Procedure for filing documents for a written explanation regarding tax invoices/adjustments, registration of which has been stopped

The legislation does not provide submission of copies of documents separately from the explanations provided for confirmation of the information specified in the tax invoice / calculation of adjustment, the registration of which has been stopped.
This SFS noted in the explanation, located in section 101.17 of the public reference information resource GIR.

Deductibility of forex losses in hands of a private entrepreneur 

In Individual tax advice of the State fiscal service of Ukraine dated 31.07.2018 №3337/Г/99-99-13-01-02-14/ІПК it is noted that the amount of foreign exchange loss which arose upon sale of earnings in foreign currency on the interbank foreign exchange market, received by a private entrepreneur as a result of foreign economic activity is not included in the expenses.

Loan repayment transaction is not a controlled transaction for TP purposes 

Transaction on repayment of the principal amount of loan (excluding interest accrued), as well as contribution of funds by a non-resident lender to the authorized capital of the resident borrower, do not qualify as controlled transactions and shall not be reported in the TP report.
SFS noted in its individual tax advice of dated 09.08.2018 №3481/6/99-99-15-02-02-15/ІПК