14.1.190. the buyer of brands of the excise tax - subject of housekeeping which according to the legislation of Ukraine is payer of the excise tax from the alcoholic beverages, tobacco products and liquids used in electronic cigarettes; 14.1.191. delivery of goods - any transfer of the right to the order goods as the owner, including sale, exchange or donation of such goods, and also delivery of goods by a court decision. 23.3. The base tax (reporting) period - the period for which the taxpayer shall perfrom calculations of taxes, submit tax declarations (reports, calculations) and to pay in the budget of the amount of taxes and fees, except the cases provided by this Code when the monitoring body determine the amount of the tax liability of the taxpayer independently. 71-VIII is excluded according to the Law of Ukraine of 28.12.2014. For the purposes of this Code bank accounts, accounts in securities, other types of accounts, agreements which answer the criteria determined by the international treaty containing regulations on exchange of information for the tax purposes which consent to be bound is provided by the Verkhovna Rada of Ukraine, or the interdepartmental agreement signed on its basis belong to financial accounts. The material objects located within the parcel of land which movement is impossible without their depreciation and change of appointment, and also results of economic activity or carrying out certain work type (change of relief, improvement of soil, placement of crops, long-term plantings, engineering infrastructure and so forth) belong to land improvements; 14.1.76. the earth of agricultural purpose - the lands provided for production of agricultural products, implementation of agricultural research and educational activities, placement of the corresponding production infrastructure, including infrastructures of the wholesale markets of agricultural products, or intended for these purposes; 14.1.77. the earth of agricultural purpose for the purposes of Chapter 1 of the Section XIV of this Code - the lands provided for production of agricultural products; 14.1.78. the earth of housing and public building - the parcels of land within settlements which are used for placement of housing building, public buildings and constructions, other common use facilities; 14.1.78-1. the earth of rail transport - lands of rail transport treat the earth of strips of assignment of the railroads under railroad tracks and its arrangement, stations with all buildings and constructions of energy, locomotive, car, road, cargo and passenger economy, the alarm system and communication, water supply, the sewerage; under the protective and strengthening plantings, office, cultural and community buildings and other constructions necessary for ensuring rail activity. The power of attorney issued by the taxpayer - physical person on representation of its interests and business management connected with tax payment shall be attested according to the current legislation. 21.4. 14.1.243. 19-2.1.7. performs other functions provided by the law. The relations connected with establishment and collection of duty are regulated by the customs legislation if another is not provided by this Code. No. 21.2.2. 33.3. Such “court-ruling free” write-offs are subject to certain safeguards. The list of suppliers of the budget grants determines the Cabinet of Ministers of Ukraine. On 16 January 2020, the Parliament of Ukraine finally passed the heatedly debated Law "On Amendments to the Tax Code of Ukraine Purposed to Improve the Administration of Taxes, Eliminate Technical and Logical Inconsistencies in the Tax Legislation" (" … 71-VIII is excluded according to the Law of Ukraine of 28.12.2014. Apartment houses are divided into apartment houses of farmstead type and apartment houses of room type of different number of storeys. Tax is the obligatory, unconditional payment in the relevant budget into the single account which is collected from taxpayers according to this Code. Marginal tax rate the maximum or minimum size of rate on certain tax established by this Code is recognized. Taxes and fees, their rates, and also tax benefits cannot change within fiscal year; 4.1.10. uniformity and convenience of payment - establishment of the due dates for tax payment and charges, proceeding from need of ensuring timely receipt of funds in budgets for implementation of budget expenses and convenience of their payment by payers; 4.1.11. single approach to establishment of taxes and fees - determination at the legislative level of all obligatory elements of tax. Rate of the land tax for the purposes of the Section XII of this Code - legislatively certain annual amount of payment for the unit area of the taxable parcel of land; 14.1.241. the subject of powers of authority - in the value determined by the Code of administrative legal proceedings of Ukraine; 14.1.242. Attraction of deposits can be performed in the form of release (issue) of savings (deposit) certificates. Activities for carrying out lotteries are regulated by the special law. As delivery of goods are also considered: a) the actual transfer of tangible assets to other person based on the agreement on financial leasing (return of tangible assets according to the agreement on financial leasing) or other arrangement according to which payment is delayed, but the ownership to tangible assets is transferred no later than date of implementation of the last payment; b) transfer of property on tangible assets according to the decision of public authority or local government body or according to the legislation; c) any of the specified actions of the taxpayer of rather tangible assets if the taxpayer had the right to reference of tax amount to the tax credit in case of acquisition of the specified property or its part (free cession of property to other person; cession of property within balance of the taxpayer which is used in the economic activity of the taxpayer for its further use on purpose which is not connected with economic activity of such taxpayer; transfer within balance of the taxpayer of property which was planned for use in taxable transactions for its use in transactions which are exempted from the taxation or are not subject to the taxation); d) transfer (introduction) of goods (including non-current assets) as contribution to joint activities without formation of legal entity, and also their return; e) liquidation by the taxpayer at own will the non-current assets which are at such payer; e) transfer of goods according to the agreement under which the commission (remuneration) for sale or purchase is paid. The organization responsible for tax policy in Ukraine is the State Fiscal Service, operating under the Ministry of Finance of Ukraine. The Verkhovna Rada of Ukraine establishes nation-wide taxes and fees in the territory of Ukraine and determines: 12.1.1. list of nation-wide taxes and fees; 12.1.2. the list of the local taxes and charges which establishment is within the competence of village, settlement city councils and councils of the integrated territorial communities created according to the law and the perspective plan of forming of the territories of communities; 12.1.3. the provisions determined in Items 7. 14.1.152. repayment of tax debt - the reduction of absolute value of the amount of such debt supported by the relevant document; 14.1.153. the tax claim - the written requirement of monitoring body to the taxpayer concerning repayment of the amount of tax debt; 14.1.154. tax debt in the international legal relationship - monetary commitment taking into account penalties, penalty fee in case of their availability and the expenses connected with its collection, unpaid at the scheduled time that based on the relevant document of foreign state is subject of collection which can be curtailed according to the international treaty of Ukraine; 14.1.155. tax pledge - the method of ensuring payment by the taxpayer of the monetary commitment and penalty fee which is not paid by such payer in time, determined by this Code. 21.2.1. for adoption of the illegal decision which determines tax (cash) liabilities to the taxpayer official (office) person of monitoring body, made such decision, and also the direct head of the official bear responsibility according to the law. Settlement documents on transfer of funds for the single account are used for payment of the payments provided by paragraph one of Item 35-1.1 of this Article. If it is several receivers, information on distribution of means between them, in case of its specifying is also considered; information on the receiver of payment specified by the taxpayer in the declaration (calculation, the report on single fee) from the corresponding payment from the means arriving into the single account taking into account data of the last specifying declaration (calculation, the report on single fee). We've gathered all important legislative documents of 11 CIS countries in one database. Income gained by resident of Ukraine (except physical persons) from sources outside Ukraine, is considered during determination of its object and/or taxation basis in full. 20.1.35. take a legal action concerning collection from debtors of the taxpayer who has tax debt, the amounts of accounts receivable which repayment period came and which right to claim is transferred to monitoring body, on account of repayment of tax debt of such taxpayer; 20.1.35-1. take a legal action about the obligation of the taxpayer who has tax debt, sign the agreement on the transfer of right to claim of accounts receivable of this payer to monitoring body; 20.1.36. take a legal action concerning charge and payment of the tax liabilities, adjustment of negative value of the taxation object or other indicators of tax statements as a result of use of the regular prices; 20.1.37. take a legal action concerning the termination of the legal entity and the termination by the physical person - the entrepreneur of business activity and/or about recognition invalid constituent (promotional) documents of subjects of managing; 20.1.38. take a legal action with the statement for withdrawal of originals of source financial and economic and accounting documents in the cases provided by this Code; 20.1.39. take a legal action with statements concerning initiation of proceedings for bankruptcy; 20.1.40. take a legal action concerning application of the sanctions connected with prohibition of the organization and carrying out gamblings in the territory of Ukraine; 20.1.40-1. take a legal action concerning recognition of persons connected on the basis of the facts and circumstances that one person exercised the actual control of business solutions of other legal entity and/or that the same physical person or legal entity exercised the actual control of business solutions of each legal entity; 20.1.40-2. take a legal action about withdrawal in the income of the state (confiscation) of fuel or alcohol ethyl, vehicles, reservoirs and the equipment in case of identification of the facts specified in article 228 of this Code. if the direct recipient of Ukrainian-sourced income is not the beneficial owner, the reduced rate under the DTT with the jurisdiction of the beneficial owner may be applied). 14.1.28. the made products - the total amount of the products got according to the agreement on distribution of products and delivered in measurement Item; 14.1.28-1. Leasing (rent) transactions are performed in the form of operational leasing (lease), financial leasing (lease), the return leasing (lease), lease of housing with the redemption, leases of the parcels of land and lease of buildings, including premises. AMENDMENTS TO THE TAX CODE OF UKRAINE AND CERTAIN OTHER LAWS OF UKRAINE TO ENSURE A BALANCE OF BUDGET RECEIPTS. 4.4. The procedure for tax accounting and the reporting on results of joint activities is established by the Central executive body providing forming and realizing the state financial policy; 14.1.139-1. person authorized on implementation of purchases in health sector - in the value given in Bases of the legislation of Ukraine on health care. The village, settlement, city councils and councils of the integrated territorial communities created according to the law and the perspective plan of forming of the territories of communities send to ten-day time from the date of decision making, but no later than July 25 of the year preceding budget period in which application of the established local taxes and/or charges and tax benefits on payment of the local taxes and/or charges, in monitoring body in which payers of the corresponding local taxes and/or charges, information in electronic form concerning rates and tax benefits on payment of the local taxes and/or charges according to the procedure and in form, the approved Cabinet of Ministers of Ukraine, and copy of the made decisions on establishment of the local taxes and/or charges and on modification of such decisions stay on the registry is planned. In Ukraine the nation-wide and local taxes and charges are established. Rules of tally trade to physical persons are established by the Cabinet of Ministers of Ukraine; 14.1.250. If the state in which the physical person has the center of vital interests cannot be determined or if the physical person does not take place of permanent residence in one of the states, it is considered resident if at least 183 days (including day of arrival and departure) during the period or the periods of tax year stay in Ukraine. 71-VIII. Tariffs and excise payment must be made in Ukrainian currency at the Ukrainian National Bank exchange rate effective on the day of payment. The damage caused to the taxpayer by illegal decisions, actions or failure to act official or the official of monitoring body, is compensated at the expense of the means of the government budget provided for financing of this body irrespective of fault of this person. 4.2. 767-VII, No. Establishment and cancellation of charges on compulsory national pension insurance from separate types of economic activities, their sizes and mechanisms of collection are performed according to the Law of Ukraine "About collection on compulsory national pension insurance. No. For the purposes of the taxation the pension contribution is not single fee on obligatory national social insurance; 14.1.161. pension contribution - funds deposited into the retirement deposit account opened in bank institution according to the agreement of pension contribution according to the law; 14.1.162. penalty fee - the amount of means in the form of percent added on the amounts of the tax liabilities and/or on the amounts of the penal (financial) sanctions which are not paid to the terms established by the legislation, and also added in other cases and procedure provided by this Code or other legislation, control of which observance is imposed on monitoring bodies; 14.1.163. the first vehicle registration - vehicle registration which is performed by authorized state bodies of Ukraine concerning this vehicle in Ukraine for the first time; 14.1.164. the scheduled plan of documentary exit checks - the list of the taxpayers who are subject to scheduled inspection by monitoring bodies during the corresponding period of calendar year; 14.1.165. tax, the taxpayer, the taxation, taxable profit for the purposes of the Section III of this Code the income tax of the companies, the income tax payer of the companies, taxation on profit of the companies, profit, taxable; 14.1.166. tax, the taxpayer, the taxation, the taxable income for the purposes of the Section IV of this Code - income tax, the taxpayer on the income of physical persons, taxation on the income of physical persons, the income of physical person, taxable; 14.1.167. repo operation - purchase transaction (sales) of securities with the obligation of their return sale (purchase) through certain term at previously stipulated price which is performed on the basis of the single repurchase agreement. The central executive body realizing the state tax policy no later than September 25 of the current year publishes on the official website summary information on the size and installation date in the corresponding territories of rates of the local taxes and/or charges, and also about the tax benefits established in the corresponding territories. 14.1.209. Non-state pension provision - provision of pensions which is performed by non-state pension funds, insurance companies and banks according to the Law of Ukraine "About non-state pension provision" and/or insurance companies according to insurance contracts of life pension according to the Law of Ukraine "About obligatory national pension insurance" and/or insurers according to insurance contracts of additional pension according to subitem 14.1.52-2 of Item 14.1 of article 14 of this Code; 14.1.117. to supplement excise tax invoice with new obligatory details; to specify opportunity to make consolidated excise tax invoice; to stipulate conditions when the transactions relating to fueling under the contractor agreement are qualified as own consumption; to increase a list of cases, when a person selling fuel or ethyl alcohol, is obliged to file excise tax invoice; to determine algorithm of actions for the case when excise tax invoice contains errors or when it is filed for the transactions, which were not performed; for absent and/or unregistered fuel consumption meters and level indicators imposed on the managers of the excise warehouse, where the tanks are located, with total capacity not exceeding 1000 cu. For the purpose of the taxation "permanent mission" includes the term: a) the building site, construction, assembly or assembly object or the related supervising activities if duration of the works connected with such platform, object or activities (within one project or projects connected among themselves), which are carried out by the nonresident through employees or other personnel hired by him for such purposes exceeds 12 months; b) provision of services by the nonresident (except services in provision of personnel), including consulting, through the employees engaged by it for such purposes if such activities are performed (within one project or the project which is connected with it) in Ukraine during the period or the periods which general duration constitutes more than 183 days in any twelve-monthly period; c) persons who based on the agreement, other transaction or actually have and will be implemented by powers to conduct negotiations of rather essential conditions of transactions therefore the nonresident signs contracts (contracts) without essential change of such conditions, and/or to sign contracts (contracts) on behalf of the nonresident if the specified activities are performed by person in interests, for the account and/or for benefit of one nonresident and/or the related persons - nonresidents; d) persons who based on the agreement, other transaction or actually have and usually will be implemented by powers to contain (to store) inventories (goods) belonging to the nonresident from which warehouse delivery of inventories (goods) on behalf of the nonresident is performed, except residents - holders of warehouse of temporary storage or customs warehouse. Any questions concerning the taxation are regulated by this Code and cannot be established or change other laws of Ukraine, except the laws containing only provisions concerning introduction of amendments to this Code and/or the provisions establishing responsibility for violation of regulations of the tax legislation. The form of such information and procedure for its promulgation are established by the central executive body, provides forming and realizes the state financial policy. The new rules were aimed to block tax minimization schemes with involvement of foreign structures and holdings that were commonly used by Ukrainian business people. All conditions of the forward are determined by contract parties during its conclusion.
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