1. TASK: Insert the appropriate word in the text below:
available - submitted - prohibited
exempt - subject - exclude - taxable
- Tax authorities are _________ from carrying out audits of transactions, which already were _________ to tax audits, if such audits are based on information from third parties, deviations in tax returns or orders to conduct tax audit as a part of the criminal investigation.
- Information on companies with tax debt will be published and _________ online.
- Tax returns must be _________ only when there are _________ objects or transactions or when there is information subject to declaring to tax authorities. Therefore, dormant companies may be _________ from obligation to submit declaration provided that they do not carry out any taxable transactions or do not have information subject to declaring.
- Definition of “royalty” was amended to _________ end-user licenses for software, payments for electronic copies of IP objects and payments for hard copies of IP objects.
2. CHECK YOUR SPEAKING
|
available |
əˈveɪləbl |
наявний |
|
to exclude |
ɪkˈskluːd |
виключати |
|
exempt |
ɪɡˈzempt |
звільняти від сплати податків |
|
to prohibit |
prəˈhɪb.ɪt |
забороняти |
|
subject |
ˈsʌbdʒɪkt |
підпадати (під об'єкт) |
|
to submit |
səbˈmɪt |
давати на розгляд |
|
taxable |
ˈtæk.sə.bl̩ |
оподатковуваний |
3. SEE CORRECT ANSWER
- Tax authorities are prohibited from carrying out audits of transactions, which already were subject to tax audits, if such audits are based on information from third parties, deviations in tax returns or orders to conduct tax audit as a part of the criminal investigation.
- Information on companies with tax debt will be published and available online.
- Tax returns must be submitted only when there are taxable objects or transactions or when there is information subject to declaring to tax authorities. Therefore, dormant companies may be exempt from obligation to submit declaration provided that they do not carry out any taxable transactions or do not have information subject to declaring.
- Definition of “royalty” was amended to exclude end-user licenses for software, payments for electronic copies of IP objects and payments for hard copies of IP objects.
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в підручнику “Practical Financial English”
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