Automatically translated version. May contain inaccuracies compared to the original.
❗️The tax authority will automatically see every border crossing and will know where Ukrainian taxpayers are located: data exchange between border guards and the tax authority has been implemented
Why the tax authority wants to know where a taxpayer is located:
➡️ Determination of tax residency. Verification of the exact status of individuals, in particular whether they have stayed in Ukraine for more than 183 days during the calendar year, in order to correctly calculate obligations.
➡️Prevention of sham transactions. Detection of cases when various financial and business reports and important company documents were signed by executives who were actually located outside the country.