- Provide explanations regarding the specifics of the business activity.
- Disclose the internal aspects of business operations.
- Justify the need to use the taxpayer data table.
- Ensure that the codes of goods (services) supplied (sold) match the codes in the “Purchase of goods, works, services” column.
- The codes of goods, works, services that are sold (for which the table is submitted) should be indicated in the “Code according to the UКТЗЕД/State Classifier of Products and Services of goods/services (supply/provision)” column.
- The KVED must correspond to the KVEDs indicated in the enterprise’s registration data.
- Explanations and attached documents should reflect the activities of the enterprise for which the data table is submitted.
- The Commission’s decision to take into account the taxpayer data table is based on the confirmation of the availability of sufficient material and technical base and human resources for conducting business activities.
- Explanations should disclose the essence of business operations, including economic benefits, risk justification, and business purpose.
- The result of such activities is the corresponding level of payments to budgets at all levels.
Source: news.dtkt.ua
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
