The Ministry of Finance of Ukraine by the letter № 31-08120-10-10/18039 of 13.06.2013, reported that has filed a request to the Ministry of Revenues and Duties of Ukraine on tax clarification preparation with relation to the procedure of mapping in the tax invoice of the above information from the moment of entry into force of the amendments made to the relevant normative legal acts, such as letters № 1272/0/71-12/15-3117 of STSU of 21.08.2012.
The Ministry of Finance of Ukraine by order № 635 of 27.06.2013, approved the Guideline on accounting policies which may be used by enterprises, organizations and other legal entities (hereinafter – the enterprises), regardless of their organizational and legal forms of management and ownership (except for banks, budget organizations and businesses that according to the legislation are using international Financial Reporting Standards). In particular, it is envisaged that the enterprise independently on the basis of national regulations (standards) of accounting and other regulatory legal acts on accounting determines accounting policies and changes to it in consultation with the owner(s) or by the authorized authority (person), in accordance with the constituent and statutory documents.
The Ministry of Revenues and Duties of Ukraine by order № 232 on 3July 2013 approved the Procedure of interaction between territorial form units of the Ministry of Revenues and Duties of Ukraine on the organization and control over timeliness, reliability, accrual and payment completeness of excise tax by payers.
The Ministry of Infrastructure of Ukraine by the order № 381 on 11.06.2013 recognized as invalid the order № 507 of the Ministry of Transport on 21.10.1999 “On approval of the Regulations on the adoption of the completed construction of railway transport objects and underground railways”.
The State Tax Service of Ukraine by the letter № 2231/6/23-50.01-14 of 13.02.2013 reminded that member's dues & fees from companies-participants of the corporation, which received to the corporation in the form of cash, are not subject to VAT taxation because they are not charges transactions for the supply of goods or services.
The State Tax Service of Ukraine by letter № 3546/0/141-12/К/17-1215 of 24.12.2012, clarified that the stores supply operation of the fuel and lubricants for refueling and in-flight catering providing of resident’s aircraft engaged in international flights for navigation activity or passengers or cargo carrying for a charge, are subject of VAT zero rate by supplier-agent (including compensatory of this tax) during the factual registration of performed international flights, confirmed by the airports of Ukraine, in the presence of relevant treaties and primary documents (orders (requirements), registers, maps, delivery notes), as well as the personal numbered seal impression of a customs officer on the invoice or other document which determines the cost of supplies, is the basis for these supplies loading on a air vehicle of residents for commercial purposes.
The Pension Fund of Ukraine by of decision № 8-1 of 12.06.2013 approved amendments in the Instruction on the procedure on accrual and payment of a single fee for obligatory state social insurance, which, inter alia, provides that the contract of voluntary participation in the obligatory state social insurance system can be provided as one-time payment of the person of the single payment for previous periods in which the person is not subject to obligatory state social insurance (including period since 1 January 2004 to 31 December 2010).
The Pension Fund of Ukraine by the letter № 25-110/8432 of 25.04.2013 clarified that the as taxpayers of the single payment in accordance with par. 5 of Part I of Section 4 of the Law are persons who find oneself in the work – are engaged in an independent professional activity, namely: scientific, literary, artistic, painterly, educational or teaching as well as medical, legal practice, including lawyers, notary activity, or persons who perform religious (missionary) activities and other such activities and receive the income directly from these activities, on condition that they are not salaried employees or entrepreneurs.
The National Bank of Ukraine by the letter № 25-110/8432 “Clarification on facilities sequestration” of 15.07.2013 reminded that on 20 November 2012 came into force the Criminal Procedural Code of Ukraine, Ch. 17 of which regulates issues of property arrest. Thus, according to Articles 170 and 173 of the Code, the investigating judge during a pre-trial investigation or the court during the judicial proceedings put under stoppage of property, including money in any currency in non-cash form, in what shall decree a resolution, which, in particular, must indicate the procedure for its implementation.
The National Bank of Ukraine by decision № 210 of 06.06.2013 determined the maximum amount of cash settlements: by enterprises (businesses) among themselves in during one day in the amount of 10 thousand UAH; physical persons with enterprise (entrepreneur) in one day for the goods (works, services) in the amount of 150 thousand UAH; individuals among themselves on the sales contracts which are subject to notarization, in the amount of 150 thousand UAH.
It is envisaged that private individuals have a right to carry out calculations on the amount exceeding 150 thousand UAH, by funds transferring from your checking account to a current account, deposit and/or the transfer of funds on current accounts (including notary's deposit in a separate current account in the national currency).
“De Visu” Group specialists are ready to provide consultations as for various issues on financial and economic activity conducting. In order to receive more detailed information you may call at the following phone numbers in Kyiv: (044) 279-00-00, (044) 279-40-00.
