{"id":3748,"date":"2024-03-02T11:41:57","date_gmt":"2024-03-02T11:41:57","guid":{"rendered":"https:\/\/www.astron.in.ua\/2024\/03\/02\/yak-kontrolyuyuchi-organy-zmozhut-diznatysya-pro-nayavnist-u-ukrayinskyh-kompanij-ta-ukrayincziv-kontrolovanyh-inozemnyh-kompanij-yak-zdijsnyuyutsya-perevirky\/"},"modified":"2024-03-02T11:42:45","modified_gmt":"2024-03-02T11:42:45","slug":"yak-kontrolyuyuchi-organy-zmozhut-diznatysya-pro-nayavnist-u-ukrayinskyh-kompanij-ta-ukrayincziv-kontrolovanyh-inozemnyh-kompanij-yak-zdijsnyuyutsya-perevirky","status":"publish","type":"post","link":"https:\/\/www.astron.in.ua\/en\/2024\/03\/02\/yak-kontrolyuyuchi-organy-zmozhut-diznatysya-pro-nayavnist-u-ukrayinskyh-kompanij-ta-ukrayincziv-kontrolovanyh-inozemnyh-kompanij-yak-zdijsnyuyutsya-perevirky\/","title":{"rendered":"HOW WILL SUPERVISORY BODIES BE ABLE TO FIND OUT ABOUT THE PRESENCE OF FOREIGN COMPANIES CONTROLLED BY UKRAINIAN COMPANIES AND UKRAINIANS? HOW ARE AUDITS CARRIED OUT?"},"content":{"rendered":"<p>International automatic exchange of information and submission of reports on accountable accounts will be implemented in Ukraine from June 30, 2023.<!--more--><\/p>\n<p>Between the Government of Ukraine and the Government of the United States of America to improve the enforcement of tax rules and the application of the provisions of the US Foreign Account Tax Claims Act (FATCA)&#8221;.<\/p>\n<p>Ukraine also joined the Multilateral CRS Agreement (Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (MCAA CRS), concluded in accordance with the Convention on Mutual Administrative Assistance in Tax Matters).<\/p>\n<p>In accordance with the specified agreements and other legislative acts adopted for their implementation, the states take measures for proper comprehensive verification of accountable accounts and submission of reports on accountable accounts for the purposes of the FATCA Agreement and the CRS Multilateral Agreement.<\/p>\n<p>In connection with the above, information about the foreign accounts of the resident of Ukraine will reach the Ukrainian tax authorities through the tax authorities of the respective states. Therefore, the tax office will know more about the foreign accounts of Ukrainians than about their accounts in Ukraine. The specified information will be visible and accessible.<\/p>\n<p>The controlling body has the right to send the taxpayer a request for additional explanations regarding the controlled foreign company, if there is tax information that:<\/p>\n<ul>\n<li>the taxpayer is a controlling person and has not submitted a report on controlled foreign companies, and\/or<\/li>\n<li>the information specified by the taxpayer in the report on controlled foreign companies is incorrect or contains errors.<\/li>\n<\/ul>\n<p>To the request of the supervisory body, the taxpayer must provide a response explaining the facts stated in such a request with duly certified copies of the relevant documents within two months from the date of receipt of the request.<\/p>\n<p>The control body has no right to conduct more than one inspection of the control person within two calendar years.<\/p>\n<p>The inspection period of the controlling person should not exceed six months, and if it is necessary to obtain information from the competent authorities of foreign countries, the inspection period may be extended for a period not exceeding six months, i.e. up to one year.<\/p>\n<p><strong>Therefore, taking into account the above-mentioned norms and provisions of the Tax Code of Ukraine, the terms of the audit and the number of fines imposed, we draw your attention to the early submission of notifications and reports to the controlling authorities.<\/strong><\/p>\n<p><strong>LAW FIRM &#8220;ASTRON&#8221; will be able to provide you with consulting services for the preparation and submission of the specified documents to the tax authority and represent your interests during inspections by the controlling authority.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>International automatic exchange of information and submission of reports on accountable accounts will be implemented in Ukraine from June 30, 2023.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[136],"tags":[],"class_list":["post-3748","post","type-post","status-publish","format-standard","hentry","category-press-center"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.0 (Yoast SEO v28.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>HOW WILL SUPERVISORY BODIES BE ABLE TO FIND OUT ABOUT THE PRESENCE OF FOREIGN COMPANIES CONTROLLED BY UKRAINIAN COMPANIES AND UKRAINIANS? 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