The President of Ukraine signed the Law of Ukraine “On Amendments to Article 28 of the Law of Ukraine “On Television and Radio Broadcasting” on the definition of programs of European production” of 17.05.16, № 1364-VIII.
According to the norms of the law, the program of European production is to be considered the program made by one or more legal entities − residents of states that have ratified the European Convention on Transfrontier Television.
If the program is made to order or with the participation of one or more legal entities - residents of the state recognized by the Parliament of Ukraine as the aggressor-country and/or occupant country, it cannot be considered as the program of European or Ukrainian production.
It should be recalled that the licensees (except satellite broadcasting) at the time of 07 a.m. and 11 p.m. should follow the proportions between Ukrainian and foreign programs:
- programs of European production as well as the United States and Canada should be at least 70% of the total volume of weekly broadcasting, including at least 50% of the weekly volume of broadcasting - the programs of Ukrainian production;
- musical works of Ukrainian authors and performers should be at least 50% of the total volume of weekly broadcasting in radio programs.
The Cabinet of Ministers of Ukraine by its Resolution “On Amendments to the Procedure of granting the war participant status to persons who defended the independence, sovereignty and territorial integrity of Ukraine and took part in anti-terrorist operations, ensuring its implementation” of 08.09.16, № 602 determined that to be granted the status could be only persons who were involved in ATO conduction for a period of not less than 30 days, including on accumulation of days in areas of its implementation.
This restriction does not apply to persons, who perform service tasks in terms of direct contact with the enemy, conducted reconnaissance and received the injuries, contusion, mutilation that made it impossible to further implement the relevant tasks (except for cases of careless handling with weapons and self-mutilation or simulation of illness).
In addition, the Resolution clarifies the list of documents that are the basis for the granting the war participant status.
The Cabinet of Ministers of Ukraine by its Resolution “On Amendments to the Regulations on the Procedure of assignment and granting the subsidies for the population for reimbursement of expenses for housing and communal services, he purchase of liquefied natural gas, solid and liquid stove fuel” of 08.09.16, № 635 made amendments to the Regulation on the Procedure of assignment and granting the subsidies for the population for reimbursement of expenses for housing and communal services, he purchase of liquefied natural gas, solid and liquid stove fuel.
Firstly, the aggregate income, when the calculation of subsidies, does not include: the cost of received free sanatoria and health resorts vouchers, prosthetic and orthopaedic products, means of rehabilitation, the amounts paid as compensation for damage caused to the employee as a result of damage to his/her health, which is connected with the performance of job duties.
Secondly, there was changed the approach to the calculation of total family income in the event when the full legal age member receives a monthly average income below the subsistence minimum, or has no income. Previously in such a case to calculate the subsidies it should be accounted a conditional monthly income of 2 minimum living wages (excluding students and military-conscripts). Now the approach is differentiated. If this family member:
- has average monthly income below the minimum living wage, and if there is no income at all, but he/she studied full-time education in secondary, vocational and higher education institution, to calculate the subsidies, the average monthly income of such a person is determined at the level of a living wage;
- has the average income is less than the minimum living wage, but he/she received at least one of the following types of income: pension, scholarship assistance at birth (adoption) of the child care benefit for children under the age of three, assistance to disabled from childhood and disabled children, assistance for the care of disabled of groups I and II as a result of mental disorder, assistance to persons who are not entitled to a pension, and disabled people, unemployment benefits (or any income received by a person under 18 years of age as of 31 December of the year for which such incomes are taken into account), the calculation of the subsidies should include the actual size of the income of such persons;
- has no incomes, it should be taken the average income at the level of two minimum living wages for the calculation.
For military-conscripts the average total income regardless of the received (not received) incomes should be determined at the level of half of the subsistence level.
For pensioners, who do not work and have no other incomes other than pensions, to the average total income should be taken into account the pension size for the month preceding the month from which appointed the subsidy.
In addition, the statement and declaration of the subsidies purpose can be submitted by e-mail through the official website of the Ministry of the social policy or integrated with it information systems of executive and local authorities confirming the person through BankID. Prior to this declaration could be submitted by e-mail only by people who have the electronic signature.
It was specified the procedure of automatic assignments of the subsidies for citizens for the next period, as well as actions of a person in case of disagreement with the decision of automatic assignments of the subsidy.
The Cabinet of Ministers of Ukraine by its Resolution “On Approval of payment of remuneration for public executives and its size and the size of the basic remuneration of private executive” of 08.09.16, № 643 defined the mechanism payment of remuneration for public executives as well as remuneration sizes of public executives and basic remuneration and private executive.
The public executives are granted the remuneration for the actual execution (complete or partial) of executive documents of property character in the amount:
- 2% of withheld amount or value of the debtor’s property transferred to the plaintiff by the executive documents − public executive, on whose execution was (is) an executive document;
- 0.5% of withheld amount or value of the debtor’s property transferred to the plaintiff by the executive documents – head of state executive service, and his/her deputies, who reports directly to public executives.
If a state executor provided the actual implementation in full of executive documents of non-property, the remuneration will be one minimum wage (if debtors for executive document are the individuals) or two minimum wages (if the debtor is legal entity).
The state executor should submit an application to get the remuneration.
The state executor is not entitled to remuneration if he/she was brought to disciplinary liability in connection with the enforcement proceedings by which it was submitted an application for payment of remuneration or actions (decisions) or inactions are considered as unlawful.
The amount of remuneration of the private executive is completely different. For full or partial execution of executive documents of property - basic compensation is 10% of withheld amount or value of the property that is the subject to the transfer under executive document.
For actual implementation in full of executive documents of non-property character under which the debtor is an individual, private executor receives basic reward of two minimum living wages. If the debtor is a legal entity here - four minimum living wages.
The State Fiscal Service of Ukraine in its letter “On procedure for accrual of tax liabilities when free supply of goods/services” of 11.08.16, № 17515/6/99-99-15-03-02-15 supported the trend towards accrual only one VAT − supplying − during the free transfer of goods and services. However, the tax authorities do not allow accruing compensating tax liabilities under sub-para. 198.5 of the Tax Code of Ukraine if free delivery is “within economic activity”. But each taxpayer should determine the identity to economic activity of free supply independently.
The State Fiscal Service of Ukraine in its letter “On peculiarities of preparation, registration of tax invoices in the Unified Registry of tax invoices within the framework of contract agreement” of 30.08.16, № 14970/5/99-99-15-03-02-16 informed: if under the terms of contract agreement, the works are paid by not the customer, but the other person, then none of VAT payers is not entitled to a tax credit.
Tax officers explained that in this case the executor prepares and registers the tax invoice in URTI for the recipient (customer) of works. Since he/she does not pay for work performed, he/she is not entitled to a tax credit.
The other party, though makes payment for work performed, is not their customer, and so does not get a tax invoice from the executor for the reflection of the tax credit.
The State Fiscal Service of Ukraine by its letter “On reduction of corporate income tax in the amount of tax on immovable property other than land plot” of 06.06.16, № 19570/7/99-99-15-02-02-17 informed: quarterly income tax payers may take into account in a reduction of income tax for the calendar quarter, half, three-quarters of a year, the amount of tax on immovable property other than land plots, calculated for this period. Annual payers should take into account the accrued amount of property tax in reduction on income tax for the year.
Thus, according to tax authorities if the income tax payer in the reporting period did not receive income or its sum less than the amount of property tax, unaccounted balance of the latter is not transferred to the income tax reduction of next reporting periods.
The State Fiscal Service of Ukraine in its letter “On approval of the form and Procedure for the income tax calculation of non-residents, who engaged in activities in Ukraine through a permanent representation” of 02.09.16, № 29468/7/99-99-15-02-01-17 reported that since declaring for 3 quarters of 2016 permanent representations of non-residents, the income tax calculation should be submitted under the updated form and manner approved by order of the Ministry of Finance of Ukraine of 13.06.16, № 544. Thus, before 09.11.16 inclusively, such business entities that report quarterly should prepare and submit an updated tax and profit reporting.
It should be noted that in the new calculations, in particular, there were the changes in lines: “calculation of advance payment of income tax”, “error correction”, and also there was introduced a new Annex “Information on income (profits) exempted from tax under an international treaty of Ukraine”.
The State Fiscal Service of Ukraine in its letter “On provision of tax advice on the administration of excise tax” of 13.09.16, № 19817/6/99-99-12-03-03-15 explained what threatens to the taxpayer for violation of registration deadline of excise tax invoices in the Unified register of excise invoices. In particular, for such a violation, the payer will be imposed a fine of 2.0% to 40.0% of the excise tax from fuel corresponding volumes specified in such excise tax invoices, depending on the number of days of violation of the terms of their registration.
It should be recalled: excise invoices should be registered in the Unified Register of excise invoices within fifteen calendar days following the date of their preparation.
The Ministry of Justice of Ukraine in its letter “On certain issues of the Law of Ukraine “On the condemnation of Communist and National Socialist (Nazi) totalitarian regimes in Ukraine and the prohibition of their propaganda symbols” of 21.06.16, № 21413/677-0-2-16/8 reports that there is no need to amend the State Register of real rights on real property in connection with renaming of registration addresses of immovable property. The Law of Ukraine “On State Registration of rights on immovable property and their encumbrances” of 01.07.04, № 1952-IV does not contain mandatory rules that would require making such amendments.
Thus, the indication in the constitutive documents of addresses of immovable property, which existed before the renaming of names of streets and places and other objects of toponymy of settlements, does not affect the content of ownership and validity of these documents.
