Minrevenue explains
An individual, who received the funds to travel, has to submit a report to the accounting office on the use of the issued funds by the end of the fifth business day after the trip. This also applies to situations where an individual receives funds on account to perform certain civil legal action. This is stated in the notice of Minrevenue.
If there excess money is spent, this amount is returned by the payer in cash or credited to the bank account of the person who issued it before or during the presentation of this report.
This report is filed by a taxpayer (accountable person) who received such funds in enterprises of all legal forms or self-employed person.
Form of a report on the use of funds granted for a business trip or on account and the order to file it is approved by the Ministry of revenue and duties of Ukraine from 24.12.2013 № 845, registered with the Ministry of Justice of Ukraine on January 20, 2014 #104/ 24881.
