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0215U000503,
0114U000710
,
Methods for solving forensic expertise of economic issues on display in the tax accounting of negative value of the income tax for prior periods
G.P. Ilchuk,
27-02-2015
Scientific Research Institute of Forensic Sciences, Kyiv
As a result of performing the research scientific work, the principles and grounds, an expert should follow while conducting forensic economic examinations as well as determining a forensic economy expert's competence limits in order to give forensic reports on a range of issues concerning representing some enterprises as an object imposed with a profit tax on for previous reporting periods in the tax account, have been defined by the performers. The scheme to keep record of a negative value for the object imposed with a profit tax on during the following fiscal periods for taxpayers is specified in Article 150, Paragraph III, the Internal Revenue Code of Ukraine, where it is defined: if, according to the totals, the negative value is the result of calculating the object from among residents imposed with a profit tax on, then the amount of such a negative value is subject to be included to charges for the first calendar quarter of the following taxation year. According to the results for the periods of a half year, three quarters and the whole year, the calculation for a taxable object is actualized with an allowance for the stated negative value of the previous year including the taxation periods mentioned above with the amount accruing unless the negative value is discharged completely. All particularities for keeping record of a negative value for diverse taxpayers are represented in the study.5481
Лукова О.С.
Маркіна О.О.
Пищолка Т.В.
2020-04-02
Updated: 2025-12-11
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