Legislation review
The concept and correspondence of the job title to the Classifier of Professions
2022-12-25 16:00:29We know that one of the components of choosing a profession is our desire. Our personal life, our future and this directly concerns public affairs depend on who exactly we want to be. To make the right choice of profession, we must first decide on a specialty.
READ MOREReal estate tax granted lease until 23.05.2020 - judicial precedents
2020-11-25 12:10:07From 23.05.2020, the legislator has changed the rule establishing preferences without changing the general criterion, where it has already provided for the application of a tax benefit, provided that industrial buildings are not provided by their owners, in particular for rent
READ MOREConditions for increasing the limitation period and their impact on income
2020-10-22 20:03:36Indebtedness for obligations for which the limitation period has expired, in accordance with clauses 14.1.11. of the Tax Code of Ukraine is one of the signs of bad debt. According to clause 15 of P (S) BU 15 "Income" and clause 5 of P (S) BU 11 "Liabilities", the amount of the obligation that is not subject to repayment is recognized as income. In other words, bad accounts payable, subject to write-off in accounting and attribution to income, will be a debt that will not be repaid as a result of the expiration of the statute of limitations
READ MOREThe procedure for calculating depreciation on fixed assets during the period of repair and other improvement
2020-08-29 12:20:07Depreciation - the systematic distribution of the cost of fixed assets, other non-current and intangible assets, is amortized over their useful life (operation) (clauses 14.1.3 clauses 14.1 of article 14 of the Tax Code of Ukraine dated December 2, 2010 No. 2755-VI)
READ MOREPostponement of documentary scheduled, unscheduled and actual inspections in connection with illness, vacation or business trip of public officials
2020-07-01 14:27:42The Tax Code of Ukraine does not provide the postponement of documentary scheduled, unscheduled and factual inspections in connection with illness, vacation or business trip of company"s public officials.
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