The Cabinet of Ministers of Ukraine by its Resolution “On Amendments to the Decrees of the Cabinet of Ministers of Ukraine dated December 27, 2001 No. 1756 and December 23, 2004 No. 1716” of 12.06.2019, No. 496 approved the amendments made by the Ministry of Economic Development and Trade to the order and amounts of payment of fees for registration of intellectual property objects.
Thus, in particular, the Government increased the fees for preparing for the state registration of copyright and contracts relating to the rights of the author on the work, as well as the fees for actions related to the protection of rights to intellectual property.
The purpose of these amendments is to modernize the system of fees for registration and protection of intellectual property rights in accordance with the economic realities in Ukraine. In addition, such innovations will enhance the quality of services for protecting intellectual property rights in accordance with the modern requirements of Ukrainian business, as well as the needs for improving and modernizing the functioning of the intellectual property rights protection system in Ukraine and its subjects.
The government resolution is also intended to bring the level of fees for registration and protection of intellectual property rights in Ukraine to world and, in particular, European standards.
The President of Ukraine by his Decree “On the Annulment of Certain Decrees of the President of Ukraine” of 20.06.2019, No. 418/2019, canceled the Decree “On the Application of Penalties for Infringing Norms for the Regulation of the Circulation of Cash” of June 12, 1995, No. 436 (hereinafter – Decree No. 436).
It should be recalled that by Decree No. 436 the following fines were imposed for violation of the rules of cash circulation:
- in excess of the established limits of the cash balance at the cashier’s office – at a double rate of the amount detected over-limit cash for each day;
- for non-recognition (incomplete and/or delayed recognition) in cash desks – in a fivefold amount non-recognized;
- for the use of cash from proceeds from the sale of products (works, services) and other cash receipts (except for funds received from cash agencies of banks) for payments related to payment of labor (except for emergency (urgent) circumstances – social benefits to citizens for burial, childbirth allowance, single mothers and mothers with many children, for treatment in case of illness, compensation for persons who suffered as a result of the Chornobyl disaster), in the presence of tax arrears – in the amount of payments made;
- for exceeding the established terms of use of the issued cash account, as well as for issuing cash in the report without full reporting on previously issued funds – in the amount of 25% of the amounts issued under the report;
- for conducting cash payments without the beneficiary submitting a payment document (cash or cash receipt, cash receipt voucher, other written document), which would confirm payment by the buyer of cash, – in the amount of funds paid;
- for use of cash received in the institution of the bank not for the intended purpose – in the amount of cash spent.
- for the failure of banks’ institutions to establish limits on cash balances at the cashier’s office, at fifty times the non-taxable minimum of citizens’ incomes for each such incident.
The annulment of Decree No. 436 is intended to reduce regulatory and administrative pressure on business, improve the investment climate and improve business conditions in Ukraine.
The State Fiscal Service of Ukraine through the Office of Large Taxpayers informs that transactions on the export of goods under the customs regime of re-exportation are exempt from taxation, except for export transactions in accordance with para. 5 of part 1 of Art. 86 of the Customs Code of Ukraine, which are taxed at the rate specified in paras. 195.1.1 of the Tax Code of Ukraine (hereinafter – TCU) (para. 206.5 of the TCU).
The tax return form on value added tax (hereinafter – “Return”) and the Procedure for filling in and submitting the tax returns on value added tax (hereinafter – Procedure) approved by the Ministry of Finance Order No. 21 of January 28, 2016.
The following is reflected in the Return:
- transactions on the export of goods outside the customs territory of Ukraine – in line 2. In this case, para. 3 of sec. V of the Procedure provides for that in line 2 of the Return, the volumes of transactions for the export of goods outside the customs territory of Ukraine, which are taxed at zero rate on demand of para. 195.1.1 of TCU;
- transactions exempt from tax – in line 5. Para. 6 of sec. V of Procedure specifies that line 5 of the Return indicates, in particular, the volume of transactions for the supply of goods/services exempt from taxation under Art. 197 of TCU, temporarily exempt from taxation in accordance with sub-sec. 2 of sec. XX of TCU and dismissed under international treaties (agreements).
Consequently, transactions for the export of goods outside the customs territory of Ukraine in the customs regime of re-export, which are exempt from value added tax (hereinafter – VAT), should be reflected in line 2 of the VAT tax return.
The State Fiscal Service of Ukraine through the Office of Large Taxpayers informed about the features of obtaining the Certificate on the absence of arrears of payments, the control of which is entrusted to the controlling bodies (the Procedure for providing the certificate approved by the order of the Ministry of Finance of 03.09.2018, No. 733), and taking into account the state of payments from the budget of a branch (separate subdivision) of such a payer.
The branch (according to Art. 95 of the Civil Code of Ukraine) is a separate subdivision of a legal entity located outside its location and carries out all or part of its functions.
Representation is a separate subdivision of a legal entity that is located outside its location and represents and protects its interests. Branches and representative offices are not legal entities.
According to Art. 15 of TCU, to be recognized as taxpayers, the individual or legal entities and their separated divisions that have, receive (transmit) tax objects or carry out activities (transactions) that are subject to taxation in accordance with the tax code or tax laws and which are obliged taxes and fees in accordance with TCU.
In order to receive the Certificate in a timely manner, it is important for the taxpayer to be checked for lack of debt to the budget not only the subject of the appeal, but also his/her branch or representative office for the presence or absence of debts to the budget.
In other words, if the company applying for the Certificate of Absence of Debts to the Budget is a conscientious payer but its branch – not, the certificate of absence of debt is not issued.
The State Service of Ukraine on Labor reminded that the provision of leaves to employees to be regulated by the Law of Ukraine “On Leaves” and separate provisions of the Code of Labor Laws of Ukraine.
The priority for granting of leaves is determined by schedules, which are approved by the owner or authorized by it in agreement with the elective body of the primary trade union organization (trade union representative) or other authorized representative for the labor collective body and brought to the attention of all employees.
For drawing up schedule, it is taken into account the interests of production, the personal interests of workers and opportunities for their vacation.
The period for granting annual leave within the limits established by the schedule is agreed between the employee and the owner or an authorized body which is obliged to inform the employee in writing about the date of commencement of the vacation not later than two weeks before the time schedule.
Salaries for employees during the leave period are paid not later than three days before the start.
Amounts due to leave pay (part) are paid to the person concerned before the leave, unless otherwise provided for in the agreement relating to this person and the employer.
That is why the change in the terms of the leave provided in the schedule can be carried out by the agreement of the parties to the employment contract and subject to the circumstances that make it necessary to postpone the annual leave.
If an employee requests to postpone the leave, for example, for family reasons, for a different period or to provide it in a short time, and the employer does not object to the change in the schedule of the period of use of the leave, the employee may express his/her wish to receive a salary for it within the timeframe, identified between him/her and the employer. This will not be considered a breach of the law on leaves.
