The Verkhovna Rada of Ukraine adopted the Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine regarding the improvement of military service and the social protection of citizens of Ukraine, who perform the military service during the special period” of 15.01.15, № 116-VIII. Now all the employers-legal entities (regardless of subordination and ownership) should maintain during a term to the end of this special period or to the announcement of the decision of demobilization, but not more than one year, the official place of work (post) and the average wage not only for the mobilized but also for the employees:
- Called up for military service;
- Called up for service under the contract in the case of crisis situation that threatens the national security, announcement of the decision of mobilization and (or) the introduction of martial law.
In addition, the official place of work (post), the average wage as well as the place of studying should be maintained more than one year for the citizens of Ukraine, mobilized for the special period, and for those who are exempt from the military service due to announcement of demobilization, but continue it on the contractual basis. In this case the subordination and ownership educational institution and form of education are of no importance.
The Verkhovna Rada of Ukraine adopted the Law “On Amendments to the Tax Code of Ukraine (regarding preparing, production and distribution of books and periodicals publications of printed media of domestic production)”. According to this Law, the supply transactions (prepayment) and the delivery of periodicals publications of printed media (excluding the publications of erotic character) of domestic production, preparing, production (including record on electronic media), distribution of books, and including the electronic content (excluding the publications of erotic character) of domestic production, students’ exercise-book, textbooks and dictionaries of Ukrainian-foreign or foreign-Ukrainian languages of domestic production in the customs territory of Ukraine are exempt from the VAT.
The Verkhovna Rada of Ukraine adopted the Law of Ukraine “On Technical Regulations and Conformity Assessment” of 15.01.15, № 124-VIII, which combined the updated principles for the development, adoption and application of technical regulations, and conformity assessment of production, which was sold or put into operation in Ukraine.
The Law obliges to finally harmonize the technical regulations with European standards.
The companies can carry out the conformity assessment of production with technical regulations on their own, unless otherwise provided by these technical regulations (as a general rule, it concerns those cases where a small risk of production). Taking into account the amendments made by the above-mentioned law to the other legal acts, it can be concluded that it is intended to reduce the influence of the state on conformity assessment procedures of production (in particular, to minimize the necessity of its certification).
The Verkhovna Rada of Ukraine adopted the Law of Ukraine “On Amendments to the Civil Code of Ukraine regarding the place of opening the inheritance”. According to this Law, the place of opening the inheritance for residents and migrants from the ATO area and Crimea is the place of the first application for a heritage receiving. That is, it is not necessary, as before, to apply exactly at the last residence place of the testator.
In addition, the local government body submits an application for recognition of heritage as escheat (such, as not passed to the heirs) to the court at the location of real property (or at the location of the main part of movable property in the absence of the real). Earlier this application should be submitted to the court at the place of opening the inheritance.
The Cabinet of Ministers of Ukraine by the Resolution “Some deregulation issues of economic activity” of 28.01.15, № 42 made amendments to the Resolution of the CMU “The issues of permits issuance, renewal and annulment of permit for the employment of foreigners and stateless persons” of 27.05.13, № 437.
The attention should be given to the following:
1. It is legislated that the permit payment is not charged:
- from the persons, concerning whom the decision on the documents processing for the resolving of the issue of granting the refugee status or a person who needs an additional protection, is made;
- in case of application for renewal of permit;
2. The permits should be issued at the actual location of the employer, not at the legal address (as it was before).
3. The list of circumstances is extended, under which the employment of foreigners and stateless persons is considered to be appropriate and reasonably sufficient. In particular, it is real, if a foreigner or stateless person:
- claims the post, which provides for the creation of copyrighted items and (or) related rights as a basic labor duty;
- claims the manager position or post of the subject of software industry, and the position name is provided by the codes 2131.2, 2132.2, 3121of Profession Classificator;
- has a diploma of higher education from one educational institutions, related to the first hundred in one of these world rankings: Times Higher Education at corresponding profession category; Academic Ranking of World Universities, QS World University Rankings by Faculty, Webometrics Rankings of World Universities.
4. The documents for the extension of the permit should be submitted no later than 20 days before the end of its term (it was 30 days until now).
5. The decision on the issuance (extension) or refusal should be made within 7 days from the date of registration documents (there were given 15 days previously).
6. If the employer fails to make payment for the permit within 10 working days of receipt of the decision on the permit issuance, the decision is canceled (before this time this term was 30 days).
7. There are three days (there were 10 days) from the date of accrual of funds.
8. The permit may be renewed an unlimited number of times.
9. A certified copy of the employment agreement (contract) should be submitted by the employer within 7 working days (previously - 3 days) from the date of its conclusion.
The State Fiscal Service of Ukraine in its letter “On taxation of interest on deposits” of 03.02.15, № 2123/6/99-99-17-03-02-15 reminded: from 01.01.15 the passive incomes of the individuals, including dividends on shares and / or investment certificates, which are paid by the collective investment schemes, are the subject to the income tax at 20% rate.
The above mentioned does not apply to dividends on shares and corporate rights accrued by the residents - income tax payers. They are taxed at a rate of 5%.
Let us recall that by the passive income is understood the following:
- interest on current or deposit bank account;
- interest on deposits in the credit unions;
- other interest (including discount incomes);
- interest or discount income on nominal savings (deposit) certificate;
- payment (interest), which is distributed according to the share of membership dues and fees of the credit union members.
The State Fiscal Service of Ukraine in its letter “On the application of financial sanctions” of 02.02.15, № 3222/7/99-99-21-05-17 reported that the financial sanctions would be applied to the retail traders of tobacco products, who sold them at prices higher than the maximum retail prices established by the manufacturers or importers and increased by the amount of excise tax on sales.
The penalty amount will be 100% of the cost of available tobacco products in the dealer, but not less than UAH 10 thousand.
The State Fiscal Service of Ukraine in its letter “On changes in the legislation concerning the use of Cash Register” of 10.02.15, № 4315/7/99-99-22-07-03-17 made a comment on the number of changes in regulations of work with the Cash Register. In particular, the attention was paid to the following points:
1. Who is required the Cash Register
From 01.01.15 the cash register should have:
- the services companies (i.e. all beauty salons, sports clubs, dry cleaners, service centers on repair of household appliances, etc., those which deal with cash);
- the business entities that accept cash for its further transfer (including software and hardware complexes of self-service);
- the persons who took the online-niche (sale of goods and services through a worldwide network). In addition, quietly it is shut off the air supply to the single tax payers. Thus, those who are on II group (from 01.01.16) and III group (01.07.15) should also set the cash register. The exceptions are individual-entrepreneurs, who sell goods of small retail network by means of mobile trading on the markets, and the payers of the I group of the single tax. But there is a bonus for those who equip the trade place with the cash register earlier than scheduled (from 01.01.15 to 30.06.15), - is a guarantee of protection from cash register-checks to 01.01.17.
2. Z-reports: “shells” are no longer needed
The tax officers confirmed that empty Z-reports were not printed, if the day passed without a payment transaction (sale or return of goods through the cash register).
3. The technical requirements for the cash register in 2015
The progress does not stand still. So, the state financial control reminded that all cash registers, which would be registered from 01.01.15, should create a control tape in electronic form and, accordingly, should also provide the information on the amount of payment transactions to the SFSU via electronic.
