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Business Lawyer. News for July

  • Навіщо бізнесу індивідуальні податкові консультації?🤔
  • How not to lose the status of a single tax payer?
  • How will the introduction of criminal offenses affect business?
  • Businesses were exempted from penalties under loan agreements for the quarantine period
  • Can nightclubs, restaurants and cinemas be open after 23:00?
  • Updated State Register of Legal Entities, Individuals and NGOs
  • The right of permanent use of the land plot by a farm is NOT TERMINATED in case of death of the founder in whose name the state act was issued
  • The obligation to register and keep an income book has been abolished!

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Навіщо бізнесу індивідуальні податкові консультації?🤔

Individual tax consultations (abbreviated - IPK) - is an explanation of the tax for a particular taxpayer on the practical application of certain rules of tax and other legislation, which is controlled by the tax.

Які переваги надає ІПК?🤔

✅If the taxpayer acts in accordance with the IPC granted to him, he cannot be held liable for violating the tax or other legislation in respect of which the IPC was granted.

How to get an IPC? ⁉️

To obtain an IPC, the taxpayer must apply to the tax office in writing or electronically, which must contain:

➡️name of SO or full name of FOP;
Телефону phone number and e-mail address;
➡️ USREOU code (for legal entities) or tax code for FOP;
⚠️ indication of what is the practical need to obtain tax advice (citing the facts);
➡️signature of the taxpayer or a qualified electronic signature;
➡️date of application.

In response to the request, the tax office must provide the IPC within 40 calendar days.

Note‼ ️

IPC must contain:
➡️name - individual tax consultation;
➡️registration number in the unified register of individual tax consultations;
➡️description of issues raised by the taxpayer;
⚠️s substantiation of application of norms of the legislation and the conclusion on questions of practical application of norms of the legislation, on questions raised by the taxpayer.

What should a taxpayer do with a poor IPC? ⚠️

If the IPC provided to the taxpayer does not contain a clear explanation of the norms of tax and other legislation or it does not specify how to use these norms in practice, the taxpayer may appeal such IPC in court.

  • How not to lose the status of a single tax payer⁉️

    Мало хто знає, що Податковий кодекс України (ПКУ) передбачає не тільки можливість використовувати спрощену систему оподаткування (той самий єдиний податок), а й підстави для втрати такої можливості 😱.

    The taxpayer must switch to the general taxation system in the case of:
    🔸перевищення протягом календарного року ліміту доходу.
    Currently, the TCU sets the maximum amount of income for a calendar year for group I payers - UAH 1 million, for group II - UAH 5 million, for group III - UAH 7 million.
    We remind you that these limits have been increased only recently and they will be fully operational from next year.

    🔸здійснення розрахунків не у грошові формі.
    This is the offsetting of debts and payments for goods for goods or services for services.

    🔸у разі здійснення видів діяльності, які не дають права застосовувати спрощену систему оподаткування.
    A complete list of such activities in 291.5 and 291.5-1 of the TCU. One of the interesting examples is the lease of residential real estate over 100 sq.m. or commercial - more than 300 sq.m.

    🔸перевищення дозволеної чисельності працівників. Наприклад, платник єдиного податку ІІ групи може найняти не більше 10 працівників одночасно.

    🔸наявності податкового боргу у розмірі, що перевищує 1 020 грн на кожне перше число місяця протягом двох послідовних кварталів.
    There are cases when the tax adds small fines or small amounts of taxes and sends the documents on the surcharge to the address of registration of the private individual. Letters are lost, and accrued taxes are converted into tax debt. Therefore, we recommend that you regularly check in the taxpayer's office whether you have a tax debt by accident.

    🔸здійснення видів діяльності, не зазначених у реєстрі платників єдиного податку.
    Here we are talking about NACE. Entrepreneurs often forget about their NACE and can sell a product or provide a service that is not covered by their NACE.

    🔸здійснення платниками І та ІІ груп діяльності, які не передбачена ПКУ.
    Another popular reason for losing the status of a single tax payer.
    For example, a group II taxpayer may provide services only to single tax payers or the population. It is enough to provide a service to the company on the general system and it will already be considered a violation.

    ⚠️If the tax authority independently finds a violation by the taxpayer of the conditions of stay on the simplified taxation system, then such a taxpayer will be forced to cancel his status, and in many cases, the imposition of additional taxes and fines.

  • З 1 липня у Кримінальному кодексі з’явилось таке поняття як “кримінальний проступок” 👮‍♀️ Якщо простими словами, то це ніби лайт-версія злочинів, які розглядаються по спрощеній процедурі і за вчинення яких особа не отримує судимість.

    How will this affect the business?
    The changes create risks of increasing the number of corporate frauds ⚠️
    From now on, the seizure of funds in the amount of up to UAH 100,000 is not a crime but a misdemeanor. That is, a scammer can simply pay a fine and not even get a criminal record‼ ️

    How to detect?
    У більшості випадків такі шахрайства здійснюють працівники, які мають доступ до фінансів 💰 Наприклад, необгрунтоване зниження фінансових показників підприємства є індикатором вчинення шахрайства.

    The phenomenon is so commonthat even the absence of detected cases of theft in recent years can only indicate their skillful concealment. Therefore, it is time to audit and pay attention to employees who have access to cash, bank accounts or valuables.

    Businesses at all levels are suffering from corporate fraud. What do we recommend to the owner?

    ✅ Periodically engage an external consultant to conduct the audit
    ✅ Switch to non-cash forms of payment
    ✅ Introduce a control system that will monitor the movement of finances
    ✅ Create a transparent system of motivation for employees (bonuses, bonuses)

    Adherence to these recommendations will significantly reduce the risks of corporate fraud 💰

  • Businesses were exempted from penalties under loan agreements for the quarantine period💸

    On July 4, 2020, the Law of Ukraine № 691-IX of June 16, 2020 entered into force, which amended the Civil and Commercial Codes.

    According to this law:
    Позичальник, який прострочив виконання грошового зобов’язання за кредитом (позикою) у період дії карантину або/та у тридцятиденний строк після його завершення, звільняється від обов’язку сплати неустойки, штрафу та пені за таке прострочення 🚀

    In general, penalties are set by contract or law.

    Therefore, the borrower will be released from the obligation to pay penalties, fines and penalties established by contract or law.

    However, the law does not specify its retroactive effect❌

    Therefore, the release of legal entities from penalties for the period from 12.03.2020 to the date of entry into force of this law 04.07.2020 may be controversial. We expect the application of this law in practice by banks and courts.

    Legal entities are indisputably exempted from penalties under loan agreements from 04.07.2020‼ ️

    ⚠️It should be remembered that the lender is not deprived of the opportunity to recover the mortgage or collateral in case of breach of the loan agreement.

  • То чи можуть нічні клуби, ресторани та кінотеатри працювати після 23:00? 🤔 Let's understand.
    On July 8, the Cabinet of Ministers, by another resolution №588, amended Resolution №392, which currently establishes quarantine until 31.07.2020.
    Among other things, Resolution №588 prohibits work after 11 pm and until 7 am. But to whom ❓☝️
    🙅‍♀️‍ Розважальним закладам (нічним клубам).
    🙅‍♀️‍ Закладам громадського харчування (ресторанам, кафе, барам, закусочним, їдальням, кафетеріям, буфетам тощо ).
    🙅‍♀️‍ Закладам культури (бібліотекам, музеям, театрам, будинкам культури тощо).

    ⚠️Увага! Кінотеатрам 📽 та закладам, які здійснюють адресну доставку 🚴‍♀️ або замовлення на виніс 🥡 працювати після 23:00 "PERMITTED"

    Another interesting question: Can at the local level to establish a relaxation? No, they can't. At present, only additional measures and measures to strengthen the already established anti-epidemic measures can be established at the local level.

    PS And about the situation that arose in Kyiv due to the mayor's statement. No decision on granting a work permit to the above institutions after 23:00 standing committee on TEB and NA regarding coronavirus in Kyiv DID NOT ACCEPT, so the situation in the capital is the same as in the whole territory of Ukraine.

  • Увага ⚠️ Державний реєстр юридичних осіб, ФОП та ГО не буде працювати 05.08.2020 до 17.08.2020😱
    (The Ministry of Justice says it will be launched earlier on August 17, 2020)
    During this period, state registrars will not be able to perform any registration actions ❌

    In this regard, we advise you to carry out registration actions in advance before 05.08.2020 or after 17.08.2020.
    ❕It is also not necessary to submit documents to registrars on 04.08.2020, because if the state registrar stops the registration, you will be able to submit corrected documents only after 17.08.2020.

    The updated registry will have the following benefits:
    ✅simplified access of users to the register;
    ✅free search for information according to a separate unit of a legal entity;
    ✅new registration actions: introduction and cancellation of the ban on registration actions, making changes to the information about the separate subdivision;
    ✅new printed forms of registration documents (application, decision to refuse) and updated existing ones (extract, extract, description of submitted documents, notice of refusal);
    ✅possibility of forming an extract after any registration action;
    ✅possibility of requesting the issuance of copies of documents on the registration file;
    ✅ Termination of sole proprietorships and making changes to the information on SOs in one stage;
    ✅possibility of accounting for family farms;
    Вийnew section - "ultimate beneficial owner";
    ФормиUpdated forms for entering information.

  • ⚡️The right of permanent use of the land plot by a farm is NOT TERMINATED in case of death of the founder in whose name the state act was issued

    This conclusion was made by the Grand Chamber of the Supreme Court in the decision of 23.06.2020 in the case № 922/989/18 (, thus solving an exceptional legal problem that has long troubled Ukrainian farmers.

    У чому суть проблеми? 🤔

    With the adoption of the new Land Code, the right of citizens to receive land plots for permanent use for farming has disappeared from its provisions. Instead, a transitional period was established for the existing right of permanent use for its re-registration for lease or ownership. However, such a rule was declared unconstitutional and allowed farms to continue using land on a permanent basis without the need for any re-registration. It seems all is well. That's not all…

    Problems began to arise when the founder, who received the right to land, died or decided to leave the farm.

    Як діяти у такій ситуації? 😱Адже державний акт виданий на ім’я фізичної особи-засновника 🧑‍🌾
    ⚖️ Finally, the Supreme Court answered this question:

    ✅ Obtaining land by a natural person-founder was and is a necessary condition for state registration of a legal entity - a farm, and therefore the land is given to a person not as a citizen of Ukraine, but as a special entity - the head of the farm.
    ✅ From the moment of the state registration of a farm it acquires both powers, and legal obligations concerning use of the land plot.
    ✅ Neither the death of the founder, nor his withdrawal from the membership is grounds for termination of the right of permanent use of land. Such a ground is only the termination of the relevant farm.

  • ⚠️The obligation to register and keep an income book has been abolished!

    Кожен підприємець стикався з книгою обліку доходів📖.

    What is it?
    Призначення книги можна зрозуміти із її назви. Це така собі звітність, в якій підприємець має фіксувати🖌 свій щоденний дохід 💸.

    Currently, the entrepreneur must register the income book in the tax immediately after state registration.
    Для цього підприємець має віднести книгу до податкової, там на книзі ставиться підпис та печатка, а потім піти забрати її. Тобто, для реєстрації книги підприємцю треба мінімум два рази відвідати податкову, а потім ще й заповнювати її кожен день😱.

    What will change❓
    On July 14, the Verkhovna Rada abolished the mandatory registration and maintenance of income books for sole proprietors of 1-2 groups of the single tax and 3 groups that are not VAT payers.

    ✅The changes come into force on January 1, 2021. That is, from 2021, entrepreneurs who currently keep books will no longer need to do so.

    Отже, вже з 1 січня 2021 року для того, щоб зареєструватись ФОПом не потрібно буде навіть виходити з дому, достатньо мати компьютер і доступ до інтернету🔥.


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