Payment of dividends by the goods: what are the tax consequences?
As it is well-known, that the amount of dividends paid by the issuer in cash or in the form of securities is not subject to VAT.
Consequences of untimely payment of an obligation under the annual declaration on property status and income
In accordance with clause 179.7 of Art. 179 of the Tax Code of Ukraine, an individual must independently, by August 1 of the year following the reporting year, pay the amount of the tax liability specified in the tax return filed by him on the property status and income.
Taxation of the inheritance from relatives: the SFS resembles nuances
The SFS reminded the features of taxation and declaration of income from inheritance received from relatives.
For example, if an individual has inherited from his father / mother, grandparent real estate, - income in the form of the value of this property is not taxed.
That is, the objects of the inheritance inherited by the members of the family of the decedent of the first and second degrees of kinship are taxed at the zero rate of income tax of individuals. In this case, the members of the family of an individual of the first degree of kinship are his parents, husband or wife, children, including adopted. And family members of an individual of the second degree of kinship are her siblings, her grandmother and grandfather on the part of the mother and father, grandchildren.
Updated tax audit plan for 2019
The State Fiscal Service continues its practice of adjusting the plan of scheduled inspections of taxpayers for the current year.
By this moment, sections I of the schedule "Documentary Planned Inspections of Taxpayers - Legal Entities" and Section II of the Plan-Schedule "Documentary Planned Inspections of Financial Institutions, Permanent Missions and Representative Offices of Non-Residents" have been updated on the SFS website.
The proportions of distribution of the Single Contribution Tax have changed
On December 27, 2018, the Cabinet of Ministers amended the Resolution No. 675 of November 26, 2014, which changed the proportions of the distribution of the Single Contribution in the event of unemployment and temporary disability.
Sample of filling in the complaint about the decision to refuse registration of the TI / CC
In case of a decision by the SFS Commission to refuse to register a tax invoice / calculation of the correction in the URTI, such a decision may be appealed within 10 calendar days administratively.
