The President of Ukraine signed the Law 'On the Repeal of Certain Laws of Ukraine' of 28.01.2014 № 732-VII. The laws, determined by this document, were adopted in violation of established procedures. In particular, cancelled:
- the Law № 727 on spreading TCU on non-tax sphere and on taxation peculiarities of public associations acting as a foreign agent;
- the Law №721 of the exemption from VAT import natural gas to Ukraine transactions. It should be noted that on the same day entered into force with the same content the Law of 01.28.2014 № 736 -VII. It was adopted in compliance with the required procedure.
The Cabinet of Ministers of Ukraine by its Decree of 29 January 29 2014 changed indexation of population income procedure. Text of the Decree has not yet been made public.
In particular, specified types of income, which are not subject to indexation. Now they also include payment, calculated from the average wage (payment for vacation, sick leave, business trip). In addition, changed the mechanism of calculating the amounts of indexation if the employee works part-time - the amount of indexation should be paid proportionally to working days.
Also updated the mechanism of calculating the amounts of indexation in case of increase of wages, such as a surcharge for a temporarily absent employee or payment of premiums.
The Ministry of Revenue and Duties of Ukraine in its Letter of 29.01.2014 № 2191/7/99-99-19-03-01-17 pointed out to changes of its recommendations on drawing up of reporting on corporate income tax for 2013 . In particular, be permitted to apply the old forms, developed by the Ministry of Finance of Ukraine , but with two clarifications :
- Only for the period until will not be introduced a new form in the software of electronic reporting . About this date will be announced additionally;
- Letter concerns taxpayers reporting on a quarterly basis. For them, the reporting deadline – 10 February 2014.
Calculation of the monthly advance payment which should be paid from March 2014 to February 2015 inclusive, will be carried out in the old forms of declarations on an automatic basis (when the software will be modified ), and entered into the card 's account of the payer as follows:
- in a declaration on income tax of an enterprise (the Order of the Ministry of Finance of 28.09.2011 № 1213 ) (line 11 + line 12 - line 13.1 - line13.2 - line 13.6 of the Applications ЗП to line 13)/12;
- in a declaration on income tax of a bank (the Order of the Ministry of Finance of 21.12.2011 № 1683 ) (line 11 + line 12 - line 14.1 – line 14.2 of the Application ЗП to line 14)/12;
- in a declaration on income tax (profit) of an insurer (the Order of the Ministry of Finance of 22.06.2012 № 759) (line 13 - line 14.1) / 12.
The Ministry of Revenue and Duties of Ukraine by its Order of 05.12.2013 № 766 approved the form of a declaration on real property other than land tax.
Compared to the form of the Ministry of Finance there are several differences, but they are inessential. Attention should be paid only to one difference - in the form of detailed information about residential real estate, which is attached to the declaration , the box is added to reflect the code of the territory where the facility is located (КОАТУУ).
As it is known, the enterprise on its own calculates the amount of tax as of 1 January of the reporting year and to 20 February of the same year gives in to supervisory authority at the location of the object of taxation declaration with quarterly breakdown of the annual amount.
The Ministry of Revenue and Duties of Ukraine by its Order of 24.12.2013 № 844 amended the Procedure of registration and running settlement books, books of settlement operations .
The main changes relate to КУРО forms (on PPO and economic unit) .
КУРО form on economic unit (Appendix 2) and a section for accounting РК form КУРО on PPO (Appendix 1) were returned to its original appearance by adding some boxes .
In the Procedure of КУРО running the errors were corrected:
- ambiguous wording of duty to use КУРО on PPO and on economic unit ;
- incorrect reference to the application (Appendix 3) instead of КУРО on economic unit (Appendix 2) in the context of an authorization to perform additional totals records.
The Ministry of Revenue and Duties of Ukraine by its Order of 30.12.2013 № 866 approved the tax declaration forms for fee on parking and tourist tax .
In the new forms:
- Detailed note to box for affixing the period for which errors are corrected. Clarified that this figure is filled in case of specification of figures of declaration, filed before, with reporting or reporting new declaration for any subsequent tax (reporting) period for which data errors were identified by taxpayers.
- Specified box titles for reflecting the local government code.
The Ministry of Revenue and Duties of Ukraine by its Order of 05.12.2013 № 767 approved the form of calculating the amount of the fee for the first registration of vehicles.
In this form exist the table for recording additions in accordance with par. 46.4 TCU, according to which if the payer believes that the form of the tax declaration increases or reduces its tax liability despite TCU, he has the right to note this fact it in the provided space.
Enterprises within ten days after the first registration of vehicles in Ukraine give in to the appropriate supervisory authority of its location and of the place of registration of the vehicle calculation of the fee for these vehicles. To calculation must be attached copies of registration documents, certified by an appropriate authorized state body which carried out the registration.
The Ministry of Social Policy of Ukraine in its Letter of 14.11.2013 № 490/13/116-13 noted that fixed-term employment contract is signed when the employment relationship can not be established for a certain period depending on the type of work or its conditions, or interests of the employee and in other cases, covered by the legislation.
In the order of hiring an employee for a fixed term contract is necessary to note term of employment contract.
State ensures the financial assistance to teachers for recovery in the amount of monthly salary (wages) when vacation is provided and payment of month bonuses for seniority in size from 10 to 30% of the salary (wage) depending on employment term.
Payment of aid amounting to salary provided at the main place of work in the provision of regular vacation according to the schedule, regardless of the week (annual) teaching work or the scope of work.
The Ministry of Social Policy of Ukraine in its Letter of 10.12.2013 № 1141/13/155-13 clarified the conditions of bonus payment to a chief accountant of school. Bonuses for school leaders, educational institutions and research institutions, their deputies, determination bonuses to the salaries, provision of financial assistance made by the decision of a higher level authority within the available funds.
Specific conditions, procedure and size of staff bonuses determined by Regulation on bonus payment of the relevant authority, depending on the funds available for this purpose.
Job title 'Chief Accountant' with code 1231 (Occupational Classification ГK 003:2010) according to occupational classification relates to the professional group 'Managers of financial, accounting, economic, legal and administrative units and other leaders'. Thus, his bonuses like other workers, allowed by a decision of the head of the institution on the ground of the order .
