarations in electronic form, and in any form.
Twice decreased deadline for filing by mail. Earlier mail could send the declaration not later than 10 days now five to the deadline for submission.
The powers of providing integrated tax advice is now transferred to the Ministry of Finance, which holds periodic synthesis of individual tax advice relating to a significant number of taxpayers, and create on their basis of the CPC, which will approve the orders and publicize, in t. H. official website of the Ministry of Finance, within 5 calendar days from the date of approval.
In addition, taxpayers can now appeal the not only received individual tax consultation, but also generalized.
I think that taxpayers will appreciate the norm of the law that provides for temporary (until 31 December 2016 inclusive) exemption from fines. This opportunity will taxpayers with incomes amount to 20 mln. UAH., Who promptly and without appeal messages - making accrued tax liabilities.
Also, taxpayers are not allowed to charge a penalty for self-calculating the amount of money commitments 'Liabilities for 90 days following the last day of the deadline for payment.
In addition, regulatory authorities may not use inspection report as a basis for conclusions on relations with counterparties of the taxpayer if the taxpayer as a result of the act has not been tax notification solution. This will facilitate the realization of the right of the taxpayer to appeal the supervisory authority.
The law introduces a common procedure for taking supervisory authorities tax notices in the event of criminal proceedings. This allows the taxpayer, without waiting for the pre-trial investigation in criminal proceedings to appeal against the decisions of the audit within administrative jurisdiction, which is specialized in tax disputes.
concretized requirements for the content of the order of the audit, a copy of which pre 'is the payer. This taxpayer will be clear for what purpose it is performed, and whether it is legitimate.
This law introduces many more business innovation.