Chernivtsi: A Step Towards Business - Law ¹655
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 the taxpayer" includes a number of changes designed to simplify business. On the main ones we decided to ask the Head of the State Tax Administrationm. Chernivtsi Nicholas Zaharyuka. - I would like to note that the law was published in the "Voice of Ukraine" on August 12, and most of the rules come into force from September 1 this year (except one). From 1 vereznya hopeless in tax accounting not recognized any debt, but only that which does not exceed UAH 365,400 is overdue and over 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 13rule takes effect, 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 toand additions to submit declarations electronically, and in any form. Twice decreased deadline for filing by mail. Earlier mail could send the declaration not later than 10 days now claim "Five deadline for submission. Powers of providing integrated tax advice now transferredMinistry 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. Ch. On the official website of the Ministry of Finance, within 5 calendar days from the date of approval. In addition, taxpayerss can now appeal the not only received individual tax consultation, but also generalized. I think that taxpayers will appreciate norms of this Law, providing 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 oskarzhennya messages - making accrued tax obligations' Liabilities. Also, taxpayers are not allowed to charge a penalty for self-calculating the amount of a monetary obligation within 90 days following the last day of the deadline for payment. In addition, regulatory authorities may not use inspection report as a reasonfor conclusions on relations with contractors taxpayer if the taxpayer on the results of the act has not been tax notice decisions. 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 of tax reports-rishen 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 orderthe audit, a copy of which is presented to the payer. This taxpayer will be clear for what purpose it is performed, and whether it is legitimate. Yet many innovations introduced by this Law for business, but most importantly, in these economically difficult conditions are taken into account comments and suggestions of entrepreneurs and take measures, spryaLanguage not to improve the business - climate in our country. This was reported in the Chernivtsi City CouncilSource: http://artlife.rv.ua/