The President of Ukraine signed the Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine on the improvement of some issues on mobilization and social protection of citizens of Ukraine, who are to be discharged from military service during the special period or due to the demobilization announcement” of 18.03.15, № 259-VIII. This Law enhances the social protection of demobilized employees.
As it is known, for the mobilized young people (including from service in the officer personnel), who are employed for the first time, are provided the additional guarantees in employment assistance. In addition, the first work place for this category of persons (i.e. able-bodied citizens aged from 15 to 28 years) after demobilization would be provided for a period not less than two years.
The work place (position) and the average wage would be reserved for the employees, who have received a wound (other damage to health) during the military service and those who receive the medical treatment in the health care providing institutions, have been captured or declared missing. It lasts until the day following the day of such people registration for military service in the district (city) military commissariat after their discharging from military service in case of treatment termination, return from captivity, their appearance after they have been declared missing or before the day of presuming them dead by the court.
The Cabinet of Ministers of Ukraine in the Resolution “On the Higher education documents of (Diploma degrees) of state standard” of 31.03.15, № 193 regulated the list of information that should be indicated on the Higher education documents (Diploma degrees) of state standard.
The Сabinet resolved additionally:
- the marginal cost of production of the higher education document of the state standard should not be more than two non-taxable minimum incomes of the population (34 UAH);
- the previously issued higher education documents (Diploma degrees) of state standard and appendixes to them are valid and are not to be exchanged;
- the information provided for the bachelor’s degree and master’s degree diplomas, should be indicated in the specialist’s degree diploma, which would be issued in the transition period due to the entry into force of the Law of Ukraine “On higher education” of 01.07.14, № 1556-VII (hereinafter - the Higher Education Law). The data provided for the junior bachelor’s degree diploma should likewise be indicated in the specialist’s degree diploma.
Last year, the Parliament adopted the Higher Education Law, which, in particular, introduced the new levels and degrees of higher education.
The Cabinet of Ministers of Ukraine by the Resolution “On the services provision of the state registration of rights to immovable property and encumbrances thereon in shortened timelines” of 08.04.15, № 190 determined that it was possible to register the rights to immovable property under the compact procedure for the additional charges.
In particular, the Government established the short term of services of state registration of rights to immovable property - 3 working days (usual - 5), and state registration with the issuance of ownership certificate on it and also the state registration of ownership of the company as a single property complex could be conducted for 5 working days (usually – to 14).
The price for this short term should be double size of the relevant administration fee. The short term of the state registration of encumbrances is 2 hours from the time of the statement registration. The payment is established in the amount of the admin fee for the state registration of the encumbrances. The information from the State Register of rights to immovable property in paper form could be provided just in an hour from the statement registration for the double payment.
The Cabinet of Ministers of Ukraine by the Resolution “On Amendments to the Resolution of the Cabinet of Ministers of Ukraine dated 26 January 2011, № 59” of 08.04.15, № 173 adjusted the Standard regulations on accounting department of the budgetary establishment, approved by the Cabinet of Ministers of 26.01.11, № 59 (hereinafter - the Standard regulation). There are several important changes.
In particular, to the satisfaction of requirements of the Law of Ukraine “On Amendments to the Budget Code of Ukraine on the reform of inter-budget relations” of 28.12.14, № 79-VIII (hereinafter - the Law № 79) the Standard regulation got rid of all references on the obligation to coordinate the appointment and dismissal of chief accountant of the budgetary institutions with the Treasury.
Also, the requirements for the professional qualification of the head of the accounting department of the budgetary institution are removed from the Standard regulation. Instead, under such requirements now the document refers to the Guide of the typical professional and qualification characteristics of positions of government staff and the Guide of qualification characteristics of worker professions.
The Ministry of Finance of Ukraine in its letter “On the application of certain requirements of national accounting standards in the public sector” of 07.04.15, № 31-11420-07-5/12145 in connection with the entry into force of the national accounting standards in the public sector (hereinafter – the NAS) 121 “Fixed Assets” explained that the liquidation cost should to be determined for the item of fixed assets (hereinafter – FA), which residual value was equal to zero, but it to be used.
That is, when it is impossible or makes no sense to determine the fair value for the item of FA with zero residual value, its liquidity is to be established. The initial value of the item of FA is increased on the liquidity amount, and the depreciation amount is equal to zero. The liquidity is determined by the commission of the budget institution when the FA implementation or when its residual value is zero.
Also, the Ministry noted: the government employees are not required to revalue the FA. The institution may use this right if the residual value of the item of FA is significantly different from its fair (i.e. more than 10%). Then the revalue is conducted on the annual balance sheet date in agreement with the body authorized to manage the property.
The State Fiscal Service of Ukraine in its letter “On the Procedure of payments in electronic commerce system” of 30.03.15 р. № 6556/6/99-99-22-07-03-15 reminded that when the paying for goods (services) by non-cash transfer via Internet (in e-commerce system) the seller is obliged to make such payments through the cash register and draw a cheque directly to the buyer.
In addition, the filing of the document in electronic form under the transaction, which is paid with a card, is only possible in a situation, when the goods (services) are delivered to the user. When there is not the actual service delivery, when it is impossible to determine the place of settlements of its payment by the payment cards Visa and MasterCard, the cash register is NOT used. It is relevant for the information and consulting services, application software and other programs, which are provided to consumers via the Internet.
The State Fiscal Service of Ukraine in its letter of 09.04.15, № 12518/7/99-99-17-03-01-17 provided the clarification concerning the rate reduction of the unified social tax. In these given calculations, neither number of employees with disabilities, nor their assessed payments are taken into the calculation of indicators according to which the right to the reduced rate is determined. Accordingly, under the mentioned approach, the indicators of the employees with disabilities do not influence on the size of the decreasing coefficient.
The State Fiscal Service of Ukraine by the letters “The Guide № 74/1 of tax benefits that are the losses of revenues of the budget as of 01.04.2015” of 27.03.15, № 74/1; “The Guide № 74/2 of the other tax benefits as of 01.04.2015” of 27.03.15, № 74/2 updated the guides of tax benefits that are the budget revenue losses and other tax benefits as of 01.04.15. In the updated guidelines, compared to the previous (as of 01.01.15), another code names are given to the benefits on the land payment, and the fee benefits for the first registration of the vehicle are excluded from them.
The State Fiscal Service of Ukraine in its letter “On the tax exemption of labor union organization” of 31.03.15, № 6701/6/99-99-19-02-02-15 informed: the union organizations belong to the non-governmental organizations by their legal status, therefore they are the non-profit organizations according to the paras. 133.1.1 of the TCU. Of course, if they are registered in the Register of non-profit institutions and organizations (including before 01.01.15), and their goal is not the receiving and distribution of the profit.
Thus, the labor union organizations do not pay the income tax.
The State Registration Service of Ukraine in its letter of 06.04.15, № 32/06-15-15 “On some issues related to the entry into force of the Law of Ukraine of 12 February 2015, № 191-VIII “On Amendments to Certain Legislative acts of Ukraine on the Business Environment Simplification Task (deregulation)” explained: the differentiated administrative fee for state registration of rights to immovable property and their encumbrances was implemented from 05.04.15.
The fee size depends on the following factors:
- the area of the real estate property, the right on which claimed before the state registration;
- the status of the claimant (individual or legal entity).
The administrative fee size is determined as a percentage of the minimum wage.
These amendments are made to the Law of Ukraine “On State Registration of Rights to Immovable Property and Their Encumbrances” of 01.07.04, № 1952-IV (hereinafter - the Law № 1952) by the Law of Ukraine of 12.02.15, № 191-VIII, which entered into force on 05.04.15.
It should be added that before 05.04.15 the Article 29 of the Law № 1952 provided for the collection of the state duty for such a state registration.
The National Bank of Ukraine by the NBU Board Resolution “On Amendments to Certain legislative acts of the National Bank of Ukraine” of 14.04.15, № 248 adjusted the foreign currency sale regulations to the legal entities.
The Bank is not entitled to execute an order of the resident-customer (excluding individuals) to buy foreign currency, if the person has the foreign currency on the current and deposit accounts in this and / or other banks in the amount of USD 10 thousand (equivalent) or more. The certain costs are not taken into account in this amount determining.
Therefore, the National Bank expanded the list of cases when the foreign currency, which is placed on current and deposit accounts of the resident (excluding individuals), is not taken into account to determine the amount of funds, when its reaching the right to buy the currency would be limited.
At the same time, the bank are entitled to execute their orders on the exchange of foreign currency of the first group of the Classifier to the foreign currency of the second group of the Classifier to help the customers meeting the commitments.
Also, if the customer planned to buy the currency and the information about the transaction that included in the register by the bank (which was submitted to the NBU), so this transaction could be conducted by the customer at the expense of his/her own (non bought) funds in foreign currency within the agreed amount of purchase without the reintroduction of the information of the funds transfer into the register. But it is possible, if the statement of the disconfirmation of the possibility of the transaction implementation was not received from the NBU after the client transaction.
The National Bank of Ukraine by the NBU Board Resolution “On establishing a procedure for transactions purchase by individuals - residents of foreign cash to repay credits in foreign currency” of 09.04.15, № 220 established a procedure for transactions purchase by individuals - residents of foreign cash to repay credits in foreign currency, obtained by them from authorized banks (hereinafter - Procedure).
The purchasing by individuals - residents of foreign cash to repay credits in foreign currency is carried out according to the Instruction on the organization and implementation of foreign exchange transactions on the territory of Ukraine approved by the NBU of 12.12.02, № 502 (hereinafter - Instruction № 502). The pension fee is not paid in the case of such transactions, including payment of interest accrued for the use of foreign exchange credit.
The individual can buy the cash foreign currency only in the amount of its foreign exchange obligations under the credit agreement. And the banks were obliged to control the compliance by the individual-resident of the intended use of purchased cash foreign currency with the performance of own obligations under the credit agreement concluded with an authorized bank.
The information that the foreign exchange is bought to repay the credit, should be additionally indicated in the receipt of the currency exchange transaction, and also the number and date of the relevant credit agreement, which is the basis for the purchase of foreign currency.
It is important that banks, financial institutions are prohibited to refuse in the implementation of foreign exchange transactions if they have appropriate funds and reverse transactions.
