The Cabinet of Ministers of Ukraine made adjustments on estimated cost of projects under construction at the expense of budget funds (including funds of state companies and public utilities, institutions and organizations and credits granted under state guarantees) on which the procedure for approval of construction projects depended (see CMU Resolution “On Amendments to the Procedure for approval of construction projects and their expertise” of 26.08.15, № № 665).
Thus, the Cabinet should approve the projects costing 400 million hryvnia and more (currently the figure is 100 million). The document should be submitted to the Cabinet by central executive bodies and other public authorities by agreement with the Ministry of Economic Development, the Ministry of Finance and the Ministry of Regional Development.
The following also are entitled to approve construction projects by the decision of the Ministry of Finance:
- central executive bodies (other public authorities), if total estimated cost of projects under construction is 120 to 400 million (currently 30 to 100 million);
- government enterprises (institutions, organizations), executive bodies of village council, township council and city council – concerning projects with total estimated cost to 120 million hryvnia (now - 30 million).
Also specific deadlines of approval of construction projects are determined. It should be adopted not later than three months from the date of sending of the report to construction project owner based on the results of the expertise.
The legislatures specified that construction projects to be the subject to mandatory expertise at the expense of budget funds, if their estimated cost exceeded UAH 300 thousand.
The State Fiscal Service of Ukraine reported that entrepreneurs-single tax payers of 2 and 3 groups could sell beer retail so as without using cash register as when it mandatory available (see category 109.03 ЗИР).
Cash register is not used only performing the following requirements:
- beer should be sold in bottles and cans;
- there is no other sale of excise goods;
- income amount of entrepreneurs-single tax payers of 2 and 3 groups does not exceed UAH 1 million during a calendar year;
- rheostat controller and registration book of payment transaction should be used instead of cash register;
- the license for retail sales of alcoholic drink should be available. Please note that this license should include information about registration book of payment transaction.
The entrepreneur-single tax payer of 2 and 3 groups is required to use cash register when beer sales if it is sold by the glass. In addition, other conditions should be met:
- to sell beer by glass is permitted only through restaurant enterprises or specialized department that has the status of restaurant;
- the license for retail sales of alcoholic drink should be available. In this case, the license should include all the information on appropriate cash register.
The State Fiscal Service of Ukraine in category 103.17 ЗИР ДФС Украины
explained: if an employee sent on a business trip paid for two places in a double room of a hotel, living expenses on the basis of one room should be compensated with appropriation within expenditure of the company. If the company compensates to the employee full cost of the double room, the cost of second place in this room is to be considered as additional boon in accordance with paragraphs 164.2.17 of the Tax Code of Ukraine and be taxable at 15% (20%).
The State Regulatory Service of Ukraine by its letter “On revocation of permit documents” of 03.09.15, № 6466/0/20-15 reminds that revocation of permit documents is possible in two ways which depend on the grounds for their application:
1. According to the decision of the licensing authority provided that:
- the business entity makes an application for revocation of the permit document;
- termination of legal entity by the way of merger, joining, division, transformation and liquidation, unless otherwise provided by the law;
- termination of business activity of individual-entrepreneur.
2. According to the decision of the Administrative Court. In such a circumstance the licensing authority can file an action with the Court in case of detection false information in the application for permit document issuance and in the documents. Such documents are invalidated on the basis of the relevant decision of the Administrative Court.
The Ministry of Social Policy of Ukraine in its letter “On use of seal by business entities” of 22.05.15, № 7610/0/14-15/06 reported that all business entities that have a seal according to the statutory documents should use it.
Business entities are (para.2 of Art. 55 of the Commercial Code of Ukraine, hereinafter - CCU):
1) Economic organizations - legal entities established under the Civil Code of Ukraine (hereinafter- the Civil Code), State, public and other enterprises established under the Civil Code and other legal entities engaged in economic activity and registered in accordance with the procedure established by the law;
2) citizens of Ukraine, foreigners and stateless people engaged in business activity and registered as entrepreneurs in accordance with the Law.
It is noted: para 1 of Art. 581 of the CCU provides for that business entities could have seals. Therefore, those who do not have the seal (good example - individual entrepreneurs) are entitled to dispense with it in their business activity.
The State Inspectorate of Ukraine on Labor in its letter “On submitting of the notice of acceptance for employment of the employee” of 03.08.15, № 1364/24/21/01/2298-15 reminded that the notice of acceptance for employment of the worker of the SFS of Ukraine to be a part of conclusion of employment agreement. It consists of an issued Order and notice of the SFS and its territorial bodies.
Owners of companies (institutions, organizations) or individuals must submit such notices in one of the following ways:
- means of electronic communication using a digital signature of responsible persons in accordance with current legislation;
- in hard copies together with a copy in electronic form;
- in hard copies, if the labor contracts concluded with not more than five people.
According to representatives of agencies, the notice in hard copy could be sent by mail with notice of receipt. The date of notice is to be the date of sending of a letter in accordance with postal receipts.
It should be reminded that the employee could not be allowed to work without labor contract, part of which is notice of acceptance for employment. Otherwise, a penalty of 30 minimum wages (today it is UAH 36540) should be imposed on the employer.
