Due to the change from May 2, the accounts on the payment of the Single contribution tax, taxpayers are applying with numerous requests for the return of mistakenly paid funds.
The President signed the law on unified reporting on compulsory state social insurance and personal income tax approved by the Verkhovna Rada (project № 1057).
Under the provisions of the Tax Code of Ukraine, provided the adjustment of financial result before tax for the amount of non-repayable financial assistance provided by other payers of income tax on a common basis, which is not taxed at 0% (according to p. 44 subsection 4 of section XX "Transitional Provisions" of the Code).
The current Ukrainian legislation provides that income received by a non-resident with a source of their origin from Ukraine shall be taxed in the manner and at the rates specified in Art. 141 of the Tax Code of Ukraine.
The monthly update of the schedule for carrying out documentary plan inspections of taxpayers for 2019 has been announced on the site of the SFS of Ukraine.
Due to the reorganization of the territorial bodies of SFS - from May 2, 2019, new non-budget accounts 3719, opened on behalf of the territorial bodies of the State fiscal service of Ukraine, are operating in order to pay the single contribution and financial sanctions.
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