Newsletter №1: STS responds to the taxpayers’ requests

State tax service is interested in providing comprehensive assistance to the taxpayers, including requests for information, so that the STS starts a series of newsletter publications. Topics for clarification are defined on the basis of administrative practice, as well as the taxpayers’ requests. This week we clarify the following issues:

-          payment of existing accounts payable interest to the non-resident in the authorized capital of Ukrainian company: what is it equal to?

-          operation on the return of funds or property to member of the company who previously contributed it in the authorized capital of the company: how is it taxed?

-          return of funds provided by the loyalty programs is not included in the VAT taxation base;

-          excise invoice on lost and / or used fuel;

-          retail sale of alcohol beverages: it is important to know.