in issue No. 334 of Morning Coffee from Kavyn 👉 The materials were prepared by MK in accordance with the current legislation as of February 6, 2024. 🔸 To receive the slides, enter your email at the link https://countera.fun/rkzk-334 👉 In the video, you will learn about the following: 1. Everything about KIK (controlled foreign company): what is it?, when is KIK, when not KIK, when to submit a notification about KIK, and when it is not necessary to submit it, what is the responsibility for not submitting a notification, what is the penalty for not submitting a report on KIK . 2. Who is the payer and how to report: forms, deadlines. 3. MPZ (minimum tax liability) - what it is, who it concerns, who is the payer, how to calculate and how to report. 4. As an agricultural enterprise that is subject to the single tax, clarify the declaration on the single tax for January-February 2022. ⏰ Video timing: ; 00:00 What you will learn about in the video; 01:30 When KIK occurs; 02:00 KIK - what is it?; 02:18 Legal entity founder of a foreign company - KIK; 02:28 Natural person founder of a foreign company - KIK; 02:36 Not KIK; 03:00 When is KIK?; 03:06 KIK criteria; 04:12 Circumstances that testify to KIK; 04:36 Minimum share of the controlling person of KIK; 05:24 CIC tax payers; 05:42 Legal entity founder of a foreign company, as reported by the KIK application; 06:04 The natural person is the founder of a foreign company, as reported; 07:11 Object of taxation KIK; 07:18 Adjusted profit of KIK - what is it?; 07:27 Adjustments that are not taken into account when calculating adjusted profit; 07:48 Tax payers for KIK; 08:07 Taxation of income of CIC; 08:48 Exemption from CIC taxation; 09:46 When the KIK application is not submitted; 09:53 Who has the right to be exempted from income taxation of KIK; 10:29 a.m. Since when does the KIK rule apply; 10:40 Residents of Diya City and KIK; 11:02 Message about KIK; 11:20 a.m. Form of notification about KIK; 11:25 a.m. Deadline for submission of a notice on KIK; 11:55 When it is possible not to submit a notification about KIK; 12:05 p.m. Late submission of a notice on KIK; 12:44 KIK reporting; 13:02 Report on KIK, submission deadline; 13:11 Declaration on income tax and CIC; 13:24 Declaration of property status and CIC; 13:35 Exemption regarding the taxation of the income of the CIC; 14:10 When to submit a report on KIK; 14:26 What to submit together with the report on KIK; 14:46 Abbreviated form of report on KIK; 15:27 Particulars of reporting by the CIC from the Tax Office; 16:36 Responsibility for not submitting a report on CIC; 16:57 Late submission of the report on CIC; 17:05 Not a message about KIK; 17:30 When fines are not applied; 18:12 Minimum tax liability; 18:38 Minimum tax liability - what is it?; 18:50 When there is no minimum tax liability; 19:39 How to calculate the minimum tax liability; 19:59 When you need to pay extra to the level of the minimum tax liability; 20:43 How to determine the period of inclusion of taxes in the minimum tax liability for a single taxpayer; 21:31 What is included in the implementation of the norm on the minimum tax liability; 22:10 Payment of taxes in advance and the minimum tax liability norm; 23:38 How to clarify the declaration for the agricultural single taxpayer for January-February 2022; 🤔 In order to close the year quickly and without errors and prepare an annual report, join the annual master classes 👉 Detailed information https://kavynm.com/zakhody/ Join! 🥰 #ПодатковыйБлогМК #РанковаКаваМК #Контрольованииноземникомпаниий #КИК #минимальнеподатковезобовыязьянь #МПЗ #ричнипитання2023 🥰 If the issue was useful - like, write a comment and share the video! Stay informed about the upcoming events for accountants: https://kavynm.com/zakhody/ Get a video recording of the trainings that took place: https://kavynm.com/mahazyn/ More useful information: 👉 ​​Facebook : / tax.kavyn 👉 Instagram: / kavynmaryana 👉 Telegram: https://t.me/kavynm 👉 Website: https://kavynm.com Contacts: ✍ [email protected] ☎: 068 640 20 55; 066 894 96 27