The Verkhovna Rada of Ukraine adopted the Law “On the State Bureau of Investigation” (the bill registered at № 2114), which determined the legal basis for the establishment and activities of the Bureau.
The State Bureau of Investigation (hereinafter - SBI) is a central executive authority that carries out law enforcement activity for the purpose of prevention, detection, suppression and investigation of crimes within its jurisdiction.
The law defines the following main tasks of SBI:
- detection, solving, suppression and investigation of crimes related to the activities of organized criminal groups and organizations;
- detection, solving and investigation of cases of torture and other crimes related to cruel, inhuman or degrading treatment or punishment committed by law enforcement officers;
- detection, solving and investigation of especially grave violent crimes for which the Criminal Code of Ukraine provides for life imprisonment;
- solving and investigation of crimes committed by public officials occupying especially responsible position. The same applies to people whose positions belong to the first - the third categories of positions of State service, judges and prosecutors;
- solving and investigation of crimes committed by public officials of the National Anti-Corruption Bureau of Ukraine, prosecutors of specialized anti-corruption Prosecution Service. The exceptions are cases where prejudicial inquiry of these crimes belongs to the jurisdiction of detectives of the internal control unit of the National Anti-Corruption Bureau of Ukraine.
Also, this law:
- establishes guarantees of independence of SBI;
- forbids illegal interference of state agencies, local government authorities, political parties and other subjects of SBI activity;
- determines the powers of SBI;
- establishes peculiarities of obtaining of applications and reports about criminal offenses, people under investigation of SBI;
- determines the structure and size of SBI, the procedure for appointment of the director and his/her deputies, the powers of the director, restrictions of SBI staff;
- determines the financial and material support, social and legal defence and also responsibility of SBI employees;
- determines interaction of SBI with other state bodies, peculiarities of democratic civilian control over the Bureau activity and ensuring the transparency of its activities.
The Verkhovna Rada of Ukraine adopted the Law of Ukraine “On amendments to Section X “Transitional Provisions” of the Land Code of Ukraine on the extension of the restraint on alienation of agricultural lands” (bill № 3404).
Amendments extend the validity of moratorium on purchase and sale contract and disposal of land plots in a different way to the enactment of the law on dealings in lands of agricultural land, but not earlier than 1 January 2017.
The mentioned above moratorium during the relevant period is in effect on introducing rights to land shares (properties) to authorized capitals of business companies.
The Cabinet of Ministers of Ukraine by its Resolution “Some issue of providing of implementation of electronic service on apostille” of 04.11.15, № 890 approved the procedure for maintenance of Apostilles electronic register. According to the document, the state apostille registration should be implemented from 09.11.15.
However, before 15.12.15 the Ministry of Justice of Ukraine should provide the Register with the information about authorised signatures, seals impression or stamps of ministry officials authorized to issue the certificate, officials of state registration departments as well as state registrars. Application for apostille may be submitted by any person subject to presentation of a document certifying the identity of the citizen of Ukraine, foreigner’s national passport or a document certifying the identity of the foreigner. The original document for apostille and document on payment services should be added to the application.
It should be reminded that according to the Hague Convention of 1961 apostille is a special stamp, which is put on the official documents received from the countries - Parties to this Convention. Apostille exempts these documents from necessity of diplomatic or consular legalization. It certifies the authenticity of signature of a person signing the document and authenticity of the seal or stamp affixing the appropriate document.
The State Fiscal Service of Ukraine in its letter “On providing of tax consultations by the SFS agencies” of 06.11.15, № 23771/6/99-99-10-03-02-15 explained: the taxpayer can use tax consultation provided before 01.09.15, until it is changed or cancelled. Up to this point it is considered to be valid, and the payer acting in accordance with such consultation could not be brought to justice.
It should be noted that taxpayers worried because of amendments in Art.52 of TCU, according to which from 01.09.15 controlling authorities at district level were entitled to provide consultations only in oral form. But “immunity” is guaranteed only by written or electronic tax consultations. They are provided by tax administrations in AR of Crimea, Kyiv and Sevastopol cities, regions, interregional and SFSU.
The State Fiscal Service of Ukraine by its letter “On determination of the financial result and income tax on transactions with securities due to differences arising from transactions for the sale or other disposal of securities measured at their fair value” of 29.10.15, № 22909/6/99-99-19-02-02-15 reported that the excess costs from markdowns of securities measured at fair value (excluding government securities or local loan bonds) over previously conducted revaluation of such securities increased financial result before tax.
In turn, the price reduction that does not exceed the amount earlier conducted revaluation does not increase financial results determined according to Accounting Standards or IFRS before tax.
The State Fiscal Service of Ukraine in its letter “On determination of the financial result, when calculation of doubtful debts allowance and when writing off bad debts, exceeding doubtful debts allowance” of 29.10.15, № 22910/6/99-99-19-02-02-15 explained the income tax accounting of writing off doubtful and uncollectable receivables. The financial result should not be reduced before tax according to state financial control when writing off bad debts at the expense of the doubtful debts allowance. It should be noted that according to subpara. 139.2.1 of TCU the financial result before tax should be increased by the amount of the costs on creation of doubtful debts allowance.
Thus, if debts receivable, which does not meet the tax definition of bad debts (subpara. 14.1.11 of TCU), is written off to accounting expenses over doubtful debts allowance, the financial result before tax should be increased by the amount of debts receivable.
If the amount is over the allowance it should be written off on other operating expenses of uncollectable receivables that meets the tax definition of bad debt, the financial result before tax should not be increased.
In turn, the financial result before tax should be reduced only if doubtful debts allowance is adjusted downward. It should be recalled that in this case according to the accounting regulations the income is to be recognized and such adjustment levels it for tax purposes.
