The Cabinet of Ministers of Ukraine adopted amendments to the Cabinet of Ministers resolution No. 413 of June 17, 2015 to eliminate duplication of information from state bodies and enterprises, institutions and organizations on hiring an employee for the post of head.
Currently, the State Tax Service (hereinafter – STS) receives data on hiring an employee (for the post of manager) from two sources of information:
- in the order of informational interaction with the Unified State Register;
- from enterprises, institutions, organizations.
The amendments stipulate that the notification on the hiring of the head of the enterprise, institution, organization is the information received by the STS bodies from the Unified State Register of Legal Entities, Individual Entrepreneurs and Public Organizations. That is, businesses are not required to submit a notice of hiring an employee to the position of manager.
The text of the adopted resolution has not yet been made public. The draft stipulated that this resolution would enter into force three months after its publication.
The State Tax Service of Ukraine in the Individual Tax Consultation “On the possibility of storing part of the cash held through the PTR in the safe at the place of payments for the “official issue” transaction” No. 432/6/99-00-05-04-01-06/ІПК of February 3, 2020 explained how to avoid violations if the company decided not to hand over all the proceeds, but only part of it, and keep the other in the box of the payment transaction recorder (hereinafter – PTR) and safe.
According to representatives of the tax department, this can be done if the safe is located at the place of payments. However, the amount of cash at the place of settlement (in the PTR box and safe deposit box) must correspond to the amount indicated in the registrar's daily report.
Deposit or cash withdrawal from the settlement location must be registered through the PTR using the “official deposit” and “official issue” transactions, unless such deposit or issue is related to the settlement transactions. In addition, the transaction “official deposit” is used to register the amount of cash stored at the place of payment at the time of registration of the first settlement transaction, which is carried out after the execution of the “Z-report”.
At the same time, cash received at the cash desks is collected on the day of its receipt in full amount (item 11, p. II of the Regulation on conducting cash operations in national currency in Ukraine, approved by resolution of the Board of the National Bank No. 148 of December 29, 2017).
Therefore, in order to avoid possible violation of the law, such situation should be stipulated in the internal order of the enterprise, in which it should be noted that only the proceeds from sales using PTR should be stored in the safe located at the place of settlement.
State Tax Service of Ukraine in individual tax consultation “Regarding the procedure for distributor to calculate VAT tax liabilities when performing material assets write-off operations due to the expiration of their realization (consumption), if the cost of such written off material assets is further compensated by their supplier” considered the case when the distributor writes off the material assets in connection with the expiration of their realization (consumption). Moreover, the supplier compensates the distributor the cost of such material assets.
According to representatives of the tax office, since the VAT payer writes off the material assets (including those that cannot be sold due to their expiry date (consumption), then such material assets can no longer be used in business activities of the VAT payer.
In this case, the taxpayer shall, not later than the last day of the reporting (tax) period in which they are written off, make the calculation of VAT tax liabilities in accordance with item 198.5 of the Tax Code of Ukraine (hereinafter – TCU). At the same time, the tax base must be determined in accordance with item 189.1 of the TCU.
However, for this situation, the tax base determines the customs value of such material assets not their purchase price, as specified in item 189.1 of the TCU. Probably, the controllers also took into account the norms of item 190.1 of the TCU, according to which the tax base for goods imported into the customs territory of Ukraine is the contractual value, but not below the customs value of these goods. Therefore, the offsetting nature of the accrual of VAT will be shown in accordance with item 198.5 of the TCU.
In the case of further compensation to the taxpayer (distributor) of the value of such written off material, their supplier does not charge VAT liabilities for such compensation.
The State Tax Service of Ukraine, through the Large Taxpayers Office, clarified whether there were any restrictions on the use of the tax credit by VAT payers.
When carrying out operations on the supply of goods/services, the taxpayer – the seller of goods/services is obliged to draw up a tax invoice, register it in the Unified register of tax invoices (hereinafter – URTI) and provide it to the buyer at the request (item 201.10 of the TCU).
Only a properly compiled and registered in the URTI tax invoice is a reason for the buyer of such goods/services to calculate tax amounts related to the tax credit.
If such tax credit is used immediately, the questions do not arise, but if the payer did not include the obtained VAT amount in the tax credit period, then think twice.
This right is retained by the payer for 1095 calendar days from the date of tax invoice/adjustment calculation.
By the way, it is worth mentioning the tax amounts paid (accrued) in connection with the purchase of goods/services, specified in the tax invoice/adjustment calculations, registered in the URTI in violation of the registration period.
The right to include them in the tax credit arises in the reporting tax period in which such invoices/adjustments to them are registered in the URTI, but are limited to a period of 1095 calendar days from the date of drawing up of tax invoices/adjustments to such invoices.
That is, restrictions still exist, and the VAT amounts indicated in the tax invoice/adjustment calculations are included in the tax credit, beginning with the VAT tax return for the tax (reporting) period in which such a tax invoice is registered in the URTI, and ending with the VAT return for the tax (reporting) period during which the 1095-day period expires from the date of such tax invoice.
The State Employment Service has named the professions most in demand among employers in Ukraine.
Currently, the greatest demand of employers is observed for skilled workers – drivers, seamstresses, electricians, locksmiths, electric and gas welder.
Equally in demand are gas station operators, track installers, turners, tractor operators, boiler operators and machinists, complex housekeeping workers, painters, masons and joiners.
There is a shortage of skilled service workers, such as salesmen, cooks, security guards, waiters.
The service industry also requires caregivers' assistants, junior nurses, bakers, bartenders, social workers and hairdressers.
Demand for professionals and experienced specialists – accountants, doctors, nursery teachers, pharmacists, teachers and engineers in various industries – remains high.
Among the simplest professions, the most demanded are utility workers, cleaners, loaders, janitors, heaters, packers, storekeepers, kitchen workers and guards.
