Консультационное разъяснениеУважаем

Консультационное разъяснение
Уважаемая Тетьяна!
В ответ на Ваш письменный запрос от 29.02.2016г.р. (далее - дословно):
«Так как с 2015 года произошли существенные изменения в налогообложении прибыли, мы бы хотели обратиться за помощью в консультации по следующему вопросу:
Компания «ТИПИ - Линк Юкрейн» с целью маркетинговой стимуляции и продвижения продукции на рынке определяет для своего дистрибьютора мотивационный бонус. Его размер определен в процентном отношении от объема продаж. Ранее, мы его ограничивали 4 % (хотели бы получить ссылку на нормативный документ, если такое ограничение существовало).
По рекомендации юридической компании мы готовим полный пакет документов (договор, сверка, акт взаимозачета) см. приложенные файлы. Мотивационное вознаграждение согласно этих документов может быть оплачено деньгами либо взаимозачетом.
Мы хотим получить письменную консультацию по рискам от такой операции, чем регулируется такой вид операции, есть ли ограничения по сумме выставления таких мотивационных бонусов.
Есть ли другой вариант, как можно стимулировать клиента в денежном выражении?
Есть ли такое понятие как кредит - нота в Украине, так как мотивационный бонус в основе подразумевает снижении цены реализации.»
сообщаем следующее:
1. Ни один нормативный законодательный акт не регулировал и не регулирует величину процента для виплаты бонусов дистрибютору.
2. Бонус в связи с достижением покупателем необходимого объема приобретения продукции
Ни один действующий нормативно-правовой акт Украины не дает определения понятию «бонус».
Со вступлением в силу Налогового кодекса Украины от 02.12.2010г. № 2755-VI (далее – НКУ) налоговый орган отстаивает однозначную позицию, что бонусы являются объектом обложения налогом на добавленную стоимость. Основывается такая позиция на определении понятия «поставка услуг», под которым согласно пп. 14.1.185 п. 14.1 ст. 14 НКУ понимаются любые операции, не является поставкой товаров (письмо ГФСУ от 29.10.2015г. №22983/6/99-95-42-01-15).

結果 (英文) 1:

The consultation explanationDear Tet′âna!In response to your written request from g. r. 29.02.2016 (further-verbatim):"Since 2015 onwards there have been substantial changes in the taxation of profit, we would like to seek advice on the following question:The company "TIPI-link Ukraine with the aim of marketing stimulation and promotion of products in the market determines for its Distributor motivational bonus. Its size is defined as a percentage of sales. Previously, we limited the 4% (would like to get a reference to the regulatory document, if such restriction existed).On the recommendation of the legal firm we prepare a complete package of documents (contract, matching, netting Act). attached files. Motivational remuneration according to these documents can be paid cash or netting.We want to get the written consultation on the risks of such an operation, regulated than this kind of transaction, are there restrictions on the sum of invoice such motivational bonuses.Is there any other option as you can stimulate client in monetary terms?Is there such a thing as a credit note in Ukraine as a motivational bonus basis implies lowering sales prices. "We inform the following:1. no normative legislative act is not regulated and does not regulate the percentage for viplaty bonus dealer.2. in relation to the achievement of the required amount of purchase by the buyerNo existing legislation of Ukraine does not provide a definition of the concept of "bonus".With the entry into force of the tax code of Ukraine from December 2, 2011. # 2755-VI (hereinafter referred to as the NKU) the tax body upholds the unequivocal position that the bonuses are subject to value-added tax. This position is based on the definition of "supply of services", according to the AP. 14.1.185 p. 14.1 art. 14 CLE refers to any operation, not a supply of goods (GFSU letter from No. 29.10.2015/6/22983 99-95-42-01-15).

結果 (英文) 2:

Consulting explanation
Dear Tetyana!
In response to your written request from 29.02.2016g.r. (further - verbatim):
"Since 2015 there have been significant changes in the taxation of profits, we would like to ask for help in consultations on the following question:
The company" Tipi - Link Ukraine "for the purpose of marketing stimulation and promotion of products on the market determines to their distributor motivational bonus. Its size is defined as a percentage of sales. Previously, we limit 4% (like to get a reference to the regulatory document, if such a restriction existed).
On the recommendation of the law firm, we are preparing a full package of documents (contract, reconciliation, an act of offsetting). See attached files. Motivation reward according to these documents can be paid in cash or netting.
We want to get a written consultation on the risks of such an operation than regulated this type of operation, whether there is a limit on the amount of issuing such incentive bonuses.
Is there another option, as the customer can be stimulated in money ? expression
is there such a thing as a loan - note in the Ukraine as well as a motivational bonus based means reducing the selling price. "
announce the following:
1. No regulatory legal act is not regulated and does not regulate the amount of interest for the distributor viplaty bonuses.
2. Bonus due to the achievement of customer the desired amount of product purchase
None of the existing legal act of Ukraine does not define the concept of "bonus".
With the entry into force of the Tax Code of Ukraine of 02.12.2010g. № 2755-VI (hereinafter - CLE) tax authority upholds an unequivocal position that the bonuses are subject to taxation on value added tax. Based on this position is the definition of "supply of services", which according to the claims. 14.1.185 p. Article 14.1. 14 NKU mean any operation, not a supply of goods (GFSU letter from 29.10.2015g. №22983 / 6 / 99-95-42-01-15).

結果 (英文) 3:

tutorial detailsdear тетьяна!in response to a written request from the 29.02.2016г.р. (the word):"since 2015, substantial changes in the taxation of profits, we would like to request for help in the consultations on the following question:the company "tipi - link collection with a view to marketing stimulation and promotion of products on the market determines its distributor motivational bonus. its size is determined as a percentage of sales. earlier, we restrict the 4 per cent would like to get a reference to the instrument, if such a limit exists).on the recommendation of the legal company, we are preparing a package of documents (contract, confirmation, the act of clearing). attached files. motivational reward under these instruments may be paid in cash or взаимозачетом.we want to get the written advice on the risks of such an operation, what is this kind of operation, are there any restrictions on the amount of issuance of such motivational incentives.is there another way to stimulate the customer to cash?is there such a thing as the credit note in ukraine, as a motivational bonus basis implies lower prices реализации.»relate to the following:1. no regulatory legislation does not regulate, and regulates the amount of per cent for виплаты bonuses дистрибютору.2. bonus for achieving the necessary level of purchase products buyerno existing legislation of ukraine does not define the term "bonus.with the entry into force of the tax code of ukraine from 02.12.2010г. no. 2755 vi (hereinafter referred to as cle) the tax authority has the unequivocal position that bonuses are subject to tax on value added. this position is based on the definition of "delivery", which, according to ap. 14.1.185 p. 14.1). 14 cle refers to any transaction