The Cabinet of Ministers of Ukraine by its Resolution of 29.01.2014 № 31 matched with the legistation on an unified social contribution procedure of its calculation and payment for certain categories of insured persons:
1) passing military service in the Armed Forces and other security agencies (Security Service of Ukraine , the Ministry of Internal Affairs , the Civil Protection authorities );
2) receiving benefits for child until they reach the age of 3;
3) unemployed able-bodied persons who are caring for a disabled group I , a disabled child or elderly persons and receive state assistance;
4) parents and child minders of family-type homes , foster -parents receiving state assistance.
Innovations, provided by the document, are the replacement of Pension Fund of Ukraine authorities on tax authorities , increase the maximum size of the income of one person , which is charged with an unified social contribution from 15 to 17 of personal exemption, establishing by the Ministry of Revenue and Duties of Ukraine in agreement with Pension Fund of Ukraine and the social insurance funds reporting deadlines.
The Cabinet of Ministers of Ukraine by its Resolution of 29.01.2014, № 33 approved basic standard of share of profits contribution, which is used for payment of dividends on the results of financial and economic activity in 2013of business entities in the authorized capital of which is contained corporate law of State in the amount of 30%.
If non-payment of dividends up to 1 July 1 2014 on the basis of financial and economic activity in 2013, the contract with the head of the business entity will be cancelled.
The Ministry of Revenue and Duties of Ukraine by its Order of 17.01.2014 № 32 approved the reference on ownership in private person of land plots (the form№3ДФ ) . It confirms the right of such person to receive income from the tax withholding agent without personal income tax.
The reference is issued to owners of agricultural products, grown, fattened , caught , collected , produced , manufactured, processed or processed directly by private person on land plots, granted in the size, established by the Land Code of Ukraine.
This form differs from the current by availability of two new margins where should be shown the information on land shares allocated in kind (on site ), in particular , are not used ( leased, serviced) .
The Ministry of Revenue and Duties of Ukraine in its letter of 24.01.2014 № 1700/7/99-99-15-04-01-17 reminded about the features of toll for use of radio- frequency resource , and noted that for its declaration is used acting form of calculation, approved by order STA .
Payers should submit to regulatory authorities copies of licenses for use of radio- frequency resource, licenses for broadcast and permissions to use radio and electronic means and emitting devices within a month after their issuance.
In case of non-payment within six months, the relevant license and permission are canceled without compensation of losses and debt enforcement.
The Ministry of Revenue and Duties of Ukraine in its letter of 16.01.2014 № 842/7/99-99-15-04-01-17 reminded that since 1 January 2014 the rates of fee for special use of forest resources increased by 2 times.
Calculation and payment of fees in 2014 remained unchanged.
Deadlines for providing the calculation and payment of tax liabilities for special use of forest resources:
- 2013 : 10 of February and 19 of February 2014;
- I quarter 2014 : 12 of May and 20 of May 2014 ;
- half of 2014 : 11 of August and 19 of August 2014 ;
- three quarters of 2014 : 10 of November and 19 of November 2014 ;
- 2014 : 9 of February and 19 of February 2015
The Ministry of Foreign Affairs, the Ministry of Education and Science, the Ministry of Justice of Ukraine by joint Order of 05.02.2014 № 41/101/250/5 amended the rules of apostille on official documents attachment, intended for use in other states .
Payment for services on apostille attachment conducted by transfer of funds through banks, post offices or software and hardware self-service .
The terms of keeping order books on providing apostille services (from 75 to 25 years ) and receipts for service ( from 75 years to 3) .
Note that the apostille - one of the ways of legalization of documents , for example reference on the amount of paid tax abroad, which could be counted to reduce tax liabilities in Ukraine.
National Commission on Securities and Stock Market by its decision of 27.12.2013 № 2998 approved the Regulation on the Procedure of issuance of corporate bonds, bonds of international financial organizations and their circulation.
National Commission for the State Regulation of Financial Services Markets by its Regulation of 30.01.2014 № 278 issued new edition of the Model rules of construction funds (CF).
According to the Model Rules manager should conclude with the developer agreement under which the developer agrees to build one or more construction projects , put into operation in accordance with legislation and handed over CF investment principals in a timely manner, and the manager is committed undertake to carry out construction financing of construction projects on a contract basis .
This contract should contain a commitment of the builder after construction hand over investing in property principals CF under the terms of the Law 'On financial and credit mechanisms and management of property in housing construction and real estate' and these Rules.
For a construction project, the developer has no right to enter into agreements with various managers of CF.
State Agency for Tourism and Resorts in its letter of 27.01.2014, the № 260/60/2-14 reports that the legal basis for assessment procedures of hotels, which is owned to private person - entrepreneur, on accordance with a certain category (five stars, four, three, two stars and one star) and certificate establishing the appropriate category are not available.
This is the conclusion the authors letters were based on a determination hotels, which should be a legal entity.
