The Cabinet of Ministers of Ukraine by its Resolution “On Approval of the criteria for assessing the risk degree from conducting business activities in the field of medicinal products production, wholesale and retail trade in medicinal products, import of medicinal products (in addition to active pharmaceutical ingredients) and in the field of quality control of medicinal products and under which to be determined periodically the implementation of planned state supervision measures (control) by the State Service for Medicinal Products and Drug Control” of 05.06.2019 No. 465 approved criteria, under which to be assessed the risk of economic activities in manufacturing, wholesale and retail sale of medicines and their import.
It should be recalled that the frequency of scheduled inspections depends on these criteria. It’s about checking the State Service for Medicinal Products and Drug Control.
The criteria for assessing the risk degree from the relevant activities implementing will be:
- kind of economic activity carried out by the business entity;
- number of pharmacy establishments in such entity;
- type of medicine, the production of which is carried out by the entity;
- taxation system applied by the entity;
- availability of quality management system that meets the standards;
- presence of violations detected by the results of a previous state supervision measure;
- existence of a decision to impose a prohibition on the circulation of a medicinal product manufactured or imported by a business entity or a negative opinion on the quality of the medicinal product imported into Ukraine issued during the last three years;
- presence of a case of bringing officials to the administrative responsibility for violations in the field of medicines quality control over the last three years.
Depending on these criteria, business entities belong to one of three levels of risk – high, medium or insignificant. In this area referring to the corresponding sphere is carried out taking into account the sum of points calculated according to all criteria. If the activity of the subject is recognized with a high risk, then the planned inspection of the State Service for Medicinal Products and Drug Control may visit him/her no more than once every two years. With an average risk – no more than once every three years, with insignificant – no more than once every five years.
Let’s say the most points have the following activities, such as industrial production of drugs, their import or wholesale trade. Two points will be added by a stay in a simplified system, while the overall tax system is rated zero. Also, zero points will be those business entities that can boast a certificate of compliance with the conditions of production or distribution. The absence of facts of violations or fines of officials during the last three years will definitely postpone a planned inspection. But the presence of a critical or significant violation of the license requirements, as well as a decision to ban the circulation of medicines produced or imported by the relevant subject will add points.
Prior to the occurrence of this act, high-risk entities were automatically considered by all those involved in the manufacture of medicinal products, their wholesale and retail trade (the Cabinet of Ministers Resolution of 10.09.2008, No. 843). Therefore, pharmaceutical companies and pharmacies were to undergo scheduled inspections of the State Service for Medicinal Products and Drug Control no more than once a year. Controllers regularly visited were pharmaceutical giants as well as individual pharmacies. And even honest compliance with the requirements of the law did not save from annual inspections. At the moment, the scope of activity and the absence of violations are put forward.
The State Fiscal Service of Ukraine in its Individual Tax Advice “On Accrual of Depreciation on Leased Fixed Assets” of 07.06.2019 No. 2598/6/99-99-15-02-02-15/ІПК assured that for the calculation of depreciation, in tax accounting costs for improvement (repair) of leased objects should be credited to a separate tax group 9 “Other fixed assets” with a minimum useful life of 12 years.
In order to determine the object of taxation, the lessee must, in particular, make the following adjustments:
- increase the financial result before tax to the amount of accrued depreciation of the cost of repairs of leased fixed assets (hereinafter – FA) in accordance with Accounting Standards or IFRS;
- reduce the financial result before tax to the amount of calculated depreciation of the cost of repairs of leased FA, determined in accordance with the provisions of Art. 138 of the Tax Code of Ukraine (hereinafter – TCU).
Tax accounting of repairs aimed at maintaining the object of lease in working condition, is fully focused on accounting. Sec. III of TCU do not provide for differences for such cases, except for general “non-profit – non-resident” restriction set forth by para. 140.5.4 of TCU.
The National Bank of Ukraine informed that business should not submit declarations on currency values and other property located outside Ukraine after entry into force on February 7, 2019, by the Law of Ukraine “On Currency and Currency Transactions”.
Despite the abolition of the requirement to file a declaration in February this year, the business continues to do so. The National Bank officially returned about 200 such declarations only during the last two months.
Thus, the National Bank of Ukraine once again draws attention to the business that the declaration of currency values and other foreign property has been canceled.
Previously, in declarations it was necessary to provide information in a significant amount, in particular, about: financial contribution on accounts; deposits and contributions in foreign banks; funds of branches abroad; purchase of securities, insurance policies, real estate; amounts of funds transferred abroad; property and goods transferred to foreign affiliates; amount of income received outside Ukraine; the amount of taxes paid abroad; amount of received export proceeds; amount of funds transferred for imported goods, etc.
The State Service of Ukraine on Labor explained how to calculate the compensation for unused days of annual leave in the case of dismissal when a maternity leave based on a salary or UAH 4 173, how such compensation should be taken into account when determining the additional payment to the minimum wage.
In order to calculate the amount of compensation for unused vacation, it is necessary to act in accordance with the Procedure for Calculating the Average Salary, approved by the Resolution of the Cabinet of Ministers of Ukraine of 08.02.1995, No. 100.
The periods of work included in the length of service for the provision of annual leave are indicated in Art. 9 of the Law of Ukraine “On Leaves” of 15.11.1996, No. 504/96-ВР.
The period of a maternity leave is not taken into account for the length of service, which gives the right to annual basic leave.
The calculation of the average wage for the payment of compensation for unused vacation is carried out in accordance with sub-para. 1 of para.2 of Procedure No.100 on the basis of payments for the last 12 months preceding the month of payment of compensation. At the same time, it is excluded from the accounting period, holidays and non-working days, as well as periods during which the employee did not work and his/her earnings to be not saved or was partially saved (sub-para. 6 of para.2 of Procedure No. 100). In particular, on this basis, it is excluded from the calculation period, maternity leave (according to medical indications – up to six, and in some cases provided for by law – up to 16 (18) years).
If for the entire account period there is a maternity leave for up to three years, there is no data on the salary calculated in the calculation period, then the average daily salary is calculated on the basis of the official (monthly) salary (tariff rate) established at the time of its calculation (sub-para. 3 of para. 4 of Procedure No. 100). In this case, without taking into account various surcharges, allowances, bonuses, etc. (the letter of the Ministry of Social Policy of 08.04.2016 No. 383/13/84-16).
That is, there is no reason to use the minimum wage for calculating the average wage (from January 1, 2019, it amounts to UAH 4 173). The amount of compensation for unused vacation is not the salary paid by the employer to the worker for the work performed by him/her. Consequently, the amount of compensation for unused vacation days is not taken into account as a salary for comparison with the minimum wage.
This means that the amount of compensation for unused vacation should not be “reached” to the level of minimum wage, if it is accrued in a smaller amount.
