On face change the requirements of obtaining the status of non-profit organizations for osmd
Requirements for associations and associations of condominiums for the purpose of determining their non-profit organizations changed since January 1, 2016. Such changes to the CMF introduced by the Law of Ukraine from December 24, 2015 No. 909-VIII "On amendments to the Tax code of Ukraine and certain legislative acts of Ukraine concerning balancing the budget revenue in 2016". Associations of condominiums can be non-profit organizations in compliance with the requirements of section 133.4 of the Tax code of Ukraine (hereinafter – TCU) and the inclusion in the Register of non-profit agencies and organizations. Therefore, the paragraph of the fourth subparagraph of paragraph 133.4.1 133.4 article 134 CLE an addition was made whereby the requirement of foresight of the founding documents of the transfer of assets to one or more non-profit organizations of the relevant type or transfer to the budget income in the case of the legal entity termination in the result of its liquidation, merger, division, acquisition or conversion) does not apply to associations of condominiums. Now in the Vinnitsa region corresponding profit status are about 600 condominiums. Recall that non-profit enterprises, institutions and organizations that have not brought their constituent documents in compliance with the provisions of paragraph 133.4 article 133 of the tax code, on or after 1 January 2017 by the Supervisory authority are excluded from the registry of nonprofit institutions and organizations. Please note that for 2015-profit enterprises, institutions and organizations shall Report on the use of non-profit institutions and organizations approved by order of the Ministry of income and fees from 27.01.2014 ¹ 85. Statements filed within the time limits provided for the submission of the tax Declaration for tax on profit of enterprises, i.e. not later than 29 February 2016. In the case of non-compliance, nonprofit organization requirements defined by GCC, it loses non-profit status, shall pay the profit tax and quarterly reports to the Supervisory authority. GU DFS in Vinnitsa region This was reported in the Vinnytsia regional state administrationÏåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
