The Social Insurance Fund of Ukraine recalled that starting from July 1, 2019, living wage for able-bodied citizens is UAH 2 007, for disabled people – UAH 1 664.
In this connection, it is increased the maximum amount of one-time assistance for persons whose entitlement to insurance payments came after July 1, 2019:
- injured due to an accident at work in accordance with the degree of loss of professional ability (17 sizes of living wage established by the law for able-bodied persons) – 2 007 × 17 = UAH 34 119;
- families in case of death of injured one (100 living wages) – 2 007 × 100 = UAH 200 700;
- dependent one in the case of death of injured (20 living wages) – 2 007 × 20 = UAH 40 140.
Previously, these payments amounted to UAH 32 657, UAH 192 100, and UAH 38 420 respectively.
Also, the amount of compensation for gasoline (fuel), repair and technical maintenance of vehicles changed – 22% of living wage per person who lost his/her ability to work, per month, or transport services – 29% of living wage per one disabled person, per month.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On the Procedure for VAT Taxation in the Supply of Services for the Organization and Conduct of the Conference” of 25.06.2019, No. 2906/6/99-99-15-03-02-15/ІПК, emphasized that the procedure for taxing value added tax (hereinafter – VAT) of transactions on the supply of services for the organization and conduct of a conference depended directly on the place of delivery.
If the delivery of services for the organization and conduct of a conference, the place of delivery of which is determined by the customs territory of Ukraine, such a transaction will be subject to VAT.
The tax base for VAT transactions in the supply of goods/services is determined on the basis of their contractual value, taking into account national taxes and fees. In addition to the excise tax on the sale of excisable goods by entities subject to excise duty, the duty on compulsory state pension insurance, which is charged on the cost of mobile communication services, the value added tax and the excise tax on ethyl alcohol used by producers – business entities for the production of medicinal products, including components of blood and preparations made from them (except for medicines in the form of balsams and elixirs) (para. 188.1 of the Tax Code of Ukraine, hereinafter – TCU).
The contractual value includes any amounts of money, the value of tangible and intangible assets that to be passed by the buyer directly to the taxpayer or through any third party in connection with the compensation of the value of the goods/services.
Thus, if the organization fee is a compensation of the value of the indicated services, such an amount of the organizational fee should be included in the VAT base of such a transaction.
The State Fiscal Service of Ukraine in the category 107.07 “ZIR” answered the question “How to fill in the income record book/ income and expenses record book in case of returning the amount of funds (advance, prepayment) to the buyer for goods (work, services) when the contract is terminated if it receipt and return takes place in different tax periods, years?”.
On the day of receipt of the amount of money (advance, prepayment) for the goods sold, works performed, services rendered by an individual – entrepreneur – a unified tax payer of the first and second groups and a unified tax payer of the third group that is not a VAT payer in the income record book/ income and expenses record book (hereinafter – record book) is to be filled in column 2 “amount”, the payer of the unified tax of the third group, which is the payer of VAT - column 2 “Amount without value added tax” of section. I “Revenues”.
If in case of termination of the agreement the amount of money (advance, prepayment) for goods sold, works performed, services rendered to be returned by the individual entrepreneur in subsequent reporting periods, on the day they are returned, in the record book the payer of the unified tax of the first and second groups and the unified tax payer of the third group, who is not a VAT payer, should filled in column 3 “Amount of returned goods for goods (work, services) and/or prepayment”, the unified tax payer of the third group who is the VAT payer, – column 3 “Amount of returned funds for goods (work, services) and/or prepayments without value added tax” section I of “Revenues”.
The Ministry of Infrastructure of Ukraine by its Order “On Approval of the Changes to the Rules for the Carriage of Goods by Road in Ukraine” of 03.06.2019, No. 413, amended the Regulations for the Carriage of Goods by Road in Ukraine. From now on, it is possible to make a bill of delivery not only in paper form, but also in electronic (hereinafter – e-BD).
E-BDs are certified by an electronic signature of the driver and/or forwarder, responsible persons of the consignor, consignee. If e-BD is issued, then the accompanying documents are also attached in electronic form.
In case of use of e-BD, the Customer (consignor) should print, sign and provide the driver (freight forwarder) in one copy a paper copy of e-BD for presentation to persons authorized to exercise control over road transport and in the field of road safety. The driver (freight forwarder) puts his/her signature on the paper copy of e-BD on acceptance of the cargo for carriage.
The document also states that the parties can make any other information they consider necessary to BD.
In cases where in BD it is not possible to indicate all the names of the cargo prepared for carriage, the Customer should attach a document in an arbitrary form to such bill of delivery with the obligatory indication of the cargo (paragraphs 1–10 of BD).
At the same time in BD it should be noted that it is added to the document as a commodity section in paper or electronic form, without which BD is considered invalid and cannot be used for settlements with the customer.
The National Bank of Ukraine by its Resolution “On Approval of Amendments to the Guidelines for the Collection of Funds and Transfer of Currency Values of Banks in Ukraine” of 25.06.2019, No. 84 specified number of points on the organizational aspects on cash collection and transportation of currency assets of banks in Ukraine.
In particular, it is about clarification:
- determination of currency values in view of recent changes in currency legislation;
- size of the maximum volumes of currency values that are being collected and transported, in view of the increase of the minimum wage;
- forms of the official identification of collectors.
The State Service of Ukraine on labor issues told about types of leaves for servicemen. During military service, servicemen are entitled to leave. The list of leaves is regulated by the Law of Ukraine “On Social and Legal Protection of Servicemen and their Family Members” (hereinafter – Law), in particular Art. 101 of the Law and sec. VIII of the “Leaves” of the Regulations on the Ukrainian Citizens’ Military Service in the Armed Forces of Ukraine, approved by the Decree of the President of Ukraine dated December 10, 2008 No. 1153/2008.
Servicemen can have the following types of leaves:
- annual main leave – with the preservation of monetary, material security and cash aid for health improvement in the amount of monthly cash provision;
- leave due to family circumstances and other valid reasons;
- leave for servicewomen in connection with pregnancy and childbirth;
- leave for servicewomen to care of the child up to the age of three years, and if the child needs home care – the length determined in the medical report, but no more than the age of six;
- leave for servicemen in connection with illness or for treatment after a serious injury.
In the case of failure to provide servicemen with annual basic leave in connection with the onset of a special period (from the moment of the announcement of mobilization until the time of the declaration of the martial law or until the decision on demobilization, during the state of war), such leaves should be provided next year. In such a case, the military personnel are allowed to combine the annual main leave for two years, but the total duration of the combined leave cannot exceed 90 calendar days.
