Bukhgalter.ua reports that two interesting documents, authored by SFSU, became the public domain for the accountant community:
- Methodological recommendations on working off of business entities, which declared the indicators of tax reporting at unreal business operations;
- Recommendations on provision of information on certain issues in the certifications of documentary verifications of beneficiaries of tax credit.
It is noteworthy that SFSU humbly brought them to their regional administrations with letter, while the former Ministry of Revenues and Duties approved such recommendation with orders, marked as “ДСК”.
It should be noted that since July 1, 2017, the recommendations in terms of VAT became obsolete, because now the registered tax note is definitely the ground for tax credit, which the inspectors should not call in question. And during the verifications of old reporting periods, the taxmen will surely following these recommendations. And in terms of profit tax – there is also something to take a closer look at.