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Ukraine Changes in legislation

16 Nov 2011

The Tax Office of Ukraine informed about transferring tax losses generated as the result of activities in previous years in its letter # 828/3/15-1212 dated 08.09.2011; it means the gross expenditures of the 2nd quarter of 2011 shall include only the amounts of losses generated in the 1st quarter of 2011 without including the negative value of previous years. Thus, it is expected that the enterprises which took into account tax losses of previous years in the tax return for the 2nd quarter of 2011 may become the subject of a tax inspection with corresponding additional assessments of tax liabilities and fines.

 

Starting from October 01, 2011 the amount of income (payroll) from which it’s necessary to pay the Single Social contribution is increased. Starting from October 01, 2011 the maximum value of basement for calculation of the Single contribution is 17 (before it was 15) of amounts of living wage for able-bodied persons.

 

Accordingly the Single contribution will be calculated and withhold from the salary in the amounts:

  • In October – November – 16 745 UAH (985 UAH x 17)
  • Starting from December – 17 068 UAH (1 004 UAH x 17).

 

In case of questions of comments regarding the above mentioned changes, don’t hesitate to contact us. You can find contact information in the attached PDF-document.

 

Download more information.

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About Accace

Originally established in Central and Eastern Europe in 2006, Accace ranks among the leading outsourcing and consultancy providers in the region. Engaging over 600 experts, we have vast experience with handling small to large scale, multi-country outsourcing projects and providing a comprehensive range of our services to over 2,000 customers.

About Accace Circle

Accace operates internationally as Accace Circle, a co-created business community of like-minded BPO providers and advisors who deliver outstanding services with elevated customer experience. Covering almost 40 jurisdictions with over 2,000 professionals, we support more than 10,000 customers, mostly mid-size and international Fortune 500 companies from various sectors, and process at least 170,000 pay slips globally.

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