The State Fiscal Service of Ukraine clarified (explanations in 107.12, 108.01.06 subcategories of PIR of the SFS of Ukraine) that entrepreneurs - single tax payers of the third group, registered and included in the Register of single tax payers (hereinafter – ST) before 31.12.14, should not submit the statements for inclusion in the Register of ST payers of the information about their business activity line.
However, the state financial control recommended to the legal entities - single tax payers to submit such statements to the supervisory authority.
It should be noted that the norms of TCU of 01.01.15 in the Register provided for the information on activities for all the single tax payers regardless of the group where they worked (sub-s 4, 8 of p. 299.7 of the Tax Code of Ukraine).
The State Fiscal Service of Ukraine in 111.06 category of the PIR notes that the effective date of cars operation, which have been used and imported into the customs territory of Ukraine, is the date of their first registration in the State Automobile Inspectorate Department (SAI) specified in the registration documents for the right of their operation on a permanent basis. If there are no registration documents of the first car registration - the effective date of its operation is the calendar date of making (day, month, and year). And when it is impossible to determine the calendar date, this date is considered to be 1 January of car making mentioned in the registration documents.
The tax reform imposed the transport tax of 01.01.15. The legal entities and individuals (including non-residents) - the owners of passenger cars that are used up to 5 years, with the capacity of a cylinder over 3 000 cubic meters, should pay this tax.
The State Fiscal Service of Ukraine in 101.27 category of the PIR informed that VAT payers, who acquired goods and services in VAT defaulters, should reflect those transactions in corresponding lines of the VAT return together with others.
The acquisition of such goods and services should be reflected in Section II “Tax Credit” depending on the purpose for which they were bought:
- in 11 line of the VAT return, providing their use within the taxpayer’s business activities, namely:
- in 11.1 line - if the goods / services are planned to be used in the transactions at 20% and 7% rates of VAT;
- in 11.2 line - if the goods / services purchased for use in business transactions that are exempt from VAT or are not the subject to taxation;
- in 14.2 line of the VAT return - if the taxpayer does not plan to use them within the limits of his/her economic activity.
The reason for the inclusion in the return of transactions for goods and services acquisition in VAT defaulters is the primary documents, accounting registers and other documents related to the calculation and payment of taxes and duties, which introduction is provided for the legislation.
The State Fiscal Service of Ukraine on its official website reported that the unified social tax (UST) in 2015 should be paid on the active non-budgetary accounts opened in the authorities of Treasury under the balance account 3719, entered into force of 01.10.13.
The controllers promised to inform about the opening of new accounts with prior notice.
The Ministry of Finance of Ukraine in its letter “On the issuance of business transactions by the accounting statement” of 05.08.14, № 31-11410-08/23-2303 indicated: if the business transaction was issued by the accounting statement, so there should be requisites provided for by p.2 of the Art.9 of the Law of Ukraine “On Accounting and Financial Reporting in Ukraine” of 16.07.99, № 996-XIV and p.2.4 Regulations on the documentary providing of the records in accounting, approved by the order of the Ministry of Finance of Ukraine of 24.05.95, № 88.
The National Securities and Stock Market Commission of Ukraine (hereinafter – NSSMCU) is going to form a list of stock market traders in the ATO area and in the temporarily occupied territory (the resolution of the NSSMCU “The guidelines for prevention of the violations of the rights of investors and adoption of measures on the avoidance of the risks in the course of professional activities in the territory of antiterrorist operation and temporarily occupied territory” of 03.03.15, № 282).
This list of the dealers in securities, the assets management companies, the corporative investment funds would be opened and posted on the website of the NSSMCU.
They are advised to change the location, to open (move) the specialized structural subdivisions and / or separate subdivisions from the ATO area and the temporarily occupied territory to the territory of Ukraine outside the territory of ATO and temporarily occupied territory.
The other stock market traders by the time of change of location are advised to refrain from the commitment on the conclusion of any transactions on securities and other financial instruments involving the stock market traders and the assets management companies, which are included in this list.
In addition, the stock exchanges are recommended to refrain from the receiving of the applications on the account dealing and other financial instruments, applied by the stock market traders, which have not been re-registered from the ATO area or the Crimea.
The Social Insurance Fund for temporary disability in its letter “On the issuance of maternity certificates to the women – the Chernobyl victims of the fourth category” of 28.01.2015, № 2.4-15-171 mentioned: due to the fact that from 01.01.2015 there were no zones of the enhanced radioecological monitoring in Ukraine, the women – the Chernobyl victims of 4 category lost the right to the extended maternity leave (180 calendar days).
Therefore, from 2015 the medical sick-leave certificates should be issued to such persons on a general basis – for 126 calendar days.
However, the medical and preventive treatment facilities continue to issue the temporary disability leave to such women for 180 calendar days. According to the pp. 6.3, 6.11 of the Instruction on the Procedure for issuing of the documents certifying the temporary disability of the citizens, approved by the Ministry of Health of Ukraine of 13.11.01, № 455. And they still include the norm on the issuance of the medical sick-leave certificates to the women - the Chernobyl victims of 1-4 categories, 180 calendar days of duration.
This situation led to the inability of the insurers and the Agencies of Insurance Fund from disability to finance the maternity aid, and this in turn violated the right of the insured persons on the timely receipt of the aid.
Taking into consideration that law takes precedence over any delegated legislation, the management of insurance Fund from disability insists on the regulation by the Ministry of Health of Ukraine of the issuance by the health care facilities of the temporary disability leaves due to maternity to the Chernobyl victims of 4 category.
