Verkhovna Rada of Ukraine adopted the Law of 06.09.2012, № 5212-VI, which made changes to some laws of Ukraine concerning acts regulators of stock market and non-banking financial services markets.
Verkhovna Rada of Ukraine adopted the Law of 16.10.2012, № 5455-VI «On Amendments to Art. 8 of the Law of Ukraine 'On the collection and accounting of single contribution for mandatory state social insurance.' In particular, it is distributed as a sum of single contributions to social insurance.
The law came into force 01.01.2013.
The Cabinet of Ministers of Ukraine approved the decision of 17.10.2012, № 1051 'On approval of the State Land Cadastre'.
The Cabinet of Ministers of Ukraine approved the decision of 21.11.2012, № 1204 'On approval of the amount and the use of fees for amendments to records of the State registry of real rights to immovable property and providing information on this registry,' which sets fees for: amendments to records of the State registry of real rights to immovable property (hereinafter - the Register), including correction of technical error, made through no fault of state registrar of rights to real property, is 51 UAH; providing information from the Register in the form of extract - 120 UAH.
Ministry of Finance of Ukraine by order of 11.07.2012, № 1159 amended the forms of tax declarations for single tax payer, approved by the Ministry of Finance of Ukraine of 21 December 2011, № 1688.
Order came into force 08.01.2013.
Ministry of Finance of Ukraine by order of 28.11.2012, № 1236 approved the tax notifications sending Procedure by state tax service to taxpayers (hereinafter - STS).
According to this Procedure STS authoriries prepare and sent (hand) taxpayers tax post-decision of monetary obligation calculation (decrease), the amount of refund decrease (increase) and / or reduction of the negative value of the taxation subject on income or negative value of the sum of value added tax.
Order came into force 08.01.2013.
Ministry of Finance of Ukraine by order of 30.11.2012, № 1261 approved the deferral (postponement) Procedure of monetary obligations (tax debt) of taxpayers.
Order came into force 08.01.2013.
Ministry of Finance of Ukraine by order of 03.12.2012, № 1263 approved the Procedure of accounting buyers who got a warranty replacement of goods or services for warranty repair (service).
The Procedure should be used in determining the cost of the taxpayer for a warranty repair (service) or guarantee replacement of goods sold by a payer, the cost of which is not compensated by the purchasers of such products.
Order came into force 08.01.2013.
Ministry of Finance of Ukraine by letter of 01.01.2013, № 31-08410-06-5/188 «As to the forms of financial statements for 2012' reported that the financial statements and consolidated financial statements for 2012 should be prepared by the legal entities (excluding banks and public bodies) and it consists of forms, established guidelines (standards) of Accounting 2 'Balance', 3 'Income Statement', 4 'Statement of Cash Flows', 5 'Equity Report', approved by the Ministry of Finance of Ukraine of 31.03.1999 , № 87, small businesses subjects – legal entities in the formats stipulated by the Regulation (standard) of accounting 25 'Financial Statements of the small businesses,' approved by the Ministry of Finance of Ukraine of 25.02.2000, № 39 (as amended the Ministry of Finance of Ukraine of 24.01.2011, № 25), registered with the Ministry of Justice of Ukraine 15.03.2000, № 161/4382.
Ministry of Social Policy in a letter of 26.11.2012, № 1203/13/84-12 considered the appeal on the application of Procedure for calculation of average wages for vocation pay calculation.
If employee is given vocation without pay in accordance with the law, the average daily wage for vacation time payment is made by dividing the total earnings for the past 12 months or less actually worked period before vocation by the relevant number of calendar days or lesser actually worked period, reduced by the number of holidays established by law (Art. 73 of the Labor Code of Ukraine), and the number of calendar days when the employee had vocation without pay, which was given in accordance with Art. 26 of the Law of Ukraine 'On vacation'. The obtained result is multiplied by the number of calendar days of vocation.
Ministry of Infrastructure of Ukraine by order of 26.11.2012, № 710 approved Requirements for examination design and technical condition of wheeled vehicle, examination methods. These Requirements should be applied in case of checking the technical condition of wheeled vehicles by subjects making statutory technical control and by car carriers, by entities which provide repair services.
Pension Fund of Ukraine in a letter of 08.11.2012, the № 26026/03-20 concluded that company’s costs on employee’s rented housing is the basis for the charges and withheld.
State Property Fund of Ukraine by order of 29.12.2010, № 1954 approved the Regulations on the classification of the property to property which is included in the integral property complex of state-owned enterprise.
Ministry of income and charges of Ukraine in a letter of 13.12.2012, № 3278/0/141-12/F/17-3214 on land benefits for physical entity - entrepreneur indicated that if the state certificate of ownership is given in the manner prescribed by applicable law, formalized on physical entity - entrepreneur, and the land is given for business activity, such entrepreneur no later than 20 February of current year presents for STS tax return of payment for land according to the location of such land and pays rent monthly within 30 calendar days following the last calendar day of the tax (reporting) month.
Exemption on Land payment under p. 281.1 Art. 281 of the Tax Code for owners of land given to carry out business activity for physical entity – entrepreneur, does not apply.
Ministry of income and charges of Ukraine in a letter of 13.12.2012, № 3279/0/141-12/S/17-3214 on land fees for physical entities - entrepreneurs - single tax payers reported that in case when ownership of the land is arranged for physical entity (physical entity - entrepreneur) and land is used by him for business activity, such person is exempted from the calculation duty, payment and submission of tax returns from land tax (taking into account p. 291.5.3 p. 291.5 Art. 291 of the Tax Code).
In case of renting buildings, structures or their parts under a lease agreement simultaneously with the right of hiring building or other capital facilities (its part) the tenant is entitled to use the land on which they are located, and adjoining buildings or structures.
If the business activity of the lessor shall be necessarily due to rental property and land, such physical entity - entrepreneur (owner of residential premises) is also exempted from charges (payment) and filing of tax returns from land tax.
State Tax Sevice of Ukraine in a letter of 14.12.2012, № 7128/0/61-12/15-1415 as for the payment of state duty for registration of securities indicated that the registration of securities issue state tax must be paid on the same basis.
State Tax Sevice of Ukraine in a letter of 17.12.2012, № 7242/0/61-12/15-1415 examined the issue of the implementation of certain business activity without its definition in the founding documents and the responsibility for such activity.
State Tax Sevice of Ukraine in a letter of 20.12.2012, № 1029/0/71-12/15-3417-17 reported that a special tax regime established by Art. 209 of TCU, extends to companies that manufacture sugar source CTEA 15.83 if mentioned CTEA is in the list of activities of the farm in the certificate of his registration as a subject of special tax treatment.
If such CTEA is missing in the certificate of registration of VAT payers of special tax regime 'Sugar manufacturing', the company is obliged to charge VAT tax liability in the tax return of VAT, which made payments to the budget.
State Tax Sevice of Ukraine in a letter of 27.12.2012, № 12699/0/71-12/15-2117 «On administration peculiarities of environmental tax in 2013' indicated the changes that were made to TCU, particularly in the administration of environmental tax there was changed the meaning of 'waste' which is defined in p. 14.1.223, p. 14.1Art. 14 of TCU, changed environmental tax rates stipulated by Articles 243-248 of the Code, as they increased nearly by 7.9%.
Thus in accordance with p. 2 of subparagraph 5, XX «Transitional provisions' of the Code for the tax liabilities of the ecological tax arising from 01/01/2013 till 31/12/2013, inclusive, the tax rate is 75% of the rates under Articles 243-246 of the Code (in 2012 - 50%).
State Agency of Land Resources of Ukraine in a letter of 10.01.2013, № 326/22/7-13 «On indexation normative value of land' indicated that the official value of land as of 01/01/2013, under 2012 should be indexed by a factor index equal to 1.0, which according to p. 289.2 Art. 289 of the Tax Code of Ukraine are based on the consumer price index in 2012 - 99.8%.
Executive board of the Social Insurance Fund for temporary disability by the letter of 28.11.2012, № 04-29-3045 provided clarification on the payment of temporary disability if the employee works part-time, as well as the return of wrongly and unnecessarily accrued funds for insured person.
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