Nexia DK invites you to read our Newsletter on Taxes, Legislation and Reporting in Ukraine between October 10 and October 17, 2017.

Full versions of Nexia DK Newsletter on Taxes, Legislation and Reporting in Ukraine can be accessed upon signing a Consultation Contract.

Adjusting Financial Performance by the Amount of Deficit Derecognition

Individual Tax Consultation of the State Fiscal Service of Ukraine dated 29 August 2017 No. 1756/6/99-99-15-02-02-15/IPK states that provisions of the Tax Code do not stipulate adjustment of the financial performance before tax by the difference arising after the derecognition of inventory deficits above the norm, which were discovered in the course of inventory taking, and deficits resulting from theft.

Penalties for Late Salary Payment

Letter of the State Labor Service of Ukraine dated 21 August 2017  No. 8692/3/4.3-DP-17 states that Paragraphs 3 and 8 Part Two of Article 265 of the Labor Code of Ukraine do not stipulate fines for each employee whose salary payment is behind the established date.

Presenting in 1DF Form Payments to a Private Entrepreneur that Delivered Services to an Employee on a Business Trip

Because a legal entity only refunds the expenses of an employee on a business trip, it means that there is no need to present in a tax calculation Form  1DF the expenses paid by the employee for the services delivered during the business trip by a Private Entrepreneur who pays a unified tax.

This is spelled out in Explication by the State Fiscal Service of Ukraine dated 9 October 2017 published on the General Access Information Resource ZIR (category 103.25).