The transition of ownership of the object of taxation from one owner to another in a calendar year the tax is calculated for the previous owner for the period from January 1 this year to the beginning of the month in which ceased ownership of the specified object of taxation, and for a new owner - starting from the month in which he acquired the right of ownership.
In paragraphs. 16.1.3 Art. 16 of the Tax Code it is stipulated that the taxpayer is obliged to submit to the controlling bodies in the manner prescribed by tax and customs legislation, declarations, reports and other documents related to the calculation and payment of taxes and fees.
The Office of Large Taxpayers of the State Tax Service reminds of the changes introduced by Laws 8128-IX "On Amendments to the Law of Ukraine" On the use of registrars of settlement transactions in trade, catering and services "and other laws of Ukraine on de-shadowing payments in trade and services" and № 129-IX “On Amendments to the Tax Code of Ukraine on De-Shading Settlements in the Sphere of Trade and Services” dated September 20, 2019.
"Ty i pravo" Lenivskyi group" sincerely congratulates everyone and wishes a Happy Easter Day!
The judicial system of Ukraine provides remote access to case files. Currently, in order to prevent the emergence and spread of acute respiratory diseases and the COVD-19 coronavirus, appropriate statements of familiarization with case files should be sent via e-mail (E-mail).
On March 11, the Cabinet introduced a quarantine on the territory of Ukraine for the period from March 12, 2020 to April 3, 2020. The relevant decree No. 211 establishes a ban on the employment of business entities during this period, which provides for the reception of visitors, including catering establishments, shopping and entertainment centers, other entertainment establishments, fitness centers, cultural establishments, commercial and household services of the population, except retail trade in food, fuel, hygiene products, medicines and medical supplies, communications, banking and insurance activities and trade and catering activities with targeted delivery of orders, provided personal protective equipment is provided.