The Cabinet of Ministers of Ukraine by the Resolution “On Approval of the list of settlements where the public authorities temporarily do not exercise the powers or do not exercise the powers on a full scale” of 07.11.14, № 1085-р. approved the list of settlements where the work of public authorities was paralyzed.
The Cabinet ordered before December 1 to evacuate the public-sector employees from the territories beyond the control of Ukraine, where the public authorities temporarily did not exercise the powers or did not exercise the powers on a full scale.
Then, the Ministry of Internal Affairs of Ukraine and the State Security Service of Ukraine, at the request of the Anti-terrorist Center, monthly should introduce the proposals on the amendment of the approved list to the Cabinet of Ministers.
The Cabinet of Ministers of Ukraine on its official website informed of establishment of equal conditions of price formation for all domestic and imported medicines. As was known, the medicines and medical devices of home production, which wholesale price was lower than 12 hryvnias per one pack, were not the subject to the State regulation (except purchased at the expense of the State and local budgets).
This advantage would be canceled from 01.01.15.
Let us recall, the retail markup for pharmaceutical institutions would be from 10 to 25% of the purchase price based on the purchase price of the medicines and medical devices (except narcotics, psychotropic medication, precursors and medicinal gas) and socially oriented medicines and medical devices.
The Cabinet of Ministers of Ukraine on its official website recommends for more comfortable celebration of the New Year and January 7 – Christmas and for the efficient use of working time to postpone working days for the employees, who have a five-day working week, from:
Friday, January 2 - to Saturday, January 17;
Thursday, January 8 - to Saturday, January 31;
Friday, January 9 – to Saturday, February 14.
This working time pattern doesn’t refer to the Pension Fund, “Ukrposhta”, Department of the Treasury and banks. The National Bank determines the banking centers schedule.
The State Fiscal Service of Ukraine on its official website reported, that the main conditions of tax exemption of the volunteers’ incomes were their inclusion in the relevant Register and intended use of the obtained aid that should be beneficial to certain categories of citizens:
- the ATO combatants or beneficial to the family members of the participants, while participating in the ATO received a wound, were killed or declared missing in due course;
- participants of mass actions of public protest in Ukraine, who received a wound, contusion or other health damage while participating in those events in the period from 21.11.13 to 28.02.14. As well as 02.05.14 in Odessa city, or beneficial to the family members of the participants, who were killed or died due to the wounds received during that period or declared missing;
- individuals, who live (lived) in settlements where the ATO is (was) carried out, and/or were forced to leave their place of residence due to the ATO implementation in the settlements;
- individuals, who lived in the Crimea and were forced to leave their homes due to temporary occupation of the territory of Ukraine.
The State Fiscal Service of Ukraine in its letter “On reflection of the expenses in the tax accounting upon the occurrence of circumstances of force majeure” of 16.10.14, № 5218/6/99-99-19-02-02-15 informed: if the seller had such circumstances, which blocked the performance of delivery contract on a pre-paid basis, the seller was entitled to adjust the tax VAT liabilities, charged on the amount of advance from the customer. It is enough to invoice the calculation adjustment to the tax invoice for this purpose.
So, if the seller increased the tax VAT liabilities as of date of receipt of advance, but later the seller had the circumstances (including force majeure), which blocked the performance of delivery contract, and the advance payment was returned, the seller should invoice the calculation adjustment to the tax invoice and reduce tax VAT liabilities accrued before.
The Ministry of Finance of Ukraine by the Order “Approval of Regulations on inventory of assets and liabilities” of 02.09.14, № 879 approved the Regulation on the inventory of assets and liabilities (hereinafter - Regulation). The document replaced the previous instructions on taking inventory (the last lost the legal force). The Regulation comes into force from 1 January 2015. All should apply it without legal entities (excluding banks) as well as representatives of nonresidents. The public-sector employee also should adopt it.
Please note, that the inventory registers, inventory reports and crosscheck information should be issued in accordance with the requirements of the primary documents established by the Regulations on the documentary book records, approved by the MFU of 24.05.95, № 88. Don’t forget about the mandatory requisites and requirements of the Regulation. The inventory materials could be filled in both a handwritten and electronically information processing. The forms of information on the results of the inventories are determined by the legislation individually for the budget institutions.
The National Bank of Ukraine by the Resolution “On Amending Resolution of the Board of the National Bank of Ukraine dated August 29, 2014 № 540” of 12.11.14, № 722 amended the instruments to stabilize the monetary and foreign exchange markets of Ukraine.
In particular, the residents are allowed to prepay the credits (loans) in foreign currency under contracts with the nonresidents (including additional agreements to the credit contracts) at the expense of raised by other credit/loan. Of course, if this contract provides for later term of the borrower liabilities (wholly or partly) compared with the terms of the previous credit contract (loan agreement).
Also the authorized banks shouldn’t punish for the violation of the limit of the total long open foreign-currency position till 02.12.14.
The State Labor Inspection of Ukraine in its letter “Regarding the remuneration of labour at a rate of minimum wages” of 15.09.14, № 32-21/01-1715 informed that the remuneration of labour at the rate of minimum wages was possible only for the common Labor. The names of these professions provided for by the chapter 9 of the Occupational Classification “The simplest professions”.
The minimum wage determination for other professions, specified in 1-8 chapters of the Occupational Classification, the State Labor Inspection of Ukraine considered to be violation of the labor legislation (art. 96 of the Labour Code of Ukraine, hereinafter - the LCU). This situation worsens the conditions of employment contracts of the employees compared to the current legislation, which is inadmissible according to Art.16 of the LCU.
Today the criminal responsibility (Art.172, Art.173 of the Labor Code of Ukraine) and the administrative responsibilities (ch.1 of Art.41 of the Administrative Violations Code of Ukraine) are provided for the violation of the labor legislation, including the use of hired labour without due execution.
