EBA Dnipro Finance & Tax Committee Meeting with the State Tax Service in Dnipropetrovsk region

25/ 01/ 2024

The cooperation of the EBA Dnipro Financial and Tax Committee with the State Tax Service in Dnipropetrovsk region continues actively in the new year. In the first block, the participants discussed the provisions and features of the Resolution of the Cabinet of Ministers of Ukraine dated 11.12.2019 No. 1165 (the issue of stopping the registration of a tax invoice / calculation of adjustments in the Unified Register of Tax Invoices, taking into account changes and additions). So, for example, the representatives of the State Tax Service in Dnipropetrovsk region reminded the procedure of stopping the registration of PN/RK: DPS conducts automated analysis of PN/RC. In case of detection of risks, the STS sends a notice to the payer about stopping the registration of PN/RK. The taxpayer has 10 days to provide explanations and/or documents. STS makes the final decision on registration/refusal of registration of PN/RK. The second topic was annual VAT calculations, which are carried out every year by December 1. According to the results of the calculation, the taxpayer can receive a budget VAT refund or pay additional VAT to the budget. To carry out the recalculation, the payer submits a VAT declaration marked annual recalculation to the STS. Transfers from the Personal Income Tax, in turn, are carried out every year until December 31. According to the results of the calculation, the taxpayer can receive an overpayment of personal income tax or pay additional personal income tax to the budget. To carry out the recalculation, the taxpayer submits an annual tax declaration on assets and income to the STS.

The cooperation of the EBA Dnipro Financial and Tax Committee with the State Tax Service in Dnipropetrovsk region continues actively in the new year.

In the first block, the participants discussed the provisions and features of the Resolution of the Cabinet of Ministers of Ukraine dated 11.12.2019 No. 1165 (the issue of stopping the registration of a tax invoice / calculation of adjustments in the Unified Register of Tax Invoices, taking into account changes and additions). So, for example, the representatives of the State Tax Service in Dnipropetrovsk region reminded the procedure of stopping the registration of PN/RK:

DPS conducts automated analysis of PN/RC.
In case of detection of risks, the STS sends a notice to the payer about stopping the registration of PN/RK.
The taxpayer has 10 days to provide explanations and/or documents.
STS makes the final decision on registration/refusal of registration of PN/RK.

The second topic was annual VAT calculations, which are carried out every year by December 1. According to the results of the calculation, the taxpayer can receive a budget VAT refund or pay additional VAT to the budget. To carry out the recalculation, the payer submits a VAT declaration marked “annual recalculation” to the STS. Transfers from the Personal Income Tax, in turn, are carried out every year until December 31. According to the results of the calculation, the taxpayer can receive an overpayment of personal income tax or pay additional personal income tax to the budget. To carry out the recalculation, the taxpayer submits an annual tax declaration on assets and income to the STS.