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Photo from http://t-pravda.te.ua
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Although the provisions of the Tax Code of Ukraine (para 139.1.12.) prohibiting corporate income
tax players from including the value of goods (works, services) purchased from individuals-unified
tax payers into the expenses (except for IT services) were
repealed, the complete return to the good old days when the recognition of such expenses was performed
almost without any restrictions, did not happen.
Under the new unified tax assessment rules, which came into force
on 1 January 2012 (sections 291-300
of the Tax Code of Ukraine), not
all unified tax payers are
eligible to supply goods (works, services) to corporate income tax payers.
Whereas the third group of individuals-unified tax payers (paying the
unified tax as a percentage of their
revenue) enjoys no restrictions, the second and third groups of such taxpayers (paying the unified tax at low fixed rate) are rather confined
in terms of the list of their activities and customers.
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Number of the group of individuals-unified tax payers
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The list of permitted activities
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Possible customers (to whom the goods (works,
services) may be supplied)
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І
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Trading goods at retail markets
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No restrictions
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Personal services
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Only to people (not businesses)
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ІІ
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Services, including personal services
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Only to people (not businesses) and unified tax
payers
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Production and/or sale of goods
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No restrictions
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Restaurant business
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No restrictions
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There naturally arises the question as to what consequences may experience a corporate
income tax payer that buys works or services from the unified taxpayers of the
first and second groups at variance with those limitations.
In this respect, the legislature demonstrates a "noble silence", and therefore everything is
in the hands of "pious"
tax officials. In view of their usual
arsenal of tools, it can be
assumed that they either try to
cancel the respective expenses of the corporate income tax payer or to charge
it as an alleged tax agent of the unified tax payer with the additional tax
liabilities on personal income tax. There is also the possibility that the tax
authorities resort to these two methods simultaneously.
Although the legality of the above
measures constitutes a big question,
it does not make much sense once again to
tempt the fate.
Another important point surrounding the cooperation with
unified tax payers is that the corporate income tax payer is obliged to file
along with its usual corporate income tax return the list of incomes and
expenses obtained/incurred while dealing with the unified taxpayers (para 152.3
of the Tax Code of Ukraine, which entered into force on 1 January 2012).
To date, the model for the aforesaid list of incomes and expenses has
not been approved yet, but I believe that by the end of the first quarter of 2012
the State Tax Administration of Ukraine will have coped with this
not difficult task.
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