The Ministry of Revenue and Duties of Ukraine in its letter of 28.02.2014 № 5087/7/99-99-10-03-01-17 considered some judgments of the Supreme Court of Ukraine on customs valuation of goods, based on provisions of the Customs Code of Ukraine of 2002. The Ministry came to the conclusion that they are applicable in response to provisions of the Customs Code of Ukraine of 2012 as well.
The Ministry of Revenue and Duties of Ukraine gave an explanation of 14.03.2014 with the procedure for the income declaring by citizens.
The Handbook contains:
- the main cases of submission and failure the Declaration of property status and income in 2014 , also has shown income that is not taxed by personal income tax but not exempted from taxation, and, therefore, according to subparagraph 168.1.3 of the Tax Code of Ukraine should be included in the total taxable income and shown in the Declaration ;
- ways to submit the Declaration; special attention is paid to the possibility of submission the Declaration electronically in real-time mode;
- hot line numbers that might help the tax payer quickly get all necessary information regarding provisions of tax and customs legislation and legislation in the field of Unified Social Contribution (USC);
- the procedure for getting by the tax payer tax discount according to Art. 166 of the Tax Code of Ukraine;
- benefits of using electronic office by the tax payer ;
- responsibility of individuals for understatement of tax liability for personal income tax in the Annual Declaration, found by the supervisory authority;
- additional services that the tax payer can use when pays taxes.
Tax payers who want to submit statements electronically should:
1) obtain a digital signature which is issued for free by Accredited Centre for Key Certification of Information Department of the Ministry of Revenue and Duties of Ukraine;
2) download from site of Accredited Centre for Key Certification (ACKC) software 'Program complex for ACKC user'. Manual should help to install software on a personal computer and complete settings;
3) log with a personal electronic key and start working.
The citizens of Ukraine should submit up to 1 May 2014 the Declaration of property status and income in 2014 in form, approved by the Order of the Ministry of Revenue and Duties of Ukraine 11.12.2013 № 793..
The Ministry of Infrastructure of Ukraine in its letter of 11.03.2014 № 2455/25/10-14 informed that the possibility of filling shipping document by hand (partly - printed) by rules is not provided. The same uncertainty with sealing of carrier.
However, the Ministry considers as necessary to attach to shipping document papers in free form (with obligatory cargo information (columns 1 – 10 of shipping document) in case if it is impossible to list all names in column 'Information about cargo'. In shipping document should be pointed out that the document has been attached, otherwise shipping document might be deemed barred.
In addition, the Ministry of Infrastructure reminded on how to fill shipping document details such as 'Kind of Traffic', 'Cargo Forwarding ' and 'Transportation services provided by motor carrier'.
The State Property Fund of Ukraine in its letter of 06.03.2014 № 10-36-2493 noted that receiving by private person inheritance or gifts tax base for personal income is defined as follows.
1. Cost of land plots as independent objects of civil relations is determined on the ground of extract of technical documentation on the normative monetary land valuation.
2 . For cars, motorbikes, scooters used the estimated value which is determined by the subject of valuation activity:
- 1.8 specialization of direction 1 ' Valuation of objects in tangible form' 2.3 specialization direction 2 'Valuation of integral property complexes, shares , securities, property rights and intangible assets, including the rights to intellectual property';
- direction 3'Valuation for tax purposes, calculation and payment other obligatory payments according to the law'.
3 . Other objects are valuated at fair value, determined by the subjects of valuation activity of specializations: 1.1 - 1.7 direction 1' Valuation of objects in tangible form '; 2.1 - 2.2 direction 2' Valuation of integral property complexes, shares , securities, property rights and intangible assets, including the rights to intellectual property'.
Valuation of property is carried out on the ground of the agreement concluded between the client and the subjects of valuation activity, and finalized as a report on valuation of the object.
The Pension Fund of Ukraine in its letter of 15.01.2014 № 1128/03-30 recalled that at the request of the payer by the Pension Fund authority might be checked calculations for all payments. If payments are different, at the payer's request could be printed cards of personal accounts. Verification of calculations is drawn up by an act.
In connection with changes of powers and authority on Unified Social Contribution (USC) management from the Pension Fund of Ukraine to the Ministry of Revenue and Duties of Ukraine crediting amounts of USC to the personal account of card payers Revenue and Duties authorities carried out on the basis of statements, provided by the Pension Fund of Ukraine.
The National Bank of Ukraine by its Resolution of 18.03.2014 № 137 decreed as follows. When the bank completes an assignment of legal entities and private entrepreneurs to purchase foreign currency the time between the date of enrollment UAH on separate analytical account of account 2900 and the date when such funds may be used to buy foreign currency should be reduced.
From 19 March 2014 this period decreased from 6 to 5 business days, and from 25 March 25 2014 - four days.
