Seminar in the Main Department of the SFS of Kyiv on the topic “Topical issues of tax administration”
On August 10, 2017, a seminar on the topic “Topical Issues of Tax Administration” took place at the Main Department of the SFS of Kyiv (Sholudenka street, 33/19). Needless to say that “blocking” of tax invoices was in the epicenter of the discussion – the most painful issue for the taxpayers today.
The event announced the introduction of changes to the Order of the Ministry of Finance of Ukraine of 13.06.2017 # 567 regarding the criteria for the risks sufficient to “block” tax invoices. It was said that these amendments have already been submitted for the registration to the Ministry of Justice of Ukraine. Unfortunately, the representatives of the institution did not inform what changes had taken place and how weighty they were. Therefore, we are waiting for the official publication and we hope that innovations will make life easier for the taxpayers in the aspect of tax administration.
Problem issues that were discussed at the seminar:
1. Non-acceptance (“non-consideration”) of the “technological card of the enterprise”:
It was clarified that the “technological card” is submitted only for a specific “blocked” tax invoice. A preventive measure in the form of filing a “technological card” (not under a blocked tax invoice) in order to avoid “blocking” of tax invoices does not work in the future.
It was noted that no more than five positions on the goods and services should be filled in the “technological card,” the codes of goods and services are indicated by four digits – at the moment the program reads and processes only this information.
2. Filling in the “notice” when the registration of the tax invoice is suspended.
It was also emphasized what and how to fill in the “notice”. In the “Annex 1” the documents are attached for the “input” of the goods / services, in the “Annex 2” – the documents for the “exit” of the goods, in the “Annex 3” – in a free form, briefly explaining the economic activities of the enterprise + “technological table” is attached. Important point: the “technological table” is filled only by that product code / service code that is indicated in the Receipt (about registration suspension).
If the volume of the documents is very big and there is no way to send them electronically, then all scanned documents should be copied on a USB flash drive and, together with a cover letter, submitted to the tax authority. The representatives of the SFS have warned that in this case the taxpayer should not draft and send a “notice” – this will be done in the tax authority. Otherwise, “the notice” “will get doubled” (i.e., the database will include two “notices”, and the results of their processing will be incorrect).
3. The issue on the registration of a tax bill on prepayment.
The answer was brief enough and laconic: in addition to the other documents, it is necessary to provide a contract and a bank statement which shows that the prepayment has come exactly under this agreement.
4. To solve problems / issues that arise when registering the tax invoices, you can use one of the following methods:
– сall one of the phone numbers: 461-77-04; 461-77-229;
– send a message to the e-mail address golova@kyivsta.gov.ua (with the obligatory indication of the EDRPOU and phone number) the description of the problem, scans of the documents, screenshots from the screens, etc.;
– to come to the specialists in the SCP of the Main department in Kiev (daily from 16:00 to 17:00 at the address: Sholudenka street, 33/19, Kiev);
– attend seminars, which are held every Thursday at the address: Kyiv, Sholudenka street, 33/19 (registration is required for a visit).
In addition, some taxpayers are tempted not to “fight” for their tax invoice, which registration is suspended and to leave it in a “limbo” state. On this issue, the representatives of the service paid attention to the fact that, although the tax invoice was not registered, the supplier still had obligations on it. And if these obligations are not reflected in the report, not to pay and not to submit the documents for the registration of the tax invoice, after 365 days (on the 366th day) a penalty of 50% of the amount of the tax bill will be issued. SFS held a seminar on the topic “topical issues of tax administration”
Seminar in the Main Department of the SFS of Kyiv on the topic “Topical issues of tax administration”
On August 10, 2017, a seminar on the topic “Topical Issues of Tax Administration” took place at the Main Department of the SFS of Kyiv (Sholudenka street, 33/19). Needless to say that “blocking” of tax invoices was in the epicenter of the discussion – the most painful issue for the taxpayers today.
The event announced the introduction of changes to the Order of the Ministry of Finance of Ukraine of 13.06.2017 # 567 regarding the criteria for the risks sufficient to “block” tax invoices. It was said that these amendments have already been submitted for the registration to the Ministry of Justice of Ukraine. Unfortunately, the representatives of the institution did not inform what changes had taken place and how weighty they were. Therefore, we are waiting for the official publication and we hope that innovations will make life easier for the taxpayers in the aspect of tax administration.
Problem issues that were discussed at the seminar:
1. Non-acceptance (“non-consideration”) of the “technological card of the enterprise”:
It was clarified that the “technological card” is submitted only for a specific “blocked” tax invoice. A preventive measure in the form of filing a “technological card” (not under a blocked tax invoice) in order to avoid “blocking” of tax invoices does not work in the future.
It was noted that no more than five positions on the goods and services should be filled in the “technological card,” the codes of goods and services are indicated by four digits – at the moment the program reads and processes only this information.
2. Filling in the “notice” when the registration of the tax invoice is suspended.
It was also emphasized what and how to fill in the “notice”. In the “Annex 1” the documents are attached for the “input” of the goods / services, in the “Annex 2” – the documents for the “exit” of the goods, in the “Annex 3” – in a free form, briefly explaining the economic activities of the enterprise + “technological table” is attached. Important point: the “technological table” is filled only by that product code / service code that is indicated in the Receipt (about registration suspension).
If the volume of the documents is very big and there is no way to send them electronically, then all scanned documents should be copied on a USB flash drive and, together with a cover letter, submitted to the tax authority. The representatives of the SFS have warned that in this case the taxpayer should not draft and send a “notice” – this will be done in the tax authority. Otherwise, “the notice” “will get doubled” (i.e., the database will include two “notices”, and the results of their processing will be incorrect).
3. The issue on the registration of a tax bill on prepayment.
The answer was brief enough and laconic: in addition to the other documents, it is necessary to provide a contract and a bank statement which shows that the prepayment has come exactly under this agreement.
4. To solve problems / issues that arise when registering the tax invoices, you can use one of the following methods:
– сall one of the phone numbers: 461-77-04; 461-77-229;
– send a message to the e-mail address golova@kyivsta.gov.ua (with the obligatory indication of the EDRPOU and phone number) the description of the problem, scans of the documents, screenshots from the screens, etc.;
– to come to the specialists in the SCP of the Main department in Kiev (daily from 16:00 to 17:00 at the address: Sholudenka street, 33/19, Kiev);
– attend seminars, which are held every Thursday at the address: Kyiv, Sholudenka street, 33/19 (registration is required for a visit).
In addition, some taxpayers are tempted not to “fight” for their tax invoice, which registration is suspended and to leave it in a “limbo” state. On this issue, the representatives of the service paid attention to the fact that, although the tax invoice was not registered, the supplier still had obligations on it. And if these obligations are not reflected in the report, not to pay and not to submit the documents for the registration of the tax invoice, after 365 days (on the 366th day) a penalty of 50% of the amount of the tax bill will be issued.