September 10 - 14, 2018. The Ministry of Justice of Ukraine updated the application forms in the field of state registration of legal entities, individuals-entrepreneurs and nongovernmental establishments

The State Fiscal Service of Ukraine in its Individual Tax Advice “On the Limitation of Cash Settlements” of 31.08.2018, No. 3802/ІПК/26-15-13-09-15 reported that companies can settle in cash within one day by one or more payment documents with individuals in the amount of up to UAH 50 thousand inclusive.

However, this restriction does not apply to:

• settlements with budgets and state trust funds;
• voluntary donations and charity assistance;
• use of cash issued for business trips.

Therefore, the company can make settlements within one day to pay dividends with one individual in the amount of up to UAH 50 thousand inclusive.

The State Fiscal Service of Ukraine of category 103.04 “ZIR” answered the question “Does the object of taxation of personal income tax arise, if a legal entity (employer) compensates to an individual (to employee) the cost of the preliminary medical examination paid by him/her before the employment?”.

Representatives of the fiscal department noticed that if the legal entity (employer) at the expense of own funds reimburses to the individual (employee) the cost of the preliminary medical examination paid by him/her by the employer, then the amount of such compensation is included in the total monthly (annual) taxable income of the employee as additional benefit, and is taxed by the personal income tax on general grounds.

At the same time, the total monthly (annual) taxable income of an individual (employee) does not include the employer’s expenses for the obligatory preliminary (before hiring) medical examination of such an individual, if the list of occupations, industries and organizations whose employees are subject to mandatory preliminary medical examinations, is subject to the Law of Ukraine “On Protection of the Population against Infectious Diseases” of 06.04.2000, No. 1645-ІІІ.

The State Fiscal Service of Ukraine in its Individual Tax Advice “On the Procedure for computing the adjustment calculation to the tax invoice drawn up in accordance with para. 198.5 of the TCU” of 20.07.2018, No. 3198/6/99-99-15-03-02-15/ІПК clarified that for the purpose of registration in the URTI of the adjustments calculation to the tax invoice, drawn up in accordance with para. 198.5 of the TCU, in the form and in the manner which did not apply at the date of making such calculation, and the current Procedure for filling in the tax invoices approved by the order of the Ministry of Finance of Ukraine from 31.12.2015, No.1307, to be provided other conventional Tax Identification Number than specified in the tax invoice, in that adjustments calculation it should be specified the type of cause and conditional TIN, specified in the tax invoice.

In the table part of such adjustments calculation, the in those columns, the completion of which is provided, with the sign “-” indicates the indicators for the goods/services that begin to be used in taxable transactions within the scope of economic activity or corrected (that is, such indicators are “zeroed”). In this case, in column 1 of such adjustment calculation, in a mandatory manner the number is indicated by the order of the consolidated tax invoice, which is adjusted.

In the second line of the adjustment calculation to such an invoice payer should indicate corrected indicators of the volume of goods/services. In this case, in column 1 of such adjustment calculation, it should be specified a new sequential line number, which was not included in the consolidated VAT invoice.

In column 2 of the adjustment calculation in all lines that are filled in accordance with this adjustment, its reason should be indicated – “Adjustment of the consolidated tax invoice, drawn up in accordance with para. 198.5 of Art. 198 of the TCU”.

In column 3 “Nomenclature of goods/services, the price or amount of which to be adjusted”, the adjustment calculation to such a consolidated tax invoice, it should be indicated the dates of compilation and the order numbers of the tax invoices drawn up for the purpose of calculating tax liabilities in accordance with para. 198.5 of the TCU, according to which adjustment to be carried out. In addition, each such tax invoice is indicated on a separate line.

The Ministry of Justice of Ukraine by its Order “On Amendments to Certain Application Forms in the Field of State Registration of Legal Entities, Individuals - Entrepreneurs and Public Formations” of 29.08.2018, No. 2824/5, amended the forms of applications in the field of state registration of legal entities, individuals - entrepreneurs and non-government organizations:

• Form 1 “Application for the State Registration of a Legal Entity”
• Form 2 “Application for the State Registration of the Transfer of a Legal Entity to Activity on the basis of its own constituent instrument or model statute”
• Form 3 “Application for the State Registration of Changes in the Information about the Legal Entity Contained in the Unified State Register of Legal Entities, Individuals - Entrepreneurs and Non-Government Organizations”
• Form 4 “Application for the State Registration of a Separate Subdivision of a Legal Entity”.
• Form 5 “Application for the State Registration of Changes in the Information about the Separated Subdivision of a Legal Entity Contained in the Unified State Register of Legal Entities, Individuals - Entrepreneurs and Non-Government Organizations”
• Form 6 “Application for the State Registration of the Termination of a Separated Subdivision of a Legal Entity”
• Form 8 “Application for the State Registration of the Termination of a legal entity as a result of its Reorganization”
• Form 9 “Application for the State Registration of the inclusion of information about a legal entity in the Unified State Register of Legal Entities, Individuals - Entrepreneurs and Non-Government Organizations”
• Form 22 “Application for the State Registration (accreditation) of a Separate Subdivision of a foreign Non-Government Organization, Representative Office, Branch of a Foreign Charitable Organization”
• Form 23 “Application for the State Registration of Changes to the Information on the Separated Subdivision of a Foreign Charitable Organization contained in the United State Register of Legal Entities, Individuals – Entrepreneurs and Non-Government Organizations”

In addition, the technical administration of the Unified State Register of Legal Entities, Individuals – Entrepreneurs and Non-Government Organizations is instructed to insure the mandatory filling in the information on the presence or absence of the ultimate beneficial owner (controller) of a legal entity and information about him/her.

The Order comes into force in 10 days after the date of its official publication.

The Ministry of Social Policy of Ukraine in its letter “On Payment Deadlines of Wages” of 23.07.2018, No. 1305/0/101-18/28 reports that wages are paid not less than twice a month, due to a period of time not exceeding 16 calendar days, and not later than 7 days after the expiration of the period for which it to be paid. Consequently, an enterprise can pay salary and three times a month.

The first half of a month is to be considered 15 calendar days from the 1^st to the 15^th.  The second half - from the 16^th to the 30^th (31^st) day. That is, the wages for the first half of the month is paid not later than from the 16^th to the 22^nd day, and for the second half - from the 1^st to the 7^th day of the next month. Specific deadlines for the payment of wages are set in a collective agreement or other normative act of the employer. If the day of payment of wages coincides with the weekend, holiday or non-working day, wages are to be paid on the eve of them. The next payment is carried out on certain days.