The President of Ukraine signed the Law of Ukraine “On Amendments to Section VIII “Final and Transitional Provisions” of the Law of Ukraine “On the Collection and Registration of the Unified Contribution to the Mandatory State Social Insurance” No. 2373-VIII in connection with the preparation and holding of the final UEFA Champions League matches and UEFA Women’s Champions League for the season 2017/2018 in Ukraine” adopted by the Verkhovna Rada of Ukraine on March 22, 2018.
The law provides for the temporary release, until 01.06.18, of exempting from the accounting and payment of the unified social contribution, as well as the income tax and the war tax, representatives or officials of the associations - members of the UEFA; members of the delegations participating in the final matches, including members of the teams who have won the right to participate in the final matches; individuals accredited by UEFA, in particular staff and temporary workers, representatives of the media, UEFA partners, and sponsor representatives.
In addition, it is exempted from company income tax the revenue received before May 26, 2018, including UEFA and / or its related parties, from the transfer and / or use of commercial rights regarding the final matches of the UEFA Champions League and the UEFA Women’s Champions League for the season 2017/2018.
The Cabinet of Ministers of Ukraine by its Resolution “On approval of the list of buildings for industrial and agricultural purposes, energy facilities, transport, communications and defence, warehouses, which are not subject to minimum requirements for energy efficiency of buildings and which are not subject to certification of energy efficiency of buildings” 11.04.18, No. 265 approved the list of buildings for industrial and agricultural purposes, energy facilities, transport, communications and defence, warehouses, which are not subject to minimum energy efficiency requirements for buildings and which are not subject to certification of energy efficiency of buildings.
These buildings, in particular, include historic buildings, bus and railway stations, buildings of enterprises of mechanical engineering and metalworking, ferrous metallurgy, chemical, petrochemical, light industry, food industry, forestry enterprises, woodworking and pulp and paper industry, buildings of construction industry enterprises, etc.
It should be reminded that an energy certificate is an electronic document, which specifies indicators and a class of energy efficiency of a building, gives recommendations for its increase, as well as other information about the building, its separate parts, the energy efficiency of which is certified.
The State Fiscal Service of Ukraine introduced a new service in the Electronic cabinet - a separate Register of Tax Invoices/adjustment calculations, the registration of which was stopped (hereinafter - Register). This is reported on the official website of the SFSU.
The Register is located in the open area of the Electronic Cabin.
The search of information in the Register is carried out according to the following filters: “Individual tax number”, “Number of TN/RK”, “Date of preparation of TI/RK”.
The Register contains information on tax invoices/adjustment calculations, the registration of which was suspended and decided by the relevant commissions, as well as administrative and judicial appeals procedures.
The register is still in the test mode. In the part of formation in the open access of a separate register, the electronic cabinet was amended in accordance with paragraph 8 of the Procedure for the suspension of the registration of a tax invoice/ adjustment calculations in the Unified Register of Tax Invoices, approved by the Resolution of the Cabinet of Ministers of Ukraine of February 21, 2018, No. 117 “On Approval of Procedures for Suspension of Registration of Tax invoice/ adjustment calculations in the Unified Register of Tax Invoices”.
The State Fiscal Service of Ukraine in its letter “On the implementation of the Law of Ukraine “On State Control over Compliance with Legislation on Food Products, Forages, By-products of Animal Origin, Health and Welfare of Animals” of 04.04.18, No. 10248/7/99-99-18-03-01-17 reported that during the customs procedures it should be guided by previously approved lists of products for the implementation of state veterinary and sanitary and sanitary and epidemiological control.
It should be recalled that today the list of goods that are subject to state control at the border for compliance with legislation on food products, forages, by-products of animal origin, health and welfare of animal is not approved.
At the same time, from 04.04.18, a new type of state control was introduced in Ukraine - state control over observance of legislation on food products, forages, and by-products of animal origin, health and welfare of animal. The list of goods subject to state control (including in the form of preliminary documentary control) in case of their movement through the customs border of Ukraine, approved by the resolution of the CMU of 05.10.11, No. 1031.
The State Fiscal Service of Ukraine in its Individual Tax Advice informed that an electronic customs declaration (hereinafter - CD), drawn up with the help of an automated system of customs clearance, confirming payment of VAT, to be the basis for the formation of a tax credit.
At the same time, representatives of the fiscal department stressed that in the case of customs clearance of goods using electronic CD, registration of electronic CD on paper is not required.
An electronic CD is considered to be executed in the presence of an official entered into by the customs authority who has completed the customs clearance with the help of the automated system of customs clearance of the mark on the completion of the customs clearance and the certification of such a declaration by an electronic digital signature of the official of the customs authority that completed the customs clearance.
An electronic CD with an automated system of customs clearance is converted into a visual form suitable for perceiving its content by a person in a format that makes it impossible to make subsequent changes to it, is evidenced by an electronic digital signature of an official of the customs authority who has completed the customs clearance and is sent to the declarant or an authorized person.
The Ministry of Finance of Ukraine by its Order “On approval of the form of the Act of non-conformity of the goods to the information specified in the documents required for the performance of their customs control, the damage to the goods, their packaging or labelling or their loss” of 15.03.18, No. 364 approved the form of the Act of non-conformity of the goods with the information specified in the documents necessary for their customs control, the damage to the goods, their packaging or marking, or their loss (hereinafter - Act).
The act should be prepared by enterprises moving goods across the customs border of Ukraine. It is made in the presence of an officer of the Customs SFSU, whose area of activity found:
- non-conformity of the goods with the information specified in the documents necessary for their customs control;
- damage to the goods, their packaging or labelling;
- total or partial loss of goods.
The act may consist of 4 copies, if necessary - in more copies:
- the first copy is intended for the enterprise moving goods across the customs border of Ukraine;
- the second one - for the Customs SFSU at the place of its making;
- the third one - for the Customs SFSU appointment (if the Act is in the area of customs of appointment, the third copy does not consist);
- for the fourth one - for the owner of the goods;
- additional copies - to the declarant, sender, receiver, etc.
The Ministry of Social Policy of Ukraine by its letter “On the Indexation of Wages” of 28.02.2018, No. 13/0/66-18 reported: the Procedure of indexation of money incomes, approved by the CMU of 17.07.03, No. 1078 (hereinafter - Procedure No. 1078) does not provide the preservation of indexing amounts, if the employee is transferred from one form of remuneration to another.
At the same time, in accordance with para.5 of the Procedure No. 1078, salary it to be increased to employees of the economic settlement companies and organizations in connection with the growth of inflation rate in the order specified in collective agreements, but not below the norms established by the Law of Ukraine “On Indexation of Monetary Income” of 03.07.91, No.1282-XII and the provisions of the Procedure No. 1078.
Consequently, in a collective agreement the company may provide for the provisions on indexation of employees to be transferred from one form of remuneration to another.
The State Labor Service of Ukraine in its Letter “On the implementation of state control over the observance of labor legislation” of 11.01.18, No. 183/3/4.3-3В-18 reported that in the presence of violations of labor law requirements fixed by the act of an inspection visit, or an act of remote inspection, the Labor Inspectorate analyzes the materials of the inspection, based on the results of which makes a prescription and/or takes steps to bring the guilty official to responsibility (para.27 of the Procedure for exercising state control over the observance of labor legislation, approved by the resolution of the CMU of 26.04.17, No. 295, hereinafter - Procedure No. 295). In accordance with para.28 of the Procedure No. 295, in the case of execution of prescription in the time period established therein, measures to attract the object of visit and its officials are not brought to responsibility.
That is, if the employer fulfils the requirements of the prescription, for example, in the prescribed period the employee has been credited and paid compensation for the delay in payment of wages, the Labor Inspectorate has no grounds to take measures to attract the employer and his officials to the liability stipulated in Art.265 of the Labor Code of Ukraine.
At the same time, in case of detection of an administrative violation, the protocol should be drawn up, since cases when the protocol should not be made up are clearly defined in Art.258 of the Code of Ukraine on Administrative Offenses.
Also, the State Labor Office draws attention to the fact that, in accordance with para.29 of the Procedure No. 295, measures are taken to attract employers and their officials to liability for:
- use of work of unregistered workers;
- untimely and not full salary payment;
- non-compliance with minimum wage guarantees
- are used simultaneously with the introduction of the prescription, regardless of the fact of elimination of the revealed violations, during the inspection visit or remote inspection.
