The Ministry of Revenue and Duties of Ukraine in its letter of 30.04.2014, № 10107/7/99-99-15-04-01-17 reminded that according to the Law of 08.04.2014, № 1191 -VII canceled environmental tax for the disposal of removed from service vehicles.
Consequently, persons manufacturing vehicles in Ukraine for their domestic sales in determining tax liability for the II quarter of 2014 in the declaration should indicate the number of vehicles sold in the domestic market for the period from 01.04.2014 to 17.04 .2014 (inclusive).
For imported vehicles environmental tax is not paid in submission to the customs authority of the customs declaration for such a vehicle (body) or party of vehicles (bodies) since 18.04.2014.
The Ministry of Revenue and Duties of Ukraine in its letter of 14.04.2014, № 8763/7/99-99-15-04-01-17 considered features of levying in 2014 fee for subsoil use. By the Law of Ukraine 'On prevention of financial disaster, and creating conditions for economic growth in Ukraine' of 03.27.2014, № 1166-VII amended the Procedure for the calculation of fee for subsoil use.
As mentioned Law came into force from 1 April 2014, the taxpayers calculate tax liability for payment for the use of subsoil for purposes related to mining, and for purposes not related to mining, from the II quarter of 2014.
The Ministry of Revenue and Duties of Ukraine in its letter of 18.04.2014, № 9270/7/99-99-15-04-01-17 considered features of defining coefficient of profitability of the mining enterprise.
Payers determine tax liability for fee for subsoil using the rate of profitability of the mining enterprise.
According to paragraph 3 subparagraphs 263.6.9 of the Tax Code of Ukraine mining companies, violated the terms of regular geological and economic valuation of mineral resources, should calculate tax liabilities based on coefficient that equal to three-times size of the NBU discount rate.
Territorial authorities of the Ministry of Revenue and Duties of Ukraine should consider specified deadlines for geological and economic valuation of mineral resources and inform taxpayers, whose deadline for the regular re-examination has expired, about application of the coefficient (as of 01.04.2014 was 19.5% ( NBU discount rate 6.5 % x 3).
Geological and economic valuation of mineral resources specified in line 4.3 of tax calculation payments for subsoil, approved by the Order of the Ministry of Finance of 17.09.2012, № 1000.
The Ministry of Revenue and Duties of Ukraine in its letter of 28.04.2014, № 9920/7/99-99-19-03-01-17 informed that banks determine the regular price in the normal manner.
According to the provisions of the Tax Code of Ukraine, the methodology for determining the price for banking services should be approved by the Ministry of Revenue and Duties and the National Bank in accordance with provisions of Art. 39 of TCU.
The methodology will set the specifics of defining regular price for the services provided by the banking institutions in the application of Art. 39 of TCU.
In this regard, before the approval of mentioned methodology for determining the price of banking services banking institutions in determination of regular prices in controlled operations apply the general provisions of Art. 39 of the Tax Code.
The National Bank of Ukraine issued a Decree 'On regulation activities of financial institutions and conducting foreign exchange transactions' of 29.04.2014, № 245, which is in force since 1 May.
According to the Decree:
- Canceled restrictions regarding the timing of transactions on purchase of foreign currency by banks on behalf of legal entities and private individuals - entrepreneurs, foreign missions;
- For a month restored the interim rules on zero rate for funds reserve under agreements on attracting by banks foreign currency from non-residents for a period equal or less to/than 183 days;
- Canceled restrictions on the receipt of cash from the customer's bank account in foreign currency for business trip expenses abroad.
In addition, by the Decree№ 245 for a month extended the range of activities that have been introduced by the Decree № 172 of NBU, namely:
- Allowance for residents to repay loans, financial aid in foreign currency on contracts with non-residents, including amendments to contract, not earlier than the date covered by the contract;
- Determination the maximum amount for foreign currency transfer on behalf of individuals on the current non-commercial transactions at the level of 15 000 UAH per month in equivalent (without supporting documents, from the current account in foreign currency or without opening it), and 150 000 UAH per month in equivalent (from the current account in foreign currency on the basis of supporting documents). These provisions do not apply to a number of important social payments, including expenses for treatment abroad, transportation of patients; for money transfers in case of citizens traveling abroad for permanent residence; on transfers received as wages by residents in Ukraine, and some others;
- A ban on buy/sell of foreign currency in the interbank market without currency delivery.
