With the new year planned tax changes to income tax

With the new year planned changes in the taxation of income.
   http://minrd.gov.ua/diyalnist-/regulyatorna-politika-/regulyatorna-politika/2013-rik/98222.html
   First, take profits earned in accounting.
   Then it adjusts to the deviation. Such deviations will be described in the updated section III " Income Tax " of the Tax Code.
   Progressive changes or not?
 
   ***
 
   No.
   Why?
   So that being determines consciousness.
   Accounting Society adapts to any changes imposed from above with a single purpose: to survive.
 
   ***
 
   Accounting will conduct such a way that accounting profit equal to the tax without any adjustments.
   That is, all the costs and benefits to be determined before adjustment section III of the Tax Code, the right to be accounted for in a separate sub-account . For example, at 949. That is, such an adjustment once vidsikatymut .
   In fact, accounting fall under the tax .
   Well this is purely for taxable income .
   A non-payers of income tax and general accounting will lead the way and were still - somehow, through the stump- deck.
 
   ***
 
   And now , in fact, a question to all: and so what should be the tax consequences if the income tax in order to satisfy all parties ?

Taxation of repayable financial assistance in the annual declaration

First of all it is necessary to divide the tax repayable financial aid (the WWF ) on two main criteria. Each of the two criteria corresponding to two variants of the procedure of taxation. The first criterion , which depends on the taxation is who the providers WWF : entity on the total system or any other taxpayer . The second feature - whether the recipient had taxable advance payments of income tax or not.
 
   This is not an extensive explanation of tax PFD , since the issue is extremely voluminous, subsytuatsiy may supply as situational cases will not be discussed . However , this crib covers four fundamental cases that will streamline and comb some fundamental questions about the issue.
 
   Therefore . Let's start with FH who do not pay the advance payments of income tax (because of more banal ).
 
   1.1. According to Article 14 of the TCU pp.14.1.257 p.14.1 during repayable financial assistance to understand the amount of money that came to the taxpayer for use under a contract that does not involve charging of interest or other compensation in the form of fees for the use of such funds , and is required to return.
 
    Amount of interest accrued on the amount conditionally repayable financial aid that is not returned at the end of the reporting period , the amount of the discount rate of the National Bank of Ukraine , calculated for each day of actual use of such repayable financial assistance is non-repayable financial assistance.
 
    Amounts non-repayable financial assistance received by the taxpayer during the reporting tax period are included in the calculation of the tax object in other income ( pp.135.5.4 p.135.5 article 135 CLE ).
 
    For the purposes r.III TCU , the following tax periods: calendar quarter, half , three quarters of a year . The base tax ( reporting ) period for the purpose of this section is the calendar quarter or calendar year after the payment of monthly advance payments in accordance with the procedure established by Article 57 of the TCU p.57.1 ​​( p.152.9 . St.152 PKU ).
 
   Given the above, the taxpayer is in the base tax ( reporting ) period (calendar quarter, half , three quarters of a year ) received from WWF taxable income under the regular tax and if he does not return this LFD ( or part thereof ) at the end such period shall include in taxable income the amount conditionally accrued interest calculated on the amount repayable financial assistance remained sunk at the end of the reporting period, the base , the amount of the discount rate of the National Bank of Ukraine for each day of actual use of such assistance. Please note that this is in any case does not need the declaration for a given tax period, simply return for the year shows the total amount of interest accrued on the amount conditionally repayable financial assistance during the year. If one has a problem with the calculation of this amount , then here are approximate formula :
 
   UNP = ( LFD * FTC * ( NBU/100 )) / 365 ;
 
   UNP - conditionally accrued interest ;
 
   WWF - defaults to the end of the period of the PFD ;
 
   FTC - the number of days of actual use ( the date of actual receipt of funds) ;
 
   NBU/100 - NBU discount rate in percent divided by 100% for the calculation.
 
   1.2. According to article 135 pp.135.5.5 p.135.5 TCU amount repayable financial assistance received by the taxpayer during the reporting tax period that are not returned at the end of the reporting period, from persons who are not subject to this tax (including non-residents ) or persons in accordance with PKU should benefit from the tax , including the right to apply lower tax rates than set p.151.1 st.151 NKU are included in other income in determining taxable income.
 
    If in future reporting periods taxpayer tax returns a repayable financial aid ( part of ) the person who gave such taxpayer increases the amount of such expenses in the amount repayable financial aid ( or portion thereof) on the results of the tax period in which there was such return .
 
    Thus , the income of the taxpayer is not increased by the amount conditionally accrued interest and tax liability of the person who gave repayable financial assistance , do not change as in its issue, and getting back at her .
 
    This paragraph shall not apply to amounts repayable financial assistance received from the founder / participant ( including non-resident) of the taxpayer , in the case of the return of such assistance no later than 365 days from the date of its receipt.
 
    For the purposes r.III TCU , the following tax periods: calendar quarter, half , three quarters of a year . The base tax ( reporting ) period for the purpose of this section is the calendar quarter or calendar year after the payment of monthly advance payments in the manner prescribed by Article 57 p.57.1 ​​CLE ( CLE p.152.9 st.152 ).
 
    Given the above , if a taxpayer is in the base tax ( reporting ) period (calendar quarter, half , three quarters of a year ) received WWF from persons who are not subject to this tax (including non-residents) , or those under TCU should benefit from this tax and not returned it (or part of it) at the end of such period , then the taxpayer must include in income the amount repayable aid ( part of ) the remaining non-performing at the end of the reference period with a corresponding display it as revenue in the annual tax return. When you return to the fiscal periods subsequent reporting of such amount repayable financial aid (part of) the person who gave such taxpayer increases the amount of such expenses in the amount repayable financial aid (part of) the corresponding reflection in the annual declaration. That is, even if the receipt and return occurred in one year , but different base periods , then go to the annual declaration and revenues and expenses. If the grantor is the founder / party shall apply grace (by the way is the basis for reporting on the amount of tax benefits ) period of 365 days from the date of receipt. In this case return of WWF in the base period, which accounts for the end of this period , this amount goes to the income of the relevant law reflected in the cost of the return .
 
   But now consider the situation for taxpayers advance payments of income tax . You can count them if some concessions on the background of the required monthly payment of income tax . For reasons of easier comprehension of information from you will not repeat all the foregoing articles GCC , you are able to re-read the previous paragraph and remain unchanged for performing payers advance payments . But once again focuses your attention p.152.9 st.152 NKU , which defines , for the purposes r.III TCU , the following tax periods: calendar quarter, half , three quarters of a year . The base tax ( reporting ) period for the purpose of this section is the calendar quarter or calendar year after the payment of monthly advance payments in accordance with the procedure established by Article 57 of the TCU p.57.1 ​​.
 
   2.1. So, if the taxpayer advance payments of income tax , which in the base tax ( reporting ) period (year ) received from WWF payer of income tax under the regular tax and if he does not return this LFD ( or part thereof ) at the end of the year , has included in the taxable income amount conditionally accrued interest calculated on the amount repayable financial assistance remained sunk at the end of the year, amounting rate of the National Bank of Ukraine for each day of the actual use of such assistance and displays the amount of such interest at an annual declaration.
 
   2.2. If the taxpayer is in the base tax ( reporting ) period (year ) received WWF from persons who are not subject to this tax (including non-residents ) or persons in accordance with PKU should benefit from this tax and not returned it ( or part of it) at the end of the year , then the taxpayer must include in income the amount of LFD ( part of ) the remaining sunk the corresponding display it as part of the annual income tax return. When you return to the fiscal periods subsequent reporting of such amount repayable financial aid (part of) the person who gave such taxpayer increases the amount of such expenses in the amount repayable financial aid (part of) the corresponding reflection in the annual declaration. If the grantor is the founder / member , the rate of 365 days or which does not disappear. That is, if the term of 365 days for a refund expires next year , after a year , then return to that year , which accounts for the expiration of such period. Therefore, with a strong desire , we have almost 2 years to return . It is interesting to have. If you make more restrictive adjustments.
 
   That's all , thank you for your attention

Printing fiscal reporting a check on work days is required

The panel of judges of the Supreme Administrative Court of Ukraine noted that all modes PPO should be blocked , including in excess of the maximum duration of the change. However, the calculation result is calculated by the change , the maximum duration of which shall not exceed 24 hours.
 
   If the enterprise carries on business in specific days ( confirmed by appropriate order for the company ) and PPO are not applied , respectively, and fiscal receipts are not printed.
 
   On weekdays Company PPO must be enabled in state fiscal reporting and printing a check is required.
 
   The Court noted that the company has statutory responsibility for the implementation of fiscal reporting printing checks during each working day.

Reporting on the single payment the insured in the event of changing its location

In the event that the policyholder during the reporting period changes place the bodies Mindohodiv , statement of accrued income insured and accrued single contribution for the reporting period shall be submitted to the body Mindohodiv the new place of residence .
 
   For example , the payer perereyestrovuyetsya 10/18/2013 , with Darnitskii in Obolon district of Kyiv, Report for 2013 submitted to the Obolon district to 10.02.2014 year.
 
   Remember that individual entrepreneurs annual report submitted by 10 February of the year following the reporting period . However , individuals who carry out independent professional activity report submitted by May 1 of the year following the reporting period.
 
   In case , if the last day of the period falls on weekend or holiday , the last day of such terms is the first working day following the weekend or holiday .
 
   The relevant provision provides Procedure for the submission and insurers' reports on the amounts of a single fee for obligatory state social insurance, approved by the Ministry of income and fees from Ukraine 09.09.2013 № 454 and registered with the Ministry of Justice of Ukraine on 20.09.2013 under № 1628 / 24,160 .

VAT refund

In pp.14.1.18 CLE provides a definition of VAT refund as compensation for the negative value of VAT , confirmed results of the verification of the taxpayer, including automatic budgetary compensation . The procedure established by Article budgetary compensation . 200 GCC , and the order of the reflection of the budgetary compensation in a tax return VAT - Order number 1492 . According to the claims . "A" of 200.4 NKU budgetary compensation is subject to a negative value of VAT ( excess of the amount of the tax credit over the amount of VAT tax liabilities VAT ) within the tax actually paid in the previous tax periods and reporting to suppliers of goods (works, services) to the State budget ( for customs clearance imports, regardless of the status settlement with a foreign supplier ) , VAT is reflected in the composition of tax liability (line 7 returns for the previous period ) as a result of purchase ( payment ) services from non-residents , the place of supply of which is determined by the customs territory of Ukraine ( according to the norms of Art. 208 CLE ) .
 
   Therefore , I declare to the VAT refund in this reporting period, the amount of the tax credit may be VAT paid in prior years and actually paid during the reporting period.
 
   According to Section 200.5 NKU , there are categories of taxpayers who are not eligible for budgetary compensation . These are companies that have been registered less than 12 calendar months prior to the month , based on which the application is submitted to the budgetary compensation , as well as businesses , the amount of taxable transactions (the line 6.1 Declaration ) which for the last 12 calendar months is less than the stated amount to the budget refundable VAT . But if a tax credit for these categories of taxpayers is formed as a result of the acquisition or construction (building ), fixed assets and they are put into operation , the above restrictions do not work.
 
   To transfer the negative value of the VAT from one reporting period to the next , it is necessary , apart from the basic form of the VAT and Tax Schedule 5 to file Appendix 2.
 
   To apply for reimbursement of necessary budget except for the basic form of the VAT Tax , Schedule 5 and Schedule 2 to submit Appendix 3 and Appendix 4 .
 
   GNSU bodies within a period not later than 30 calendar days after receipt of the VAT Tax with VAT claimed for reimbursement must conduct a desk audit report data. In the case of the grounds that the amounts calculated in violation , authorities may conduct GNSU documentary unscheduled inspection .
 
   According to the Order number 1178 all VAT payers have declared VAT refund must be tested for compliance with the criteria of eligibility for automatic VAT refund . If the company fails to meet the criteria , then no later than 17 calendar days after the deadline for reporting , GNSU must send the company a notice of non-compliance criteria for automatic VAT refund .
 
   Since 2014 , according to claims . 200.22 NFC, the duration of the desk audit payer - the applicant's budgetary compensation with a positive history of tax is reduced to five calendar days from the date of the declaration.

C 18 October there is a new form of books of income and expense individuals-entrepreneurs

October 18 , in force from 16.09.2013 Mindohodov order , the number 481, which approved the form of books of income and expense that are physical persons - entrepreneurs , except for those who have chosen a simplified system of taxation, and physical persons engaged independent professional activity , and Order its conduct .
 
   The provisions of the Order provides that the book of income and expense is chosen by the taxpayer in paper or electronic form. In particular, the Order provides specific requirements as to what action is to implement physical person - entrepreneur to maintain books in paper or electronic form , and the order in which it entered information.
 
   In addition, the order provides that the entries in the book are made on the basis of the working day during which the income is paid . In this book kept by physical persons - entrepreneurs within 3 years after the end of the reporting period in which accomplished the last record . These books are filled with coppers in UAH , and are used natural persons - entrepreneurs to fill in a tax return on property status and income .
 
   Error corrections or adjustments allowed by adding the line that reflected a negative or a positive value.
 
   Among other things , it is noted that physical persons - entrepreneurs registered for VAT , do not include the income and expenses of VAT included in the price of purchased or sold goods (works , services).
 
   In contrast to the previously existing forms of Books, is not reflected in the new internal moving goods and there are fewer columns:
 
   - Accounting period (day , month , quarter , year);
 
   - The amount of income;
 
   - The amount of the returned funds for goods (works, services);
 
   - The total amount of income to be declared (g 2 - g. 3);
 
   - Expenses ( details supporting document , the amount of costs associated with the acquisition of goods , the cost of compensation of employees , other costs) ;
 
   - The sum of net taxable income ( Gr. 4 - t. 6 - t. 7 - t. 8).
 
   With the entry into force of the order number 481 preraschaet of the previous order , the State Tax Administration of 24.12.2010 № 1025.

As tax authorities conduct an unscheduled inspection to determine the validity of charging VAT refund?

Experts Mindohodov Knowledge Base answer to the following question : what is the procedure and timing of the documentary unscheduled site inspection VAT calculation for determining the validity of budget refund of such tax ?
 
   Tax officials were reminded that such a test is conducted in the presence of sufficient reason (the list approved by the Cabinet of Ministers of 27.12.2010 № 1238 ) , which show that the calculation of the amount of budgetary compensation was made in violation of tax laws. Term unscheduled site inspection - within 30 calendar days following the deadline for conducting a desk audit .
 
   According pp 78.1.8 of the Tax Code of Ukraine ( hereinafter - CLE ) documentary unscheduled inspection is carried out in the presence of at least one of the following circumstances : the payer is a declaration which stated for the recovery of VAT , if there are grounds for checking as defined in Sec. V NKU , and / or a negative value of the VAT , which is more than 100 thousand UAH.
 
   On carrying out the documentary unscheduled head of the supervisory authority decides that the order is issued . Officials of the supervisory authority have the right to proceed to conduct the documentary field audit , the actual check if there are reasons for their conduct , some GCC , and subject to the production or direction in the cases specified CLE , the following documents:
 
   - The directions for carrying out such ;
 
   - Copies of the order for the inspection;
 
   - The business card of persons specified in the direction to conduct the inspection .
 
   Tax also reminded that the documentary exit routine and unscheduled inspection of large taxpayer may be suspended by decision of the head of the supervisory authority for a total period not exceeding 30 working days, and in case of the need for expertise, information from foreign government officials on the taxpayer , the completion of adjudication of claims on issues related to the subject of verification, recovery of lost taxpayer documents, verification may be stopped for the time necessary to complete these procedures.
 
   The total period of inspections taking into account the timing of the stop may not exceed 60 calendar days.