{"id":788136,"date":"2021-08-10T15:29:04","date_gmt":"2021-08-10T12:29:04","guid":{"rendered":""},"modified":"2021-08-11T10:41:50","modified_gmt":"2021-08-11T07:41:50","slug":"zminy-v-opodatkuvanni-ta-perevirky-inozemnogo-biznesu-shho-novogo","status":"publish","type":"post","link":"https:\/\/new.eba.com.ua\/en\/zminy-v-opodatkuvanni-ta-perevirky-inozemnogo-biznesu-shho-novogo\/","title":{"rendered":"What should be known about changes in taxation and inspections of foreign business?"},"content":{"rendered":"

Tax audits of foreign companies registered in Ukraine began on July 1. In this regard, the Tax Committee of the European Business Association held a meeting during which business together with experts of the State Tax Service in the Kyiv region<\/a> discussed the consequences of the introduction of tax accounting of foreign companies (regardless of the existence of their permanent office in Ukraine), as well as the peculiarities of reporting and inspections of such companies by\u00a0<\/span>Law of Ukraine \u2116466-IX<\/span><\/a>\u00a0of January 16, 2020.<\/span><\/p>\n

It will be recalled that since the beginning of the year, the list of income taxpayers has excluded permanent representative offices of non-residents but includes parent companies or head offices of such representative offices, as well as other non-residents who are obliged to pay corporate income tax. To meet the new requirements, non-residents must submit documents to the supervisory authorities for registration with the tax authorities of Ukraine. Accordingly, the business has a range of questions about the practical implementation of these changes.<\/span><\/p>\n

Unfortunately, there is currently a range of aspects that remain unclear for the business:<\/span><\/p>\n