Online-Tax Development Programme

• Status:New season starts on January 28th, 2025
• Duration:28 January - 11 February
• Language: Ukrainian
• Time:on Tuesdays and Thursdays, 17.00 - 19.00
• Fee for EBA members:7000 UAH
• Early Registration for EBA members:6000 UAH till January 13, 2025
• Place: Will be online
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Listen to online Stop   Online-Tax Development Programme. Date: 28 January2025. Time: 17:00 19:00. Language: Ukrainian. Place: Will be online. The tax field is one of the most volatile areas of doing business. 2022 made its changes and taxation has changed in accordance with the military times conditions. During the programme experts in taxation sphere will share their experience with you in the sphere of solving tax disputes, represent you the freshest cases, help you to understand all the peculiarities of taxation and how to distribute them in a right way for successful way of doing business.     Online-Tax Development Programme was established in 2018 to help you to deepen into the tax sphere in Ukraine and abroad, find out all the nuisances of minimising and legal methods of optimisation, as well as tax structuring. Each season programme is updated in accordance with the new features of tax legislation.   Having successfully finished the programme, you will receive the certificate of completion.   During this season you will get ahead:   Familiarization with the novelties of taxation sphere for 2023    Cases of blocking tax bills   Deepening in the sphere of value-added tax and transfer pricing  Local and international aspects in taxation    Income tax   Target audience:   Chief accountants  Finance managers Senior managers of the tax and legal services department Programme    Module 1. From 2024 to 2025: overview of actual aspects of taxation – Vasyl Mishchenko, January 28, 17.00 – 19.00    Specific taxation properties during the war period:    Losses caused by war: specific tax issues;   Charity taxation during the war;    Tax obligations specification during the war period.   Tax control during the war period:   What is left of “military” moratory on tax inspection.    Limitation periods in accordance with stop during the quarantine and military period;   Inspection tendencies on operations with non-residents.    Important novelties in taxation of international structures:   Taxation of the KIK: important aspects that should be included by the controller (individual or legal entity);   «Nexus-triad»: place of the effective management, permanent representation and controlled foreign company;   Adjustments on transfer pricing and “constructive dividends”.   Automatic exchange of tax information on financial accounts by CRS standard.  Module 2. Value-added tax and blocking of tax bills – Vitaliy Odghikovskyy, Ivan Chopyk, Tetiana Hudyma, January 30, 17.00 – 19.00    Individual issues of value-added tax accountability    Indicators in value-added tax accountability: first event, cash approach, place of goods and services, tax rates and so on.    Rule «365 days»: when it is used and how it works in military times.    The correction and clarification of value-added tax declaration: what is the difference.     Error correction of previous periods: paying of underpayment/ giving back of overpayment.    Value-added tax fines: financial sanctions to value-added taxpayers in military times.    Registration in single tax waybill register and procedure in case of blocking     Terms of registration in singe tax waybill register and responsibility of value-added taxpayer for late registration.     Registration blocking: reasons of tax bills registration stopping and calculations’ correction.     Payer’s risk and operation’s risk: what it is and whether it is possible to be protected against it.    Table of taxpayers: who and when it is necessary to be provided.   Influence of blocked / unblocked tax bill and correction account on tax counterparty’s fiscal responsibility.     Value-added tax in foreign economic activity    Goods import: value-added tax base, date of counting tax liability and tax credits, non-payable import.     Goods export: value-added tax base, date of counting tax liability, confirming zero rates.    Operations on getting / provision of services in foreign economic activity: place of providing, tax agent, base of taxation, date of counting tax liability and tax credits, peculiarities of folding tax bills “for yourselves”.    Services that are taxed with the value-added tax zero rate: international transporting cargos, processing of loan, repairing of international techniques.    Display of operations in foreign economic activity in value-added tax reporting.  Module 3. Global Transparency and Tax (Non) Evasion. Implementation of european standards – Roman Koren and Gennadiy Voitsytskyy, February 04, 17.00 – 19.00   Creation and activity of cross-border corporate structures in the era of global transparency:   Permanent representative office vs place of effective management   Tax and corporate migration   Information exchange   Exchange of reports within between the countries (CbCR)  DAC6: obligation of report by financial structures on used tax models and information exchange between tax structures   Information exchange by request, usage of information on tax audits   Implementation of BEPS action plan. Intermediate results and judicial practice.   Taxation of digital business   Implementation of BEPS 2.0  DAC7: Reporting by operators of digital platforms   Implemenation of EU Directives   Anti-Tax Avoidance Directive  VAT in digital era (ViDA)  Responsibility for tax evasion: local and international aspects.   Module 4. Accounting Policy, Income and Single Tax – Оlena Samarchenko, February 06, 17.00 – 19.00    Accounting Policy and income tax   Recomendations on building accounting policy of the company as an instrument of leading taxes, order on accounting policy and inner administrative (methodical) documents on accounting proccesses  (VAT, assignment etc.)   Differences of accounting policy and accounting marks – why to separate?    Feasibility of “synchronizing” tax and accounting norms that define accounting policy   Destroyed and lost actives: choice between standards of accounting and tax legislation, as well as documental registration of the operation. Important pointers that are included in regulatory documents.    Accounting documents: primary and confirming, differences and peculiarities    Military peculiarities of confirming of the tax documentation indicators. Requirements on recovery   of the lost / destroyed primary document, algorythms of the tax actions    Usage of primary and confirming documents in defense of tax interests of the company   Peculiarities of documentation of “risky” operations from taxpayers side (purchasing services, transporting documentation etc)   Risk reduction in the sphere of employment relationship and interaction with individuals   Peculiarities of employment relationships during military times: main focuses of cooperation with individuals. Newalties that may be used by employer in their favor    Provision on working paying, inner documents and their connection with “salary” taxes as well as income tax. Influence of forming one or another payment in individual favor on the necessity of tax withholding    Module 5. Practice of tax checks: what to be ready in 2025? - Vitalii Smerdov, Victoria Vlasenko – February 11, 17.00 - 19.00  Questions to pay attention to from tax organs during tax checks in 2024, based on practice on accomponiment and appeal: inventarization, destruction of stocks and VAT, saving of agriculture, repatriation tax while paying percentage to non-resident, checks FOP on foreign accounts income etc   Checks of IEA – calculations timeliness – practice of getting certificates CCI, letters and judicial decisions   Tactics of interaction with tax organs during checks   The role of advocation via business associations for decisions appeal by DPS.   Speakers. Vasyl Mishchenko. Counsel at AEQUO Ukraine, is experienced in advising on national and international tax matters, and tax risk management, as well as the tax structuring of transactions; he has also been involved in a range of M&A and corporate restructuring projects, complex due diligence procedures in M&A deals. Vitaliy Odzhykovskyy. Partner in Sayenko Kharenko, has vast experience across a range of international and domestic tax issues, tax litigation, customs law and currency regulation. Vitalii has a solid record of expertise advising multinationals and local companies at all stages of tax controversies during both out-of-court and court proceedings, including with the tax, customs and other state authorities; he offers expert advice to taxpayers in the process of tax audits and consideration of complaints and objections of taxpayers by the tax authorities. Roman Koren. Associate with Tax and Customs Practice Group of Baker McKenzie in Kyiv and specializes in general tax structuring, transfer pricing, VAT and customs matters. Hennadiy Voytsitskyi. Partner of the Kyiv Office of Baker McKenzie heading the Tax and Customs Practice Group, specializes in advising multinational and domestic clients on international tax planning and tax structuring, including cross-border inbound and outbound investment, tax controversy and litigation, wealth management. In 2016 Tax Practice Group, which is led by Hennadiy Voytsitskyi, was awarded Ukraine Tax Law Firm of the Year 2016 by the International Tax Review’s (ITR) European Tax Awards. Olena Samarchenko. Independent consulant on tax issues and accountance, author of many articles and publications in accountant press, the best consultant in accordance to the listeners` valuation. Vitalii Smerdov. Partner of the company First Pro Tax, CEO of the Chamber of tax consultants, non-staff consultant of the Verkhovna Rada Committee on finance issues, tax and customs policy, deputy director of the Kharkiv IT cluster on GR issues. Victoria Vlasenko. Attorney, partner of tax practice of the First Pro Tax company, long-term practitioner on questions of tax checks preparation, their maintenance and challenging. You can send a question to:. Contact person:. Ірина Шевчук. E-mail [email protected]. Contact Phone. 067 240 90 90.

About the Programme

The tax field is one of the most volatile areas of doing business. 2022 made its changes and taxation has changed in accordance with the military times conditions. During the programme experts in taxation sphere will share their experience with you in the sphere of solving tax disputes, represent you the freshest cases, help you to understand all the peculiarities of taxation and how to distribute them in a right way for successful way of doing business.    

Online-Tax Development Programme was established in 2018 to help you to deepen into the tax sphere in Ukraine and abroad, find out all the nuisances of minimising and legal methods of optimisation, as well as tax structuring. Each season programme is updated in accordance with the new features of tax legislation.  

Having successfully finished the programme, you will receive the certificate of completion.  

During this season you will get ahead:  

• Familiarization with the novelties of taxation sphere for 2023   
• Cases of blocking tax bills  
• Deepening in the sphere of value-added tax and transfer pricing 
• Local and international aspects in taxation   
• Income tax  

Target audience:  

• Chief accountants 
• Finance managers
• Senior managers of the tax and legal services department

Programme   

Module 1. From 2024 to 2025: overview of actual aspects of taxation – Vasyl Mishchenko, January 28, 17.00 – 19.00   

Specific taxation properties during the war period:   

• Losses caused by war: specific tax issues;  

• Charity taxation during the war;   

• Tax obligations specification during the war period.  

Tax control during the war period:  

• What is left of “military” moratory on tax inspection.   

• Limitation periods in accordance with stop during the quarantine and military period;  

• Inspection tendencies on operations with non-residents.   

Important novelties in taxation of international structures:  

• Taxation of the KIK: important aspects that should be included by the controller (individual or legal entity);  

• «Nexus-triad»: place of the effective management, permanent representation and controlled foreign company;  

• Adjustments on transfer pricing and “constructive dividends”.  

Automatic exchange of tax information on financial accounts by CRS standard. 

Module 2. Value-added tax and blocking of tax bills – Vitaliy Odghikovskyy, Ivan Chopyk, Tetiana Hudyma, January 30, 17.00 – 19.00   

Individual issues of value-added tax accountability   

• Indicators in value-added tax accountability: first event, cash approach, place of goods and services, tax rates and so on.   

• Rule «365 days»: when it is used and how it works in military times.   

• The correction and clarification of value-added tax declaration: what is the difference.    

• Error correction of previous periods: paying of underpayment/ giving back of overpayment.   

• Value-added tax fines: financial sanctions to value-added taxpayers in military times.   

Registration in single tax waybill register and procedure in case of blocking    

• Terms of registration in singe tax waybill register and responsibility of value-added taxpayer for late registration.    

• Registration blocking: reasons of tax bills registration stopping and calculations’ correction.    

• Payer’s risk and operation’s risk: what it is and whether it is possible to be protected against it.   

• Table of taxpayers: who and when it is necessary to be provided.  

• Influence of blocked / unblocked tax bill and correction account on tax counterparty’s fiscal responsibility.    

Value-added tax in foreign economic activity   

• Goods import: value-added tax base, date of counting tax liability and tax credits, non-payable import.    

• Goods export: value-added tax base, date of counting tax liability, confirming zero rates.   

• Operations on getting / provision of services in foreign economic activity: place of providing, tax agent, base of taxation, date of counting tax liability and tax credits, peculiarities of folding tax bills “for yourselves”.   

• Services that are taxed with the value-added tax zero rate: international transporting cargos, processing of loan, repairing of international techniques.   

• Display of operations in foreign economic activity in value-added tax reporting. 

Module 3. Global Transparency and Tax (Non) Evasion. Implementation of european standards – Roman Koren and Gennadiy Voitsytskyy, February 04, 17.00 – 19.00  

• Creation and activity of cross-border corporate structures in the era of global transparency:  

• Permanent representative office vs place of effective management  

• Tax and corporate migration  

• Information exchange  

• Exchange of reports within between the countries (CbCR) 

• DAC6: obligation of report by financial structures on used tax models and information exchange between tax structures  

• Information exchange by request, usage of information on tax audits  

• Implementation of BEPS action plan. Intermediate results and judicial practice.  

• Taxation of digital business  

• Implementation of BEPS 2.0 

• DAC7: Reporting by operators of digital platforms  

• Implemenation of EU Directives  

• Anti-Tax Avoidance Directive 

• VAT in digital era (ViDA) 

• Responsibility for tax evasion: local and international aspects.  

Module 4. Accounting Policy, Income and Single Tax – Оlena Samarchenko, February 06, 17.00 – 19.00   

Accounting Policy and income tax  

• Recomendations on building accounting policy of the company as an instrument of leading taxes, order on accounting policy and inner administrative (methodical) documents on accounting proccesses  (VAT, assignment etc.)  

• Differences of accounting policy and accounting marks – why to separate?   

• Feasibility of “synchronizing” tax and accounting norms that define accounting policy  

• Destroyed and lost actives: choice between standards of accounting and tax legislation, as well as documental registration of the operation. Important pointers that are included in regulatory documents.   

Accounting documents: primary and confirming, differences and peculiarities   

• Military peculiarities of confirming of the tax documentation indicators. Requirements on recovery   of the lost / destroyed primary document, algorythms of the tax actions   

• Usage of primary and confirming documents in defense of tax interests of the company  

• Peculiarities of documentation of “risky” operations from taxpayers’ side (purchasing services, transporting documentation etc)  

Risk reduction in the sphere of employment relationship and interaction with individuals  

• Peculiarities of employment relationships during military times: main focuses of cooperation with individuals. Newalties that may be used by employer in their favor   

• Provision on working paying, inner documents and their connection with “salary” taxes as well as income tax. Influence of forming one or another payment in individual favor on the necessity of tax withholding   

Module 5. Practice of tax checks: what to be ready in 2025? – Vitalii Smerdov, Victoria Vlasenko – February 11, 17.00 – 19.00 

• Questions to pay attention to from tax organs during tax checks in 2024, based on practice on accomponiment and appeal: inventarization, destruction of stocks and VAT, saving of agriculture, repatriation tax while paying percentage to non-resident, checks FOP on foreign accounts income etc  
• Checks of IEA – calculations timeliness – practice of getting certificates CCI, letters and judicial decisions  
• Tactics of interaction with tax organs during checks  
• The role of advocation via business associations for decisions appeal by DPS.  

Trainers

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Vasyl Mishchenko

Counsel at AEQUO Ukraine, is experienced in advising on national and international tax matters, and tax risk management, as well as the tax structuring of transactions; he has also been involved in a range of M&A and corporate restructuring projects, complex due diligence procedures in M&A deals

Vitaliy Odzhykovskyy

Partner in Sayenko Kharenko, has vast experience across a range of international and domestic tax issues, tax litigation, customs law and currency regulation. Vitalii has a solid record of expertise advising multinationals and local companies at all stages of tax controversies during both out-of-court and court proceedings, including with the tax, customs and other state authorities; he offers expert advice to taxpayers in the process of tax audits and consideration of complaints and objections of taxpayers by the tax authorities

Roman Koren

Associate with Tax and Customs Practice Group of Baker McKenzie in Kyiv and specializes in general tax structuring, transfer pricing, VAT and customs matters

Hennadiy Voytsitskyi

Partner of the Kyiv Office of Baker McKenzie heading the Tax and Customs Practice Group, specializes in advising multinational and domestic clients on international tax planning and tax structuring, including cross-border inbound and outbound investment, tax controversy and litigation, wealth management. In 2016 Tax Practice Group, which is led by Hennadiy Voytsitskyi, was awarded "Ukraine Tax Law Firm of the Year 2016" by the International Tax Review’s (ITR) European Tax Awards

Olena Samarchenko

Independent consulant on tax issues and accountance, author of many articles and publications in accountant press, the best consultant in accordance to the listeners` valuation

Vitalii Smerdov

Partner of the company First Pro Tax, CEO of the Chamber of tax consultants, non-staff consultant of the Verkhovna Rada Committee on finance issues, tax and customs policy, deputy director of the Kharkiv IT cluster on GR issues

Victoria Vlasenko

Attorney, partner of tax practice of the First Pro Tax company, long-term practitioner on questions of tax checks preparation, their maintenance and challenging

Vasyl Mishchenko

Vitaliy Odzhykovskyy

Roman Koren

Hennadiy Voytsitskyi

Olena Samarchenko

Vitalii Smerdov

Victoria Vlasenko

Partners

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