The Cabinet of Ministers of Ukraine by its Resolution “On Amendments to the Procedure for the Provision of Monthly Targeted Assistance to Internally Displaced Persons to Cover the Accommodation Costs, Including for the Payment of Housing and Utilities Services” of 20.12.17, No. 1044 amended the Procedure for the provision of monthly targeted aid to internally displaced persons to cover the cost of living, including for payment of housing and utilities services. The relevant resolution was developed by the Ministry of Social Policy.
Consequently, if an internally displaced person has a housing located in a controlled territory of Ukraine and was destroyed or uninhabitable as a result of the ATO conducting, it should be added to the application a copy of the inspection report of the technical condition of the dwelling (house, apartment) for the approved form. The act should be made by the commission formed by the district state administration, the military-civilian administration, the executive body of the village, settlement, city, district in the city (in case of formation), or the executive body of the council of the united territorial community.
The Cabinet of Ministers of Ukraine by its Resolution “On Approval of the Regulation on the National System for the Biometric Verification and Identification of Citizens of Ukraine, Foreigners and Stateless Persons” of 27.12.17, No. 1073 in order to ensure national security in Ukraine, introduced the national system of biometric verification and identification. Due to the system, it will be identified foreigners and stateless persons entering Ukraine, leaving Ukraine, and monitor compliance with the rules of their stay in the territory of Ukraine.
The functioning of this system means that biometric data (parameters) will be taken at foreigners and stateless persons entering Ukraine and exiting from the state. Namely − fingerprints and photo of faces.
Also, the following information will be used for identification and verification of the person: surname, first name, patronymic (if any), date of birth, gender, place of birth, passport document and its electronic appearance, state border crossing, etc. The State Migration Service of Ukraine, the Administration of the State Border Guard Service, the National Police, the Ministry of Internal Affairs, the Ministry of Foreign Affairs, foreign diplomatic institutions, the Ministry of Infrastructure, the Security Service of Ukraine, the Foreign Intelligence Service and the Ministry of Defense will have access to this information.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On the tax consequences of transactions for provision by the payer of the income tax of reimbursable financial assistance to the founder of a company - an individual and the possibility of offsetting the amount of contribution to the authorized capital of the company’s founder to repay his/her arrears for the financial assistance received by him/her upon reduction of the statutory capital of 27.12.17, No. 3167/6/99-99-15-02-02-15/ІПК clarified the tax consequences of the state transactions for the provision of a reimbursable financial assistance to a founder - an individual. This refers to the situation when the latter does not return to its provider, and the debt for reimbursable assistance is credited as part of reducing his/her contribution to the authorized capital of the company.
In general, received reimbursable financial assistance is not included in the monthly income of an individual. Accordingly, it is not necessary to tax it on the income taxes and the war tax. But since the situation is considered by tax authorities a bit more interesting − its tax consequences also have nuances.
Thus, in fact, there is a return to the founder of funds, which he/she previously made to the authorized capital of the company. These funds are his/her investment profits. Therefore, the founder must independently determine the total financial result from his/her transactions with investment assets and independently submit an annual declaration, as well as pay the tax (para. 170 of the Tax Code of Ukraine, hereinafter − TCU).
Regarding the income tax, then para.III of the TCU does not provide for any adjustment differences either for the transaction of provision of reimbursable financial assistance, not for the transaction for the enrolment of similar claims. And therefore, when determining the financial result, such transactions should be reflected under the rules of accounting.
As for the value added tax (hereinafter − VAT), the subject to taxation does not arise. After all, the provision of reimbursable financial assistance does not fall under the transaction of supplying goods or services.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On the Exemption from Payment of the Unified Contribution of Individuals-Entrepreneurs who are Retirement Persons after Career Length” of 26.12.2017, No. 3135/Д/99-99-13-02-01-14/ІПК reported that from January 1, 2018, individuals – entrepreneurs (unified tax payers and on general system) who reached the retirement age (60 years old, have an insurance record of at least 25 years), and invalids who receive a pension in accordance with the law (regardless of type) or social assistance, should not pay for themselves the unified contribution (part 4 of Art. 4 of the Law of Ukraine “On the Collection and Accounting of the Unified Contribution to the Mandatory State Social Insurance” dated 08.07.10, No. 2464-VI). The SFSU emphasized on this in its advice and reminded that for the months of 2017, only entrepreneurs who are retired on the basis of old age or invalids who receive pensions or social assistance according to the law do not pay the unified contribution for themselves.
Thus, entrepreneurs who have reached the retirement age but receive an old-age pension, such as pension after career length, are obliged to pay the unified contribution in the general terms for the months of 2017. But starting from the calculations for January 2018, they will no longer pay the unified contribution for themselves.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On the Recovery of the Electronic Control Tape” of 12.12.17, No. 2961/6/99-99-14-05-01-15/ІПК clarified whether business entities should restore lost electronic control tape in case of failure of the fiscal unit of the cash register.
The current legislation does not require the cash register users or service centers to reproduce either the electronic version or the printed version of the control tape.
At the same time, users of the cash register are not exempted from liability, if the control tape was not printed or created electronically at all.
It should be recalled that if the service center during the warranty (post-warranty) repair replaced the defective fiscal unit, information from the monthly reports of the cash register over the past three years should be restored in it.
Representatives of the fiscal department noted that information on copies of settlement documents, as well as copies of fiscal reporting checks made in the electronic form of the cash register, which are stored on the carrier tape in the form of data packets.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On the Stay in the Register of Non-Profit Institutions and Agricultural Service Cooperative Organizations” of 15.12.17, No. 3017/6/99-99-15-02-02-15/ІПК reports that the agricultural servicer the cooperative is not subject to inclusion in the Register of non-profit institutions and organizations. Such entities simultaneously do not meet all the requirements specified in para. 133.4.1 of TCU, they can not be identified as a non-profit organization for TCU purposes. Consequently, they are compelled to pay and pay the income tax in the manner established by sec. III and sub-sec. 4 of sec. XX of TCU.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On clarification of the indicators of the declaration in case of excessive withholding tax on non-resident income” of 22.12.17, No. 3110/6/99-99-15-02-02-15/ІПК reported: if a resident submitted a corrective calculation on the reduction of the amount of income tax paid to a non-resident, penalties to be not applied.
It should be recalled that if in the next tax periods the taxpayer independently finds errors in his/her previously submitted tax return, he is obliged to send a clarifying account to such a tax return (para. 50.1 of TCU).
The State Fiscal Service of Ukraine in its Individual Tax Advice “On Taxation of Optional Medical Examination of Employees” of 20.12.17, No. 3060/6/99-99-13-02-03-15/ІПК clarifies that in case of transfer of funds the health care institution for medical examination, which is not obligatory, such amount should be taxed on income tax as an additional benefit.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On payment of the Unified contribution by a person who carries out independent professional activity” of 26.12.17, No. 3136/Ш/99-99-13-02-01-14/ІПК clarified: a person, which carries out independent professional activities and does not receive income (profit) in a reported year or a particular month of the accounting year from such activity, is obliged to determine the basis of calculation of the unified contribution, which can not be less than the size of the minimum insurance premium, despite the presence of labor relations with the employer.
Representatives of the fiscal department argue: individuals who conduct independent professional activities (attorneys, notaries, etc.), must pay the unified contribution of not less than the minimum amount until they are withdrawn from the register as payers of the unified contributions. The self-employed person may be dismissed from the register on the basis of the application No. 8-OPP submitted to the controlling body at the main place of account and application for the withdrawal from the account of the payer of the unified contribution in the form No.7-USC, said the fiscal service.
The entry of a record of the termination of independent professional activity by an individual in the Register of self-employed persons does not terminate its obligations arising during the conduct of this activity and does not change the terms, the procedures for fulfilling such obligations and the application of sanctions for non-compliance.
The Ministry of Health of Ukraine by its Order “On the recognition as invalid the order of the Ministry of Health of Ukraine dated December 29, 1993, No. 256” of 13.10.17, No. 1254 cancelled from December 22, 2017 the List of heavy work and works with harmful and dangerous working conditions, which prohibits the use of labor of women (hereinafter − List). The action of the Order of the Ministry of Health, which was approved by the List, was terminated in order to bring normative legal acts into compliance with the requirements of gender policy.
Only chapter 3 of section I of the List “Mining Works” is in force, but it is also temporarily – until the completion by Ukraine of the procedure for termination of the Convention on the use of women’s labor in underground work in mines of any kind No. 45.
