Ukraine Supported Draft Law According Control Transfer Pricing
OREANDA-NEWS. January 21, 2013. Draft Law of Ukraine "On Amendments to the Tax Code of Ukraine (regarding transfer pricing)" has approved by the Government and will be submitted to the Verkhovna Rada of Ukraine at the next session. This was started by Minister of Incomes and Fees of Ukraine Oleksandr Klymenko after the presentation of the bill at the meeting of the Cabinet of Ministers of Ukraine.
The Minister said that the bill was developed by the STS’s experts with participation of representatives of the auditing company PriceWaterhouseCoopers and based on leading international expertise in the field of transfer pricing.
The Minister emphasized that the implementation of national standards of transfer pricing - is one of the most important aspects of economic security.
"This is fundamentally in terms of social justice - taxes should be paid where production sites and where basic income is", the Minister said.
According to experts of the Ministry of integrating databases of tax and customs services and creating modern IT infrastructure will effectively control the export transactions and prevent possible losses of the budget from the sale of goods related companies by non-market prices.
Recall that according to the draft law, the control of transfer prices will be made if the total amount of taxpayer transactions with the counterparty exceeds UAH 50 million per year. Business submits reports once a year - until May 1 following the reporting year. Ministry of Incomes and Fees will conduct analysis of information remotely, without interference in business. In case of failure of report or documentation of transfer prices or detect violations of the Ministry may conduct inspection. The draft law also stipulates that the Ministry has no right to check pricing in controlled transactions within the ordinary tax audit.
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