Procedure for filing adjusted financial statements

In Individual tax ruling of the State Fiscal Service of Ukraine dated 16.08.2018 №33559/6/99-99-15-02-01-15/ІПК it is noted that if the mistakes are identified in the financial statements by a taxpayer, an adjusted tax return shall be submitted to the controlling authorities together with the adjusted financial statements for the relevant reporting period.

Mark “+” in the cell "ФЗ 12" of the “Annexes availability” table of the tax return serves as confirmation of submitting financial statements together with tax return. In addition, in the table "Availability of annexes to submitted Corporate Income Tax Return – Financial Statements Forms 12" provides a list of forms of financial statements which are prepared and filed by taxpayers. Taxpayer puts a mark in the relevant columns of the table corresponding to the names of the forms of financial statements filed with the return.

VAT on market research and public opinion surveys

In Individual tax ruling of the State fiscal service of Ukraine dated 17.08.2018 №3581/6/99-99-15-03-02-15/ІПК it is noted that supply of market research services and public opinion surveys (classification of types of economic activity 73.20) by a non-resident to a resident is not subject to VAT.

Personal income tax deducted from salary of an employees of a separate subdivision

If a legal entity creates a unit which employs individuals in a location other than such a legal entity and if a unit is not authorized to pay personal income tax, then personal income tax withheld from salaries of employees of such a separate unit is payable by a legal entity itself to the local budget at the location of such a unit.

At the same time, personal income tax withheld from salary of employees of a head office whose permanent employment is indicated by the employment agreement (contract) in the head office and who have a traveling (mobile) nature of labor is payable to the local budget at the location of the head office.

SFS has noted the above in its individual tax ruling of15.08.2018 №3545/6/99-99-15-01-15/ІПК.