09/13/2016 – Seminar on “Value-added tax from the tax bill – the declaration”
Seminar conducted by: Irina Goloshevich – Head of tax consulting accounting firm “Saivena – Audit”, the author of numerous publications in the newspaper “Accounting” ( “Encyclopedia of accounting entries”, “Accounting”, systematic collections of legislation). Longevity lecturing for 12 years.
The seminar program:
The operation – consistency, the tax implications – change
Hit 2016: lease transactions and compensations (land tax, reimbursement of operating costs). The Ministry of Finance and GFS traded!
Free provision of promotional and charitable purposes (whether the “two times twenty” so there?)
Liquidation of fixed assets. Posting of raw materials during removal and disassembly of fixed assets and their subsequent sale.
Transfer of production to non-production (order the recovery of the tax credit).
Selling below the purchase price (cost): a new round of fiscal recommendations.VAT in foreign trade – operations.
Exports: the zero rate of VAT. Date of the customs declaration, the date of actual exportation – date of application rates 0 (like “reconcile” periods – advice from GFS). Base scores 0 bids (CLE in accordance with the Customs Code). Fiscal interpretation and jurisprudence, to disprove them.
Imports of goods (rules of calculation, documentation and responsibility). The customs value of (methods for determining and documentation support). NACE code in the tax bill – props, not giving the right to make a mistake (the new rules NKU made by the Law № 909 from 1 January 2016).
Customs declaration – the main “source” of the tax credit. Forms of customs declarations and their significance (GFS opinion on a temporary or periodic customs declaration). adjustments sheets (order and time of the accounting adjustments in the Declaration).
Return of goods in foreign trade. Basic rules for the taxation of re-export and re-import and delisting. Cases of exemption. The effects of re-importation to the tax credit (as urged by GFS).
Place of supply of services (basic rules of Article 186 of Tax Code of Ukraine). Forwarding, advertising, exhibitions, rent – in the area of special attention of taxpayers and tax authorities. The absence of the object of taxation – additional tax liabilities. The order of the consolidated tax invoice, the mandatory rules for filling in details and the main part of a table.
The computer program is received for the use of a non-resident. Royalties and other capabilities – searching for optimal variants of taxation.
Getting the services of a non-resident (reverse taxation cases). The procedure for calculation of tax liabilities and the recognition of the tax credit. The nuances of the tax bill drafting and registering it in ERNN – important to determine the correct date.
Preparation of VAT payers (the procedure of VAT calculation and payment, without the right to a tax credit).
FEA – without surgery and without removal of import (VAT implications)…