The Verkhovna Rada of Ukraine by the Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine regarding some issues of inheritance” of 20.10.14, № 1709-VII simplified the registration procedure of inheritance and the registration of heirship on their heritage in the rural-type settlements. In particular, the local authorities of the rural-type settlements would be appropriate empowered.
The authorized officials of local government authority will have the right to register the inheritance. The officials should have a law degree, experience in the field of law for at least 3 years, those who have been trained for a year in the state notary office or in the private notary, have finished their education on the working with the Single and State registers functioning in the Ministry of Justice system, and who have passed the inheritance law exam.
Also, the mentioned officials would carry out the State property registration inherited by the first and second lines of inherits by the Law (as in case if they are law heirs as well as testamentary heirs) and by representation as well as the registration of community property rights on the part in the event of the death of one spouse.
In addition, the estimate of the inherited property is not to be implemented in case of inheritance by the first and second lines of inherits by the Law (as in case if they are law heirs as well as testamentary heirs) and by representation as well as property inheritance, the value of which is taxed at a zero rate.
The Cabinet of Ministers of Ukraine by the Resolution “On social payments to persons who move from the temporary occupied territory of Ukraine and the antiterrorist operation areas” of 05.11.14, № 637 resolved that the settlers from the Crimea and east would be able to receive all the State social payments according to the place of appropriate registration confirmed by the certificate.
In case of issuing this certificate to 31.12.14 the appointed or continued social payments for the settlers, before the entry into force of the Resolution, should be carried out at their actual place of residence (stay).
We emphasize that the certificate should be issued according to the registration procedure and issuance of the registration certificate of person who moves from the temporary occupied territory of Ukraine or the antiterrorist operation areas, approved by the Cabinet of Ministers of Ukraine of 01.10.14, № 509.
The Cabinet of Ministers of Ukraine by the Resolution “On amendments to paragraph 1 of the Resolution of the Cabinet of Ministers of Ukraine dated 17 October 2008, № 955” of 12.11.14, № 639 adjusted the Resolution “On measures to stabilize prices of medical products and medical devices” of 17.11.08, № 955. In particular, the norm of domestic medical products and medical devices, included in the National Essential Drugs and Medical Devices list (except narcotics, psychotropic drugs, precursors and medical gases), which wholesale price was lower than UAH 12 per package, were not the subject to the State price regulation, was excluded.
The prices for such medicines would be the subject to the State price regulation at the level of all others in the new year. The level of trading (retail) markup to their purchase price would be from 10 to 25%.
The State Fiscal Service of Ukraine in its letter “Concerning the taxation of import transactions of waste and ferrous and non-ferrous scrap metals” of 10.10.14, № 7066/7/99-99-10-04-02-1 emphasized that the benefit of p.23 of subsection 2 of the Tax Code of Ukraine on the transactions of supply and import of waste and ferrous and non-ferrous scrap metals was invalid in the period from 01.01 .14 to 17.02.14. Accordingly, such transactions were the subject to the basic VAT rate of 20%.
The controllers explained that there were not valid lists of waste and ferrous and non-ferrous scrap metals, to which the benefit norm of the TCU refered, as of 01.01.14.
In particular, the Resolution of the CMU of 12.01.11, № 15 was not extended, this Resolution established the benefit list of waste metal and its effect during the period from 01.01.14 to 17.02.14 was limited to only metal supply transactions in 2013.
Let us recall, that the taxmen had a different opinion about a month ago and stated that those transactions of supply and import of waste metal were exempt during the whole 2014, ie from 01.01.14 to 01.01.15.
The State Fiscal Service of Ukraine in its letter “On charitable assistance provided by the benefactor-a legal entity in favor of taxpayers – combatants or in favor of family members of combatants” of 05.11.14, № 6280/6/99-99-17-03-03-15 reported, the charitable assistance for such individuals was not the subject to the income tax (pp. 165.1.54 TCU) provided that the intended use of received funds (pp. 170.7.8 TCU).
The taxmen noticed: the benefactor-legal entity should control the intended use of received charitable assistance by the individuals. The charitable receiver should confirm to the benefactor his/her status of combatants, and the family members - their family relationships.
And only when the charitable receiver confirms the intended use of received funds to the benefactor, the benefactor- legal entity records the amounts of assistance in the tax calculation f. № 1DF with the mark of income “169”.
The State Fiscal Service of Ukraine explained on the public information and reference resource that the amounts of the social security tax, paid from 14 April 2014 during the term of the ATO by the local companies, were non-refundable. The specified amounts of the social security tax are not charged against the future payments.
The taxmen explained this position by the fact that the calculated and paid social security tax for the accrued wages (income, cash cover) were not considered to be excessively or erroneously paid funds.
The State Fiscal Service of Ukraine in its letter “On providing the methodological assistance” of 12.11.14, № 10346/7/99-99-15-02-01-17 reported that the balance of advance payments when dividends payment, the amount of income tax liabilities was not reduced on it in the reporting period, did not form the overpaid tax amount. It is accumulated in the declaration of the reporting period, and then it is taken into account of reduction of income tax liabilities of the following tax periods in accordance with pp. 153.3.4 of the TCU.
The Ministry of Finance of Ukraine by the Order “On approval of the Procedure of formation and maintenance of the Register of antiterrorist operation volunteers” of 30.10.14, № 1089 approved the procedure for the formation and maintenance of the Register of antiterrorist operation volunteers (hereinafter - the Register). The persons, who raise finance and goods to deliver it to the ATO area and to assist to the internally displaced persons on a voluntary basis, should be registered there. Such assistance is exempt from the income tax only in this case.
Among other things, the new document provides that the SFS establishes and administers the Register in electronic form and promulgates it on its website every following 10 day-period. The information about the ATO volunteers, which is included in the Register and not promulgated, is the classified information.
The individual – benefactor for inclusion in the Register submits to the SFS the following:
- the application for the inclusion/making amendments into the Register of antiterrorist operation volunteers in due form № 1-RV;
- the original and the copy of the document certifying registration in the State Register of the individuals - taxpayers or the passport page, which includes the data of the Identification Number of the taxpayer’ registration card from the State Register, or the passport pages, which includes the mark of the right to make any payments under the passport series and number;
- certificates (certificate) of the opening/termination of the account by the individual under the form № 1-RV (Appendix 4) intended for the charitable activities (except the accounts closed before 21 November 2013).
The documents should be submitted personally, by mail or through an authorized person. In addition, if the individual submits the documents personally, the passport is required, if by mail – the copy.
