On Vinnytsya region by May 1 the subjects of transfer pricing report
such enterprises inform local tax inspection carried over to 2014 controlled operations. Recall that from 01.01.2015 year came into force changes to the Tax Code of Ukraine concerning improvement of tax control at transfer tsinoutvorention (Law of Ukraine from 28.12.2014r. 72), which clarified the criteria of connectedness individuals amended conditions for the recognition of business transactions controlled, introduced the principle of "arm's length" and others. As for transactions made in 2014 to apply transfer pricing rules in effect before 01/01/2015. That report kontrolovor operations for 2014 must be submitted, following the "old" rules of transfer pricing (respectively, the "old" rules should determine signs of connectedness persons controlled volume of transactions in 2014, to submit reports on the old form, etc.). The list of business transactions that are recognized controlled, defined pp.39.2.1 p.39.2 article 39 of the Tax Code of Ukraine, if the total amount of the transactions of the taxpayer with each counterparty is equal to or exceeds 50 million (excluding VAT) for the relevant calendar year. Form Report controlled operations and the order of assembly approved by Mindohodiv Ukrainand from 11.11.2013 p. 669 Penalties for failure to provide information on the regulatory authorities conducted controlled operations increased 100 minimum wage - in case of failure to submit (untimely) report on controlled operations; 5 percent. the amount of controlled transactions that are not declared in the report, and 3 percent. of the amount of transactionsFor which no documentation was filed, but no more than 200 minimum wage. Department of Communication Directorate DFS in Vinnitsa region This was reported in the Vinnytsia Regional State AdministrationSource: http://artlife.rv.ua/