The State Fiscal Service of Ukraine in “On the application of penal sanctions for late payment of the unified social tax amounts” of 29.01.15, № 2625/7/99-99-17-03-01-17 provided the explanations regarding this. The fiscals would apply the financial penalties in the amount of 10% of late payment of the unified social tax amounts regardless of the date of actual payment for the nonpayment (failure to transfer) or late payment (late transfer) of the unified social tax, if the violation has been committed before 31.12.14 inclusive.
The penalty should be imposed in the amount of 20% of late payment of the unified social tax amounts, if the violation has been committed from 01.01.15.
This is because the laws and regulations have no the retroactive effect over time, except in cases where they mitigate or annul the person’s responsibility.
The State Fiscal Service of Ukraine in its letter “On Value Added Tax” of 28.01.15, № 2394/7/99-99-19-03-02-17explained how to fill a tax invoice when the services supply.
The experts report that there are two variants of filling the column 5 of the tax invoice (hereinafter – TI) regarding the transactions of the services supply:
- if the cost of service in the primary documents is defined in accounting unit, then, the appropriate symbol and code according to КСПОВО are indicated in boxes 5.1 and 5.2.
- if the accounting unit is not defined in primary, which confirms the services supply, then, the word “service” should be written in box 5.1 and the box 5.2 is not to be filled.
In turn, in box 6, which reflects the amount (volume) of the service supply, should be indicated:
- “1” – for the full supply or for the amount received on the current account as the prepayment (advance payment) in full volume for the service;
- the share of the provided (paid) service expressed decimally (eg. “0.5”) – with the partial service supply or for the amount of advance payment of the part of the service cost.
The supply price of the unit of goods/services excluding VAT in hryvnias with kopecks (unless otherwise provided for by the current legislation) is also defined in box 7 of the TI.
The State Fiscal Service of Ukraine by its letter “On unified social tax” of 29.01.15, № 1787/5/99-99-17-03-01-16 allowed the banks not to check the conformance of the paid amount of the unified social tax before the salary, which should be paid to the employees.
At the same time, the employers are still required to pay unified social tax and to provide the payment documents on the UST payment together with the documents on the salary payment. Let us recall: under the current legislation, the banks are allowed to transfer the salary (make payments) to enterprises employees only provided that the paid amount of the UST is not less than 1/3 of the funds of accrued salary on the accounting documents.
If the unified tax is less than 1/3 of the salary amount, which is to be paid, the bank carries out a “salary” transaction provided for submittal of estimation certificate by the unified tax payer. The employer should make the last-mentioned in three copies in the form of Annex 1 to the Procedure of adoption the Accounting Documents for salaries payment by the banks (hereinafter – Procedure) and should agree with the SFSU.
The decision on not allowing the banks to check the unified tax amounts is connected with the fact that when applying the coefficient, the algorithm of the filling Annex 1to the Procedure does not work and the UST amounts, indicated in the accounting documents, can be less than 1/3 of the accrued salary.
The State Fiscal Service of Ukraine in its letter “On the charging the local taxes and duties in 2015” of 22.01.15, № 1816/7/99-99-15-03-01-17 gave the clarification regarding the fate of purchased trade patents. Therefore, they are to be returned at the place of purchase.
Let us recall, the issue arose due to the abolition of the duty for certain types of business from 01.01.15. The refunds should be carried out on the procedures determined by the Art.43 of the Tax Code of Ukraine: it is necessary to apply with the appropriate application to the fiscal authority.
In addition, fiscals note: the business entities, who have violated the procedure for obtaining and the trade patent using during the period before 01.01.15, are liable in the manner and on the terms that have been valid before the indicated date.
The Ministry of Finance of Ukraine by the Order “On approval of the form of the Income tax return of income amounts accrued (paid) in favor of the individuals and the amounts of tax withheld from them (form № 1DF) and the Procedure of filling and submission by the tax agents of the Income tax return of income amounts accrued (paid) in favor of the individuals and the amounts of tax withheld from them” of 13.01.15, № 4 brought the form № 1DF in line with the current legislation.
The new form 1 DF now contains two sections:
- “The income amounts accrued (paid) in favor of the individuals and the amounts of tax withheld from them” (this part is left from the previous f. 1DF);
- “The taxation of interests, lottery gains (prizes) and the war tax”. The tax agents should indicate in the new section (second) only the general amounts of accrued and paid incomes (not applicable to interests), and also the amounts of taxes withheld from them.
In addition, in the section II of f. 1DF should not be indicated the information about the individuals, to whom the incomes are charged, and the war tax, interests, lottery gains (prizes) are withheld from these incomes.
The Ministry of Social Policy of Ukraine by its letter “Regarding the request for the receipt of the information in written form (in any form) about the conduction of antiterrorist operation in the territory where the employee worked” of 12.01.15, № 103/0/14-15/06 reported the following. The employee can confirm that his work book has been left in the ATO area, it is enough to send the appropriate request to the SSU. The request is to be in arbitrary form. Then, according to consideration results of appeals, the ATC headquarters of the SSU by the official letter should provide the information on the ATO conduction in the territory where the employee previously worked.
Let us recall, the employee, whose work book is in the ATO area, to be given its duplicate at the new place of work, the employer will need:
- the employee application in any form;
- the information from the headquarters of the Anti-Terrorist Center of the SSU about the ATO conduction in the territory where the employee previously worked.
After the restoration of access to the work book of such employee, the records from the duplicate are transferred to his work book. In this case, at the first page of the duplicate should be written: “The duplicate is annulled”, then the duplicate should be certified by the stamp of the employer at the last place of job and returned to the employee.
The National Bank of Ukraine in its letter “On the procedure for payment of mandatory state pension insurance from the transactions of the foreign currency purchase in cash” of 04.02.15, № 29-113/6779 explained the procedure for payment of pension duty in case of purchasing of the foreign currency cash by the individual – resident.
First, the responsibility of banks, non-bank financial institutions and the national mail service operator is to withhold and to pay the pension duty (2% of the transaction amount) when purchasing the foreign currency cash by the individual – resident. The above does not apply to the transactions of the purchasing of foreign currency cash for the credit repayment by the citizens.
Second, the pension duty is paid at the expense of the individuals who purchase the foreign currency. It is withheld from the money amount in hryvnia, which buys the foreign currency. Thus, the amount of the paid duty is required in the receipt of the currency exchange transaction.
Third, the pension duty is not paid when making a reverse exchange of unused cash in hryvnia for the foreign currency cash.
The National Bank of Ukraine in its letter “On the peculiarities of application of requirements of certain regulatory legal acts of the National Bank of Ukraine” of 29.01.15, № 29-213/5388 explained the peculiarities of the use of certain regulatory legal acts requirements in response for the request of the Independent Banks’ Association of Ukraine.
With a particular focus on the following:
On behalf of the individuals, the transfers of foreign currency outside Ukraine for current non-commercial transactions that do not exceed the equivalent of UAH 15 000 in one business day can be exercised as of the current account of the individual as well as without its opening.
Authorized banks are obliged to limit the issuance of cash in national currency via cash departments and ATMs within the limits up to UAH 150 000 per day per customer. This requirement does not apply to the cash for the wage payment, travel expenses (within the norms), pensions, stipends and other social and equated payments (except material aid), as well as the payment of guaranteed refund sums to the depositors at the expense of the Deposit Guarantee Fund of the individuals.
Concerning the purchase of foreign currency by the borrowers to meet the obligations under the credit agreements, it should be taken into account: the application for purchase of foreign currency is accepted by the bank to be done during 30 days from the date of its execution, and the use of purchased foreign currency according to the intended purpose is allowed within ten working days of the date of receipt to the customer’s current account.
