Enterprises whose annual income exceeds 150 million hryvnias and the volume of economic (s) operation (s) exceeds 10 million hryvnias with a counterparty (s) -resident (s), while at least one of the following criteria is met:
• related parties;
• operations through non-resident brokers;
• non-resident from low tax jurisdiction from the list of CMU;
• non-resident with legal form according to the list of CMU;
• operation between a non-resident and a permanent establishment in Ukraine,
then enterprises must draw up a Report on controlled operations based on the results of such a year and submit it to the State Tax Service of Ukraine by October 1 of the year that follows the reporting one.
The norms of the current tax legislation of Ukraine provide for significant penalties for non-compliance / untimely compliance with the requirements of such legislation, the amount of which can reach up to 300 tax-free minimum incomes of citizens, which amounts to 413,400 UAH for the reporting year 2018 and 576,300 UAH for the reporting year 2019.
We offer professional preparation of the Report on controlled operations, its annexes (information about a person participating in controlled operations, information about controlled transactions, information about related parties) and a package of relevant documentation in accordance with the requirements of the Tax Code of Ukraine.
We also offer:
• Consulting and explanatory work with company employees in order to pre-empt the inclusion of business operations under the control of the central heating station;
• Adjustment of a previously submitted report. His defense in court;
• An audit report on the absence of the need to prepare and submit a Report.