Taxes
VAT
The Cabinet of Ministers of Ukraine approved the procedure of the electronic VAT administration by the Resolution “Some issues of the electronic administration of value added tax” of 16.10.2014, № 569.The Cabinet of Ministers determined that the State Treasury opens the special accounts for VAT and implements their services.
Thus, the electronic accounts are opened solely on the basis of the taxpayers register, which is sent by the State Fiscal Service of Ukraine to the State Treasury after the Individual Taxpayer Number assigning.
This register should include the name or surname, first name and patronymic of the taxpayer, the tax number or serial number of passport (for the entrepreneurs who have in their passport mark on the right to make any payments on serial number of passport), individual tax number of the taxpayer and the date of its registration by the taxpayer.
The starting date of transactions via electronic account by the taxpayer is the date of the account registration by the taxpayer (for the taxpayers, registered before January 1, 2015 - 01.01.2015.).
The Treasury directs the notice of the opening of taxpayer’s electronic account to the State Fiscal Service of Ukraine not later than the next business day when it opened. The State Fiscal Service of Ukraine after the receipt of such notice should inform the taxpayer about the requisites of his/her electronic account.
This Resolution enters into force from the day of its publication, except paragraph 1, which enters into force 01.01.2015.
The State Fiscal Service of Ukraine in its letter of 16.10.2014, № 5229/6/99-99-19-03-02-15 provided the explanations on the issue of VAT imposition on the transport vehicles mobilization.
There is no transfer of ownership right in case of the transport vehicles engagement, in accordance with the Mobilization Plan of Ukraine, to provide for the needs of the Armed Forces. Such transfer takes place on terms of the transport vehicles return (i.e. there is a transfer for temporary use), and therefore such transfer is not defined as the subject of taxation in the VAT accounting of the taxpayer, who transfers the auto for use, because there is no operation of goods delivery.
Also there is no any basis for the adjustment of the tax credit as well as the recognition of conditional sale.
If the transport vehicle is not returned to the enterprise after the mobilization and the compensation is accrued on it, such compensation should be regarded as the payment for such transport vehicle. In this case, the transport vehicle is deemed to be sold for the budget funds, and the VAT liabilities should be defined at the date of such funds receipt (compensation).
The procedure for compensation for damage caused to the transport vehicles as a result of their involvement in mobilization is determined by the Cabinet of Ministers of Ukraine.
The State Fiscal Service of Ukraine in its letters of 25.09.2014, № 3945/6/99-99-19-03-02-15 and of 04.09.2014, № 3717/7/99-99-19-03-02-17 explained how to impose VAT on the housing provision.
If the housing construction is provided by the customer with the subsequent registration of title documents on him, so according to the state financial control, the first housing provision in this case should be the provision of housing construction services, which are provided to the customer by the general contracting organization. The housing transfer to the individuals under the labor contracts is the second provision and therefore is not the subject to VAT.
If the conditions of construction financing contract provide that the funds in terms of security payments should be deemed to the payment of finished newly constructed housing, the VAT liabilities are not accrued on the date of receipt of specified funds by the investor, provided that such funds are received for the implementation of housing provision (housing facilities), exempt from VAT.
Income tax
The State Fiscal Service of Ukraine in its letter of 04.09.2014, № 3699/7/99-99-19-02-01-17 considered the issue regarding the advance payments making by the taxpayer, who was exempt from the income tax since the beginning of 2014, but as of year-end 2013 his/her total income from the business activities amounted to over 10 million UAH.
The Tax Code of Ukraine provides for the submission of the declaration and financial reporting for the 1st quarter only in the case of loss or non-receipt of income. The advance payments in II – IV quarters of the report year should not be paid under such conditions, and the tax liabilities are determined on the basis of the declaration at the 1 half-year, three quarters and for the year.
That is, the current legislation does not provide for the nonpayment of monthly advance payments on the income tax during the twelve-month period, in case of the preferential tax treatment in the previous (last) annual tax reporting period.
At the same time, the amounts of paid money liabilities in excess are refundable for the taxpayer. At that the taxpayer shouldn’t have any tax debt.
The overpayment refund to the taxpayer is carried out upon the application for such refund during 1095 days from the date of occurrence of overpaid amount or paid by mistake.
The State Fiscal Service of Ukraine in its letter “On taxation of value added tax” of 09.10.14, № 6875/7/99-99-19-03-02-17 explained when the 7% VAT is used on the delivering of the medical devices.
Therefore, it should be medical devices specified in the resolution of the Cabinet of Ministers “On approval of the list of medical devices, delivery operations within the customs territory of Ukraine and importation into the customs territory of Ukraine which are the subject to the value added tax at the rate of 7 per cent” of 09.03.14, № 410 (hereinafter -the List), and the medical devices that are properly marked for the commodity headings established in the List.
The medical devices, which are not included in the List, are taxed at the VAT rate of 20% irrespective of whether they are delivered within the customs territory of Ukraine or imported in it.
The State Fiscal Service of Ukraine in its letter of 09.09.2014, № 3119/6/99-99-19-02-02-15 provided the explanations on the issue of reflection of the advance payments in the accounting upon the dividends payment.
In the income tax declaration, the reduction of accrued tax amount is carried out by filling the application ЗП, the total value of which is transferred to the line 13 «Зменшення нарахованої суми податку».
The index of line 13.5.1 is a component of line 13 of the application ЗП of the declaration, on the amount of which the calculation of income tax is reduced for the reporting period when the tax assessment.
The meaning algorithm of line 13.5.1 of the application ЗП of the income tax declaration of the enterprise, approved by the Order of the Ministry of Revenue and Duties of 30.12.2013, № 872, is similar to the filling algorithm of line 13.5.1 of the application ЗП of the declaration in due form approved by the order № 1213.
If the amount of advance payments on income tax, paid upon the dividends payment, exceeds the amount of such advance payments, the amount of the excess should be included in decrease of advance payments in the next reporting months until its maturity.
Such decrease is carried out on the basis of the taxpayer's application submitted to the territorial authority of the State Fiscal Service of Ukraine.
PIT
The State Fiscal Service of Ukraine in its letter of 25.09.2014, №3933/6/ 99-99-17-03-03-15 reminded that the interest incomes on the current accounts are not included in the taxable income of the payer. The payments of wages, study grants, pensions, social assistance and other welfare payments provided for by the law are carried out on these current accounts. The attributes of such accounts are determined by the National Bank of Ukraine.
The Bank opens a separate current account or uses previously opened account for these purposes to the individual for the crediting of specified payments.
In order to open an separate account the client should state that the account is being opened for crediting of wages, study grants, pensions, social assistance and other welfare payments provided for by law in the application for opening the current account in the line “Additional information”. Such information is defined in the additional agreement to the bank account contract for the operating current account.
The agency experts summarized: the interest incomes accrued on the wages, study grants, pensions, social assistance and other welfare payments should not be the subject to the personal income tax if the separate account is opened for the individual.
However, if the individual receives any other incomes on such account, the accrued interests on such bank account should be included in the total taxable income and be the subject to the personal income tax in the procedure for interests taxation provided for by the Tax Code Of Ukraine.
Let us recall, the National Bank has already banned to use the payroll cards for crediting the other payments.
Unified Social Contribution
The State Fiscal Service of Ukraine withdrew the joint with the Pension Fund of Ukraine letter of 22.07.2014, № 127/7 / 99-99-17-03-01-17; 19426/05-10, where the nuances of reflecting of the average wage of mobilized workers in the UST report were explained.
The state financial control notes that there hasn’t been any procedure for the reimbursement of compensatory payments refund from the budget within the average wages of mobilized workers until today. Thus, the unified social tax should be accrued, impounded and reflected in the UST report on a common basis from the average wage of the worker called to defend the Homeland.
At the same time, the service representatives assured that there won’t be any penalties for the additional charges of the UST while reassessment of the average wage of mobilized workers. As of the employers, they should take care of existence of military ID copies in due form and the certificates of conscription of the liable for military service, issued by the military commissariat.
Other taxes and fees
The Cabinet of Ministers of Ukraine specified the terms of acceptance and meeting the requisitions for excise marks by the Resolution of 10.01.2014, № 499.
So, henceforth this set of documents should be submitted to the local agency of SFSU monthly not later than 10th day of the month by the companies, which are the producers of the alcoholic beverages and tobacco products (hereinafter – buyers of marks):
- previous requisition-account for needs for marks by their types;
- payment documents for transfer of marks payments stamped date by the bank as executed;
- report on usage of marks, purchased in the previous month.
Such requisition will be met in 2 months. In addition, till the 20th day of the month, when the requisition-account is submitted, the buyers of marks can adjust the number and types of the marks upwards not more than 40% by means of the submission of additional previous requisition-account.
The unused and free of damage marks are accepted by the SFSU. The buyer of marks should apply for return of payment of excise tax or offsetting it on account of future payments. Duly completed unused (free of damage) marks are to be returned to the SFSU agency with the marks registry. The taxmen take formal note of acceptance of returned marks. Returned unused marks could be reissued by the SFSU agency upon the application of a buyer by whom they are returned. At that, the payment for the marks is not charged.
The State Fiscal Service of Ukraine in sub-category 116.10 ZIR provided the explanation: whereas the delivery of goods, which have the Ukrainian customs status, from mainland Ukraine in the FEZ “Crimea” are equated with the export customs regime, excise goods delivering to the FEZ “Crimea”, should be marked if it is prescribed by the conditions of export agreement.
In addition, the taxmen noted that export operations of the excise goods (products) beyond the customs territory of Ukraine are not the subject to the excise duty. At that, the goods are considered to be exported if their export is certified by the duly executed custom declaration.
Mobilization and ATO
The President of Ukraine signed the Law “On temporary measures for the duration of the anti-terrorist operation” of 02.09.14, № 1669-VII.
The temporary preferences for business and citizens from the ATO area are established by the Law.
In particular, it is not allowed to charge penalty and/or fines on the loan principal and borrowings to the business entities and citizens from 14.04.14 (starting date of the ATO). If they were charged, they would be canceled.
The moratorium on the penalty charging to the citizens for failure to pay for the housing and public utility services is imposed. And for those who have already paid such amounts, which are accrued from 14.04.14, they would be credited to the future payments for these services.
The State supervisory bodies of the business activities are banned from the inspection of the business entities (except the entities with high risk).
The license validity period and approval documents would be automatically renewed until the end of the ATO for those business entities whose licenses term and permits have expired during the ATO.
The operating companies in the territory of ATO are entitled not to pay the land tax and rent for the use of land plots owned by the state and communal property.
During the period of operation of the law, the mortgage holder could not to purchase and sell the real property to be mortgaged, which is located in the ATO and belongs to the citizens (including entrepreneurs), or to the legal entities - small and medium-sized business entities. It is prohibited to evict such persons.
The social security tax payers located in the ATO area are exempt from this tax starting in 14.04.14. The penal and financial sanctions for failure to perform the obligations of social security tax payers are also not applied (or are canceled) for this period.
The law comes into effect from the day following the day of the promulgation and expires six months after the ATO termination, except p.4 Art.11 “final and transitional period provisions”.
The Cabinet of Ministers of Ukraine approved the formalizing procedure and issuing of the Certificate of the registration of in-migrants from the Crimea and ATO areas by the Resolution “On the registration of persons who move from the temporarily occupied territory of Ukraine and areas of anti-terrorist operation” of 01.10.14, № 509.
An adult person should apply to the social protection authorities personally or through the legitimate representative with the statement in the prescribed form and with passport (a document that replaces it) to formalize such Certificate. The child’s guardian, overseer or the legitimate representative should submit such statement for non-adults who move without their parents or other family members. In addition, the Housing Management Office employees or other authorized persons may receive the statements and issue the Certificates at the in-migrants’ place of residence.
If the legitimate representative of the in-migrant submits the statement, the identity documents and documents certifying the authority as representative (parents and adopters are allowed not to submit the last document) should be added.
We emphasize that the in-migrant will receive the Certificate free of charge on the day of submitting the statement.
When the place of temporary residence is changed, you should apply for the Certificate (the previous should be severed) to another social protection authority.
If the Certificate is lost or corrupted, you may get the duplicate in the social protection authority (upon the application of the Certificate owner).
This document is required to obtain monthly monetary support. It should be reminded that the register of the taxpayers with the Crimean “registration” are kept in USTIA of Genichensk.
The Cabinet of Ministers of Ukraine by the Resolution “On peculiarities of realization of the rights on the obligatory state social insurance of certain categories of persons” of 10.10.14, № 531 determined that the employees moved from the Crimea and the ATO area or voluntary insured persons are entitled to financial security and social services, if the insured event occurred prior to the time of movement of the insured person.
This aid would be provided to them at actual residence (stay). It is possible to get the financial security and social services if to submit the documents confirming the right of insured persons on their provision. If there are no such documents, the aid would be provided on the basis of information from the State register of the obligatory state social insurance.
If there is no any necessary information in the Register, such persons wouldn’t be leaved to fend for themselves and they would be granted the minimum amount aid. After the receipt of the documents confirming the right of insured persons on its provision, the aid amounts should be transferred.
Temporarily Occupied Territories
The State Fiscal Service of Ukraine reported on its official website: if a resident entity of Ukraine transfers his/her business from the Crimea to the mainland Ukraine, his/her capital assets (hereinafter – CA) and expendable supplies (hereinafter – ES) are exempt from the tax and from the import duties. But it concerns those CA and ES, which the company:
- will use in business activities;
- had on its balance 01.01.14 in free circulation within Ukraine.
Thus, the statement of account 10 “Capital assets” could be the CA confirmation on the balance sheet for the customs inspectors.
Preparing the custom declaration, the code of exemptions on the duties payments “166” should be noted in the box 36, and in the box 47 - imputed taxes with the method of payment “06”.
The State Fiscal Service of Ukraine in its letter “On the Origin Certificate of Goods form “У-1” of 07.10.14, № 6547/7/99-99-29-02-08-17 reported that the Crimean goods will be imported only with the Origin Certificate.
Let us recall that from September 27 the territory of the occupied Crimea was declared the free trade zone for the next 10 years. The free custom zone was established inside the territory of peninsula. And the goods, which are produced, processed enough or imported into the customs area of Ukraine and released for the free circulation in the occupied peninsula, are considered to be the goods of Ukrainian origin. It is possible to move them freely to another territory of Ukraine under condition of submitting the Origin Certificate, issued by the Chambers of Commerce in mainland Ukraine.
In this regard the taxmen reported: it is required to have the Origin Certificate of Goods form “У-1” for the proof of origin the goods from the FEZ “Crimea”. This document must be certified by the seal and authorized signatures of the Chambers of Commerce persons.
The State Fiscal Service of Ukraine in sub-category 116.10 ZIR explained the peculiarities of tobacco and alcohol delivery to the FEZ “Crimea”. The delivery of goods, which have the Ukrainian customs status, from mainland Ukraine in the FEZ “Crimea” are equated with the export customs regime, excise goods delivering to the FEZ “Crimea”, should be marked if it is prescribed by the conditions of export agreement.
In addition, the agency reminded that the export operations of the excise goods (products) beyond the customs territory of Ukraine are not the subject to the excise duty. At that, the goods are considered to be exported if their export is certified by the duly executed custom declaration.
The Ministry of Internal Affairs of Ukraine issued the Order “On approval of the sample and the Procedure of certificate issuing, which confirms the residence of the citizens of Ukraine who live in the temporarily occupied territory or moved from that territory, and the sample of written statement” of 26.09.14, № 997. To certify the forwarding address, the citizens of Ukraine who live in the Crimea or moved from the territory should apply to the any department of the migration service to receive the certificate.
Currently, the issuance procedure of the certificate is determined. The following should be submitted to execute the certificate:
- a written application;
- the passport of a citizen of Ukraine or other document, which includes the information of the registration details of place of residence.
The forms of the specified application and certificate are also determined.
The Ministry of Social Policy of Ukraine approved the application form for the registration of a person who moves from the Crimea or the anti-terrorist operation area by the Order “On approval of the application form for the registration of a person who moves from the temporarily occupied territory of Ukraine or area of the anti-terrorist operation” of 08.10.14, № 738.
The in-migrants should apply to the local social protection departments, district state administrations in Kyiv, executive department city and district councils with this application and the passport (or any other identification document). All of this is necessary for the obtaining of the relevant certificate of the registration, which allows the in-migrants to receive the financial aid (but not longer than 6 months) to pay accommodation expense and public facilities until the in-migrants get the job.
Control and responsibility
The National Bank of Ukraine in its letter of 27.10.2014, № 18-112/62138 again reminded banks on the non-use of penal sanctions.
The Law of Ukraine “On temporary measures during the anti-terrorist operation” of 02.09.2014, № 1669-VII (came into force 15.10.2014) established the obligation for banks to cancel penalties and/or fines, accrued on the principal amount of debt obligations under the credit contracts and loan agreements during the ATO to the citizens of Ukraine, who were registered and permanently resided or moved from population centers in the ATO areas in the period from April 14, 2014.
The above mentioned concerned the legal entities and individuals - entrepreneurs who carry out (carried out) their business activities in the territory of those population centers.
The National Bank of Ukraine insists on the necessity of strict and unconditional compliance with the provisions of the Law by the banks and informs that the failure of the legal requirements is the basis for the application of adequate measures of exposure against violators.
Labour and salaries
The Ministry of Social Policy of Ukraine in its letter “On the limitation periods applied to labor disputes” of 06.10.14, № 3050/0/06/14clarified the procedure for application of limitation periods in the labor disputes (Art.258 of the Civil Code of Ukraine). According to the Art.259 of the CCU, the total limitation period, established by the law (3 years), could be increased by the parties’ agreement (in written form).
However, it is impossible to shorten the terms by the agreement. Actually, the Code of Laws on Labour, but not the Civil Code of Ukraine, regulates all issues concerning the limitation periods in the sphere of work arrangements. After all, it is provided in Art.9 of the CCU: its provisions are applied to the regularization of relationships arising in the spheres of natural resources utilization and environment protection, as well as to the work arrangements and family relations, if they are not regulated by other legal acts. Instead, all nuances of work arrangements are clearly described in the Code of Laws on Labour.
It is noted in the Ministry of Social policy: the worker could petition for the resolution of labor disputes to the district court, the district court in the city, city court or to the municipal and district court within three months from the day when the worker learned or should have learned about the violation of worker’s right. In dismissal cases – within one month from the date of delivery of a copy of order for dismissal or from the date of the employment book issuing.
The worker is entitled to apply to the court with a lawsuit for recovery of wages, which are due to the worker, without terms restraints in the case of violation of the labor protection legislation. All the terms of the employment contract, which worsen job conditions compared to the labour legislation of Ukraine, are invalid (Art.9 of the LC).
The National Mediation and Conciliation Service of Ukraine (hereinafter – the NMCS) by the Order of 26.09.14, № 65 “On approval of the Regulation on the procedure and time for consideration by the employer or his/her authorized representative, employers' organization, Association of Employers Organizations of the requirements of employees, labor union” approved a new Regulation on the procedure and time for consideration by the employer or his/her authorized representative, employers' organization, Association of Employers Organizations of the requirements of employees, labor union (hereinafter – Regulation).
The document applies to employers' organizations and Associations of Employers Organizations. The new Regulation defines also the time of origin of the collective employment dispute (conflict) – the separate chapter is for this issue. It is noted in it: the collective conflict arose from the time when the authorized representative body of the employees or the labor union received the report from the employer about the complete or partial refusal to satisfy the collective requirements and decided to object it. The collective employment dispute arises also from the time when the time for claims consideration ends but there are no any responses from the employer.
In addition, the representative body of the employees or the labor union is obliged to inform, in written form, the employer, local government agencies, the local authority at the location of the company and the NMCS (in the event of a dispute at the national and sector level) or the NMCS department (in the event of a dispute at the industry and territorial level).
The National Mediation and Conciliation Service of Ukraine approved a new Regulation on the procedure of formation and approval of the requirements of employees, labor unions (hereinafter – Regulation) by the Order “On Approval of the Procedure of formation and approval requirements of employees, labor unions” of 26.09.14, № 66.
The reasons for termination of the authority of the persons who are the part of the representative body of the employees in the collective employment dispute are detailed in the new Regulation. In particular, the authority is terminated, if the representative:
- self-disqualified;
- failed to fulfill the obligations to the employees in collective labor disputes;
- is in a long business trip;
- is a part of the Armed Forces of Ukraine.
In particular, not only the employer (earlier the owner) or the authorized body are entitled to participate in the work of the general meetings (conferences) of the employees but the employers' organization or the associations of such organizations.
The representational norms of the employees are on the same level. The forms of minutes of the employees’ meetings and employees’ conferences, which document their requirements, are updated.
Accounting and Reporting
The Ministry of Infrastructure of Ukraine in its letter of 28.05.2014, № 5615/25/10-14 reported: if the buyer carries the goods with his/her own motor vehicle and the ownership right of the goods has already passed to him/her under the contract, the driver should have the following documents:
- invoice or other document confirming the ownership right of cargo;
- motor vehicle driving license of relevant category;
- registration document of the motor vehicle or any other document certified in accordance with the specified procedure confirming the operating, use or disposal of the vehicle;
- Current Warrant of Fitness;
- policy (certificate) of compulsory liability insurance for land motor vehicles owners.
As you can see, the CMR note is not included in this list. So, if the buyer takes the goods from the supplier independently the CMR note is not required.
The Ministry of Finance of Ukraine in its letter of 24.09.2014, № 31-11410-07-10/24641 explained, according to its opinion, how the sale of debt securities in foreign currency, which are contained by the company until maturity, should be reflected in accounting records.
The Office rightly noted that the articles of debt securities, issued in a foreign currency, refer to monetary. Thus, the subject of monetary should be found in p.4 UAS 21.
Simultaneously, the Ministry of Finance experts reminded the general procedure for determining the exchange rate differences from changes in exchange rates for debt securities. So, the exchange differences should be determined:
- when the initial recognition using the exchange rate at the beginning (i.e. as on 0 hours) of the days of the transaction date;
- at each balance sheet date (i.e. as on balance sheet date of 14 hours);
- the date of the business transaction (the exchange rate is applicable on the beginning day of the date of the transaction), in particular, the accrual of depreciation of the discount (premium), sale, redemption etc.
However, the amount of depreciated cost and the depreciation of the discount (premium) of debt securities, issued in foreign currency, are determined in foreign currency at the balance sheet date of the recalculation in UAH with the corresponding record of the exchange differences in other incomes (expenses).
As a result, the Ministry of Finance pointed out that in the case of the sale of debt securities their cost price is equal to the amount of depreciated cost, calculated in foreign currency and recalculated in UAH at the rate as on sale date with appropriation of exchange differences (in the presence of) to other incomes (expenses).
Whereas, the income received from the sale of securities is compared to its cost to determine the financial results of such operation.
In the annex of the letter, the Ministry of Finance gave an example of calculating of balance sheet value changes of securities due to the depreciation of the premium on the balance sheet date.
Finanсial services market
The National Bank of Ukraine softened the requirements for the certain foreign exchange transactions by the Resolution of 03.10.2014, № 626.
Now the payments prohibition in foreign currency under import contracts, import of goods is issued under these contracts on the basis of Entry Summary declaration, 180 days should have passed of the preparation moment of this declaration, does not apply to the agricultural producers as well as to the transactions with participation of foreign export credit agencies and transactions with letter of credits.
At the same time, the tourism, transport and communication services, the maintenance costs for transport means making journeys outside the territory of Ukraine and other specific services can be paid in foreign currency for the non-residents. In addition, the currency transfers of charitable assistance by charitable institutions to pay for the treatment of the individuals are allowed.
The National Bank of Ukraine by its letter of 01.10.2014, № 25-110/55892 banned to use the payroll cards for crediting the other payments.
Such innovations are related to the amendments on the personal income tax, interest incomes on the current accounts. Those amendments entered into force since August 2. The incomes in wages, study grants, pensions and other welfare payments are the exceptions.
The bank is required to separate funds, the interest incomes from which are included in the calculation of total taxable income of the taxpayer, from the non-taxable incomes.
The National Bank experts emphasized that the bank opens a separate current account or uses previously opened account (separate account) for these purposes to the individual for the crediting of specified payments.
If the client has a current account in the bank, and the crediting of wages, study grants, pensions, social assistance and other welfare payments are carried out on this account, it is not required to open a separate account for such revenues. The Bank just has to make an additional agreement with the client to the bank account contract, where the restrictions on the crediting funds are provided for.
The following could be credited on the separate account:
- funds, previously transferred by mistake (over) from the separate account;
- funds for the returned goods or for the not received services, the payment for which was made from this separate account via electronic means of payment.
If the client wishes to use other banking services, including getting overdraft credit, charging other revenues, so the client can open another current account for these purposes.
Other things
The State Fiscal Service of Ukraine in its letter of 12.09.2014, № 4352/7/99-99-10-02-02-17 generalized the jurisprudence of tax inspection appealing, in particular, on appeal of referrals to the audit and audit acts.
Let’s consider the most important points:
1) the auditing order could be appealed to Court on the basis of failure to comply with the requirements of Chapter 8 of the Tax Code of Ukraine by the taxmen on the grounds and auditing provisions as well as the admission procedure of the officials to the audit conducting;
2) appeal of decisions regarding the appointment and/or auditing provisions (including the auditing orders) could be allowed only if the regulatory authorities haven’t been admitted to the auditing by the time of adjudication. The taxpayers’ rights could be broken only by the consequence of audit but not the auditing after the their arrangements;
3) the issue on the legality of reference and/or the arrangement of the remote audit, irrespective of whether such audit was held during the legal proceedings, could be judicable.
