Letter of the State Fiscal Service of Ukraine №19084/7/99-99-14-01-02-17 dd 20.07.2017

If taxpayer fails to provide the transfer pricing documentation or additional information within 30 calendar days from the date indicated by the postal service in the notice of delivery with indication of the reasons for non-delivery of the respective request, the penalty will be applied to the taxpayer in accordance with paragraph 120.3 of the [...]

Letter of the State Fiscal Service of Ukraine №938/6/99-99-14-01-02-15 dd 03.07.2017

If the taxpayer receives a request for documentation on controlled transactions for 2015-2016 years after January 1, 2017, such documentation should contain proper information in accordance with paragraph 39.4.6 of the Tax Code of Ukraine with amendments, which has come into force on January 1, 2017. The Letter has not been published yet

2017-08-21T09:42:15+00:00 26.07.17|Control, monitoring, fines|

Letter of the State Fiscal Service of Ukraine № 11164/6/99-99-15-02-02-15 from 23.05.2016

Transfer pricing documentation should be drawn up and submitted to the controlling authority in compliance with the requirements of the Law of Ukraine "On State Secrets" (if such requirements should apply). Responsibility for violation of the requirements of paragraph 39.4 of Article 39 of the Tax Code of Ukraine (regarding the contents of the documentation) [...]

2017-09-25T14:42:04+00:00 11.07.17|Control, monitoring, fines|

Letter of the State Fiscal Service of Ukraine № 46593/7/99-99-22-01-02-17 from 21.12.2015

The decision to conduct a survey during the analysis of reports on controlled transactions and / or transfer pricing documentation may be adopted by the head (deputy head) of the State Tax Authority, in which the payer is registered, the head (deputy head) of the Main Division of the SFS in the regions, city of [...]

2017-07-11T07:20:46+00:00 11.07.17|Control, monitoring, fines|

Letter of the State Fiscal Service of Ukraine № 24525/7/99-99-22-01-02-17 from 07.07.2015

1) Penalties for failing to submit transfer pricing documentation can be applied if: - the taxpayer did not respond to the request or - the taxpayer provided documentation upon the first request, but not in full, and the answer to the additional request did not contain all the required amount of information. 2) The taxpayer [...]

2017-07-11T07:21:27+00:00 11.07.17|Control, monitoring, fines|

Letter of the State Fiscal Service of Ukraine № 9853/7/99-99-22-01-02-17 from 23.03.2015

1) In case of receiving in 2015 a request for submission of transfer pricing documentation on controlled transactions carried out in 2013-2014, taxpayers and supervisors are required to apply rules of the Tax Code of Ukraine regarding the content of such documentation in the version effective after January 1, 2015. 2) Penalties in the amount [...]

2017-07-11T07:21:48+00:00 11.07.17|Control, monitoring, fines|