The State Fiscal Service of Ukraine in its Individual Tax Advice “Can individual – entrepreneur become a subject of registration of the excise warehouse within the meaning of the TCU of 01.07.2019?” of 24.05.2019, No. 2377/ФОП/Г/16-31-13-02-14/ІПК reported: if an individual entrepreneur carries out its activity exclusively with the provision of services to third parties for the transport of liquefied gas by own motor transport and is not the payer of the excise tax and the owner of the fuel, then such an individual entrepreneur is not the manager of the excise warehouse mobile.
Representatives of the fiscal department reminded that the vehicle acquires the status of the excise warehouse mobile in the period of its use for:
a) the movement of fuel or ethyl alcohol, which to be realized (except for fuel or alcohol of ethyl transferring through the customs territory of Ukraine in transit or in transit), in it by the customs territory of Ukraine;
b) the storage of fuel or ethyl alcohol in it in the customs territory of Ukraine;
c) the importation of fuel or ethyl alcohol into the customs territory of Ukraine, from which the excise tax has been paid or under the conditions specified in Art. 229 of the Tax Code of Ukraine (hereinafter – TCU).
An excise warehouse mobile is not a motor vehicle used by a business entity (which is not an administrator of the excise warehouse) to move its own fuel or ethyl alcohol in the customs territory of Ukraine for the needs of its own consumption or industrial processing.
The State Fiscal Service of Ukraine in its Individual Tax Advice “Is the company an excise warehouse if it sells coupons?” of 27.05.2019, No. 2383/6/99-99-12-02-02-15/ІПК considered the following situation. The company sells fuel stamps in its territory. Fuel at these coupons is issued at sales points belonging to other business entities. Can the issuance of fuel coupons be considered as the fuel sales transaction of from the excise warehouse? Should a license for this activity be purchase?
The tax authorities explained: transactions on the implementation of fuel cards and fuel coupons, during which fuel is physically not transmitted (released, shipped), from 01.07.2019 do not belong to fuel sales transaction within the meaning of para. 14.1.212 of TCU. Therefore, it is not needed to purchase a license.
Representatives of the fiscal department note that the sale of fuel from 01.07.2019 is any transaction for the physical transfer (departure, shipment) of fuel with the transfer or without transfer of ownership of fuel, for payment (compensation) or without payment in the customs territory of Ukraine on excise warehouse/excise warehouse mobile:
- to the excise warehouse;
- to the excise warehouse mobile;
- for own consumption or industrial processing;
- to any other people (para. 14.1.212 of TCU).
The Social Insurance Fund of Ukraine on its official website reminded that the norm of sec. 4 of Art. 19 of the Law of Ukraine “On Compulsory State Social Insurance” of 23.09.1999, No. 1105-XIV (hereinafter – Law No. 1105) defines a preventive mechanism that limits the amount of material maintenance depending on the acquired insurance record for the last 12 months prior to the onset of the insurance case. Thus, insured persons who, during the 12 months prior to the occurrence of an insured event, according to the data of the State Register of Mandatory State Social Insurance, have a period of insurance of less than six months, have the right to material maintenance in accordance with this Law in the following amounts:
1. Temporary disability allowance – based on the calculated wage (income) from which insurance premiums are paid, but not more than the amount of the benefit calculated from the minimum wage established at the time of the insured event;
2. Pregnancy-maternity allowance – in accordance with the calculated wage (income) from which insurance premiums are paid, but not more than the amount of the benefit, calculated from the double minimum wage established at the time of the insured event.
The maximum ceiling for temporary incapacity and maternity allowance for insured persons who, in the 12-month period preceding the onset of an insured event, have an insurance record of less than six months, should be applied to the amount of the benefit calculated on the basis of the general grounds. That is, the amount of temporary incapacity allowance and assistance in connection with pregnancy and childbirth is determined in accordance with the provisions of Art. 24 and 26 of the Law No. 1105, and then, if necessary, the restrictions on the amount of assistance provided for in sec. 4 of Art. 19 of the Law of Ukraine No. 1105.
At the same time, the size of the average salary per one calendar day for limitation is determined by dividing the size of the minimum wage or the double minimum wage by the average monthly number of calendar days (30.44) in accordance with para. 5 of the Procedure for calculating the average wage (income, cash security) for the calculation of payments for compulsory state social insurance, approved by the Resolution of the Cabinet of Ministers of Ukraine dated 26.09.2001 No. 1266 (hereinafter – Procedure No. 1266).
It should be noted that the insurance period for determining the amount of assistance is calculated on the basis of the personalized registration of information about insured persons of the State Register of compulsory state social insurance, and for the periods before its introduction – in accordance with the procedure and on conditions stipulated by the legislation that was in force earlier (sec. 2 of Art. 21 of the Law of Ukraine No. 1105).
Since Law No. 1105 establishes a norm of 12 months before the occurrence of an insured event, the month of the occurrence of an insured event is not included in the specified 12-month period, for which the insurance period is calculated for determining the right to material security in the amounts provided for in sec. 4 of Art. 19 of the Law No. 1105.
It should be noted that despite the fact that the insured person has an insurance record of more than eight years, acquired before 01.01.2011, in case of refusal of this person to provide the employer with information about the six-month insurance period in the 12-month period prior to the onset of insurance, the insured-employer should limit the amount of temporary incapacity benefit or assistance in connection with pregnancy and childbirth in accordance with the provisions of sec. 4 of Art. 19 of the Law No. 1105.
After providing the insured person with the information on the insurance record, the employer may not apply the restriction provided for in sec. 4 of Art. 19 of the Law No. 1105, and to make a donation of material security, taking into account the amount of salary accrued for the calculated period of time, for which the Unified Social Contribution was charged.
The National Bank of Ukraine adopted the Resolution “On Approval of the Amendments to the Instructions for the Cash Transactions by Banks in Ukraine” of 18.04.2019, No. 62 made amendment to the Instruction on Cash Transactions by Banks in Ukraine.
The mentioned document strengthened the National Bank’s supervision of the implementation of cash settlements and the conduct of cash transactions by banks in Ukraine.
Thus, the bank should take steps to study clients – business entities that receive cash from the bank for further cash settlements in order to refute or confirm suspicions about the client’s performance of financial transactions with signs of fictitious nature.
In particular, taking into account the risk-oriented approach, the bank should receive confirmation documents from the client on the basis of which cash payments are made. Such documents may include: a procurement act; a purchase note; tax calculation of the amount of income accrued (paid) in favor of individuals, and the amount of tax deducted from them, a loan agreement; supply contract; transportation contract; storage agreement, other accounting documents.
The Supreme Court of Ukraine issued a Resolution of 08.05.2019 in case No. 489/1609/17 to protect the rights of an employee who was fired for absenteeism. The claim for renewal at work, the collection of average earnings during forced absenteeism and compensation for non-pecuniary damage satisfied. The reason was that the employer had neglected the requirements for the establishment of a new workplace and transfer to work in another city. Accordingly, the order for dismissal for absenteeism was found to be unlawful.
In this case, the individual was a sales manager in the place A of a company located in the city B. At some point, the employer decided that the employee should be in village B, about which he/she sent a letter to the employee.
The court of first instance was on the side of the plaintiff, since his/her employer did not identify the work place of such a worker, and therefore the fact of violation of labor discipline is absent. After all, the employee cannot be guilty of absence in the workplace, whose location has not been reported. The letter that the worker’s place of work in settlement B was judged by the court as evidence of non-compliance by the company with the rules of changing essential conditions of work. After all, the Labor Code requires a two-month notice period for a worker to change essential conditions of work. In particular, the change of the settlement where the workplace is located. Moreover, transfer to another area is allowed only with the consent of the employee. Thus, the absence of an employee to work in connection with an illegal transfer cannot be considered as absenteeism without reasonable reason.
These findings were supported by the Court of Appeal and the Supreme Court. The latter stressed: in order to establish the fact of absenteeism, it is necessary to determine the relevance of the reasons for such absence. Reasonable reasons are those that exclude the guilt of the employee.
The employer in this case was ordered to pay the average earnings during forced absenteeism, as well as compensation for non-pecuniary damage and legal expenses to illegally dismissed.
