Tax dispute resolution newsletter (August-September 2015)

Tax dispute resolution newsletter (August-Septemb...

28 October 2015

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In this issue:

  1. The tax authorities are restricted to schedule a tax audit in relation to issues covered by previous tax audits
  2. On the right of taxpayers to restore information in the tax authorities’ databases.
  3. Taxpayers are allowed to carry-forward the negative VAT value in the line 24 of the VAT return upon expiry of 1095 days
  4. HACU ruled in favor of a taxpayer in a dispute regarding lease payments for the land in state and municipal property
  5. The tax authorities’ certificate does not qualify as proper evidence for establishing the fact of absence of a taxpayer at the registered address
  6. Foreign bank acting on its own behalf to provide a loan facility to a Ukrainian company qualifies as the beneficiary owner, not the commercial agent
  7. The right of a non-resident to collect royalty payments does not per se confirms the beneficiary status of such non-resident

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Should you have any questions or need any additional information in respect of the issues discussed in this Taxletter, please do not hesitate to contact Oleg Chayka (olegchayka@kpmg.ua) or Andriy Reun (areun@kpmg.ua) at +38044 490 5507 or by email.

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