Legislation review
The procedure for collecting cash and cash from taxpayer accounts for the repayment of tax debt
2020-06-15 14:56:16In accordance with paragraph 95.5 of Chapter 95 of the Tax Code of Ukraine of December 2, 2010 № 2755-VI with amendments and additions (hereinafter - TCU), if the tax debt arose as a result of non-payment of monetary obligations and / or penalties, which are specified by the taxpayer in the tax return or adjustment calculation, submitted to the supervisory authority within the time limits, which are set by the TCU, collection of funds from cash, belonging to such taxpayer and / or funds from the accounts of such taxpayer in banks is carried out by the decision of the head (his deputy or authorized person) of the control service without going to court, provided that such tax debt exceeds 5 million UAH and is not paid within 90 calendar days after the last day of the deadline for its payment, and there are no obligations of the state to return such taxpayer erroneously and / or excessively paided by him monetary obligations.
READ MOREIndustrial buildings used as premises for administrative purposes are subject to real estate tax
2020-05-10 15:01:51According to paragraph 266.1.1 paragraph 266.1 of Art. 266 of the Tax Code of Ukraine of December 2, 2010 No. 2755-VI, as amended and supplemented (hereinafter - TCU), tax payers for real estate other than a land plot are individuals and legal entities, including non-residents who are owners of residential and / or nonresidential real estate.
READ MOREPenalties for violation of the deadlines for registration of tax invoices and calculations of adjustments to tax invoices in URNN
2019-08-06 19:46:44In accordance with the requirements of the Tax Code of Ukraine dated December 2, 2010 No. 2755-VI violation by VAT payers of the deadline provided for in Art. 201 of the Tax Code, for registering a tax invoice and / or calculating an adjustment to such a tax invoice in the Unified Register of Tax Invoices shall entail the imposition of a VAT payer, which, in accordance with the requirements of Articles 192 and 201 of the Tax Code, is charged with such registration, a fine of ...
READ MOREResponsibility for the production, wholesale and retail sale of fuel without a license has grown since July 1! How much?
2019-07-15 14:21:05The Law of Ukraine of November 23, 2018 No. 2628-VIII "On Amendments to the Tax Code of Ukraine and Some Other Legislative Acts of Ukraine to Improve Administration and Revision of Individual Taxes and Fees" amended the Law of Ukraine of December 19, 1995. №481 / 95-ВР "On state regulation of the production and circulation of ethyl alcohol, cognac and fruit, alcoholic beverages, tobacco products and fuel", in particular, article 17, which establishes responsibility for violation of the norms of the Law №481.
READ MOREPublic debt management received a Medium-Term Strategy for 2019-2022
2019-06-20 18:39:08The Cabinet of Ministers of Ukraine by the Resolution of June 5, 2019, No. 473 "On Approval of the Medium-Term Strategy for the State Debt Management for 2019-2022" outlines the main objectives of public debt management, tasks and measures for their achievement.
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