Tax Differences (TaxDifferences)
Data is populated regarding tax differences that increase/decrease the financial result for each indicator defined by the Tax Code of Ukraine that, during the period for which information is provided upon request of the controlling authority, had an impact on the financial result of the business entity (both decreasing and increasing). Each element of tax differences is displayed with a brief description of the nature of the transaction, its justification according to NAS/IAS and IFRS requirements, disclosure of transactions in the business entity's accounting (accounting entries), and the total amount of tax differences.
According to the file structure, the preview table consists of Tax Differences and Tax Difference Transactions.
Information in the table section regarding calculation details is populated depending on the type of tax difference and the availability of data after generating the preview table through manual editing of the corresponding fields.
Tax Differences
Contains summarized information about each tax difference.
| Field | Description |
|---|---|
| Tax Difference | Specifies the difference code according to Appendix RI of the Corporate Income Tax Declaration. |
| Reporting Year | Specifies the reporting year in which the difference was declared. |
| Reporting Period | Specifies the tax reporting period according to Appendix RI of the Income Tax Declaration in which this difference is declared. |
| Tax Difference Name | Specifies the description of the tax difference according to Appendix RI of the Corporate Income Tax Declaration. |
| Calculation Procedure | Specifies the data used to calculate the difference and the procedure for its calculation. |
| Tax Difference Amount | Specifies the amount of the difference. |
Tax Difference Transactions
Contains details for individual transactions that form the tax difference.
| Field | Description |
|---|---|
| Tax Difference | Specifies the difference code according to Appendix RI of the Corporate Income Tax Declaration. |
| Transaction Code | Specifies the unique identifier of the transaction subject to government control. |
| Document Code | Specifies the unique document identifier. |
| Document Date | Specifies the document execution date. |
| Document Description | Specifies the document name. |
| Transaction Description | Specifies the characteristics of the nature of the transaction. |
| Account Code | Specifies the account/sub-account/analytical account number according to the chart of accounts of the business entity. |
| Corresponding Account Code | Specifies the corresponding account/sub-account number according to the chart of accounts. |
| Amount | Specifies the monetary value of the business transaction. |
| Total Financial Result Increase | Specifies the total amount by which the financial result is increased. |
| Total Financial Result Decrease | Specifies the total amount by which the financial result is decreased. |
Both tables can be populated manually or via a configuration package. At this stage, detailed transactional information is optional — it can be submitted as needed.