The Cabinet of Ministers of Ukraine by Resolution № 139 of 06.03.2013 approved the Procedure of state registration (re-registration) of foreign investment and its cancellation, which defines the procedure for filing documents, their consideration and implementation of state registration (re-registration) of foreign investment and its cancellation. Thus, the state registration (re-registration) of foreign investment and its cancellation of a Council of Ministers of Crimea, regional, Kyiv and Sevastopol city state administrations in the 7-day period from the date of submission of the relevant documents by the foreign investor.
The Cabinet of Ministers of Ukraine registered in the Verkhovna Rada a draft law № 2484 of 06.03.2013 , which proposes to exclude from the Law № 2390-VI of 01.07.2010 «On Amendments to the Law of Ukraine “On state registration of legal entities and individuals – entrepreneurs” regarding on simplification of state registration mechanism of the termination of business entities» the items, which stipulate the completion of the term of inclusion in the legal entities and individuals - entrepreneurs Unified State Register of information on legal entities and IE registered before 1 July 2004.
The Cabinet of Ministers of Ukraine registered in the Verkhovna Rada a draft law № 2495 of 06.03.2013, which proposed to reduce the list of documents required for registration of medicines, which are based on or related to the intellectual property, which, according to the Ukrainian laws, issued a patent . For the state registration of such medicines, the applicant will not need to submit a properly certified copy of the patent or license, which permits the production and sale of registered medicines, as well as a document confirming the patent validity in Ukraine.
The Cabinet of Ministers of Ukraine by Resolution № 153 of 13.03.2013 approved the procedure of compensation to employers of the actual costs associated with the single fee payment for an obligatory state social insurance, which is determined the payment mechanism in pension fund in the regions, cities and cities districts, of the compensation to the employer the actual costs amounting to 50% of the accrued a single contribution for obligatory state social insurance for each person, employed on a new job.
The Ministry of Finance of Ukraine by Order № 73 of 07.02.2013 approved the National regulation (standard) of accounting 1 'General requirements for financial statements'.
National Commission on carrying out state regulation in financial services markets by Order № 2671 of 11.12.2012 presented a new edition of the Regulations of the investment declaration of non-state pension funds, which are determined by the rules of preparation, requirements and procedures for registration of investment declaration of non-state pension fund and changes in it of the National Commission on carrying out state regulation in financial services markets. Thus, the investment declaration is submitted for registration in National Commission on carrying out state regulation in financial services markets after private PF entering in the State Register of financial institutions.
National Commission on Securities and Stock Market by Solution № 131 of 05.02.2013 determined that the securities dealer must submit to a public information database of National commission on securities and stock market for further placing the information about the all perfect out of the Stock Exchange it or with its participation securities transactions to be issued within two business days after the date of the transaction for equity securities in accordance with appendix 1 to the solution.
In addition, it was found that the Stock Exchange is required to file in a publicly available information database of National commission on securities and stock market for the further placing the information on the of all its transactions committed on the securities to be issued by the end of the next business day after the date of the transaction on the equity securities in accordance with the appendix 2 and 3 to the solution.
The National Commission on Securities and Stock Market by Decision № 63 of 22.01.2013 adopted the status of advertising of securities and the stock market, which defines the requirements for securities and the stock market advertising, order of submitting in National commission on securities and stock market the project of advertising (changes to advertising) of securities market and the stock market, the suspension and resumption of its distribution. The distribution of securities and the stock market advertisements can be done through all the advertising means provided by law, under the condition its prior submission in the National commission on securities and stock market.
National Bank of Ukraine by Resolution № 42 of 12.02.2013 determined that the operation to receive cash in UAH for its further transfer with payment devices and through a cash items (workplace employee, arranged payment device that allows you to initiate the transfer) is performed exclusively: banks, commercial banks' agents - legal entities that have entered into agency agreements with banks, non-bank financial institutions, which, according to Ukrainian legislation, licensed by the relevant authority to transfer funds and are the paying organizations and/or the participants in the payment system and operate in accordance with agreed by the National Bank rules of the payment system.
Social Insurance Fund for temporary disability by letter № 04-29-397 of 20.02.2013, reports that according to Art. 7 of the Law of Ukraine № 2240-III of 18.01.2001 “On universal compulsory state social insurance in connection with a temporary disability and costs caused by the burial of” the insurance experience - a period (term), during which a person is subject to compulsory state social insurance in connection with temporary disability claims and costs, arising from the burial, and for which the employer or him paid monthly the insurance payments to them in an amount not less than the minimal insurance fee, except in cases that provided by paragraph 2 of this part.
State Property Fund by Order № 201 of 15.02.2013 approved the new List of documents to be submitted to the lessor to lease the property belonging to the state ownership. Specified of Lists defined documents, which are served by individuals and legal persons with the corresponding statements to lessors for the conclusion of leases for rental propertyre, relating to state ownership.
State Property Fund by Order № 210 of 19.02.2013 approved the form of the certificate of competency assessor in the direction of training 'Assessment of in the material form' and 'Assessment of integral property complexes, shares, securities, property rights and intangible assets, including the rights of to intellectual property '.
Pension Fund of Ukraine by Decree № 2-9 of 11.02.2013 was amended in Order to report to the Pension Fund of Ukraine in electronic form, which, among other things, provides that the policyholder shall give the report in full. The report, compiled with violation of the order of the formation and submission of reports regarding the amounts accrued single contribution for obligatory state social insurance, including without obligatory requisites stipulated in par. 2.8 section II of this Order, shall not be considered as the report and is considered as such, is not was applied.
State Tax Service of Ukraine by letter № 406/L/15-3114 of 25.01.2013 noted that in the case if the insured sums are not paid directly to affected, but to focus on purchase from VAT services for repair, replacement, reproduction of insured object or commodity and materials, to be used in the process of repair (parts and other consumables, etc.), then the calculation of the sum of payment and such a purchase takes into account the amount of VAT.
State Tax Service of Ukraine by letter № 413/5/15-3116 of 15.01.2013, noted that if the tax consignment note and/or calculation of corrections to it registered in the Unified Register tax invoices in the month following their extract (within the time limit under the Tax Code for registration in the register of tax invoices), the company - buyer of goods (services) may show a tax invoice and/or payment corrections to it in the tax credit in the month of their discharge and included in the register of invoice this month, provided that such goods (services) are purchased for their further use in taxable transactions within the business enterprise.
State Tax Service of Ukraine by letter № 7082/0/61-12/18-8515 of 13.12.2012, noted that according to the legislation, the provision of electronic copies of the issued and received tax invoices register do not depend on the state of business of the taxpayer, as well as the presence or no tax liability and the tax credit in the respective period. That is, for the VAT declaration, filled with crossed out sections, the taxpayer must attach copies of the register of issued and received tax invoices in electronic form for the reporting period.
State Tax Service of Ukraine by letter № 3360/6/15-3115 of 05.03.2013 recalled that, temporarily, from 1 January 2013 to 1 January 2023, are exempt from VAT transactions for the supply of software products, but this does not apply to of the supply of services in the field of information.
State Tax Service of Ukraine by letter the № 3339/6/15-33-15 of 04.03.2013 clarified that the main criterion for classifying enterprises as agricultural production is in the relevant volumes of agricultural goods (services) on their own or leased fixed founds. In addition, the STS noted that agricultural companies that rent land plots for agricultural purposes, according to p. II of the Law 'On Lease of Land', are required to conclude land lease contracts with lessors.
The State Customs Service by letter № 11.1/2-12.4/2125-EP of 04.03.2013 clarified that by the international agreements of Ukraine, entered into in accordance with the law, there is a possibility of use for goods declaration to the customs transit regime, in particular, the following documents: baggage check, traffic documents by type of DR-12 and DR-12b, delivery bill “Terrestrial dispatches” CN37, “Airmail” CN38 and “Terrestrial dispatches air lifted (SAL)” CN41.
Contact with the experts GC 'De Visu' for advice on various aspects of financial activities by phone in Kyiv: 8 (044) 279-40-00, 8 (044) 279-00-00.
